HSN Code 85076000 represents Lithium-Ion under GST classification. This code helps businesses identify Lithium-Ion correctly for billing, taxation, and trade. With HSN Code 85076000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Lithium-Ion.
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HSN Code 85076000 relates to the following description.
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Electric accumulators, including separators therefor, whether or not rectangular (including square)
Lithium-ion
9%
9%
18%
0%
Description of Goods
Lithium-ion
Chapter
85 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Sub Chapter
8507 - Electric accumulators, including separators therefor, whether or not rectangular (including square)
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Lithium-Ion does not include products with the following descriptions.
Lead-acid, of a kind used for starting piston engines
Other lead-acid accumulators
Nickel-cadmium
Nickel-iron
Nickel-metal hydride
Other accumulators
Parts : Accumulator cases made of hard rubber and separators
Parts : Other
India’s Exports
FY 2024-25₹645 Cr
0.0175% of India’s total exports
India’s Imports
FY 2024-25₹25,459 Cr
0.4190% of India’s total imports
Trade Balance
FY 2024-25−₹24,814 Cr
Surplus rank #12635 of 12657 HSN codes
% of Sub-Chapter 8507
FY 2024-259.26%
Share of Sub-Chapter 8507’s total exports in FY 2024-25
Import side: 80.70% of Sub-Chapter 8507’s imports
Rank Within Sub-Chapter 8507
FY 2024-25#3 of 9
Position by export value among HSN codes in Sub-Chapter 8507
Import-side rank: #1 of 9
At a glance
55.47%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#798
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+443.71%
Peak Growth Year
FY 2022-23 · strongest single-year move
9.26%
Contribution to Sub-Ch. 8507
Share of Sub-Chapter 8507 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−8,528.44
Exports
45.64 ₹ Cr
0.0020% share
— YoY
1.73% of Sub-Ch. 8507
Imports
8,574.08 ₹ Cr
0.2392% share
— YoY
71.64% of Sub-Ch. 8507
Balance
−8,749.61
Exports
69.00 ₹ Cr
0.0031% share
+51.18% YoY
2.39% of Sub-Ch. 8507
Imports
8,818.61 ₹ Cr
0.2634% share
+2.85% YoY
73.22% of Sub-Ch. 8507
Balance
−8,762.01
Exports
49.44 ₹ Cr
0.0023% share
−28.35% YoY
1.69% of Sub-Ch. 8507
Imports
8,811.45 ₹ Cr
0.3024% share
−0.08% YoY
78.14% of Sub-Ch. 8507
Balance
−13,529.97
Exports
143.18 ₹ Cr
0.0046% share
+189.60% YoY
3.03% of Sub-Ch. 8507
Imports
13,673.15 ₹ Cr
0.2992% share
+55.17% YoY
79.61% of Sub-Ch. 8507
Balance
−22,371.02
Exports
778.49 ₹ Cr
0.0215% share
+443.71% YoY
12.27% of Sub-Ch. 8507
Imports
23,149.51 ₹ Cr
0.4026% share
+69.31% YoY
81.45% of Sub-Ch. 8507
Balance
−23,207.38
Exports
1,138.56 ₹ Cr
0.0315% share
+46.25% YoY
16.87% of Sub-Ch. 8507
Imports
24,345.94 ₹ Cr
0.4335% share
+5.17% YoY
80.29% of Sub-Ch. 8507
Balance
−24,814.02
Exports
644.59 ₹ Cr
0.0175% share
−43.39% YoY
9.26% of Sub-Ch. 8507
Imports
25,458.61 ₹ Cr
0.4190% share
+4.57% YoY
80.70% of Sub-Ch. 8507
CAGR · 7-Year
Exports
55.47% /yr
Imports
19.89% /yr
reference, FY 2024-25
Export
₹6,959.13 Cr
Import
₹31,548.60 Cr
Trade Balance
−24,589.47
India's exports under HSN Code 85076000 have grown at a compound annual rate of 55.47% over 7 fiscal years, rising from ₹45.64 Crore in FY 2018-19 to ₹644.59 Crore in FY 2024-25.
In FY 2024-25, HSN Code 85076000 ranks #798 out of 12657 HSN codes by total export value. Within Sub-Chapter 8507, it ranks #3 of 9. By trade surplus, it ranks #12635 of 12657.
The strongest single-year export movement for HSN Code 85076000 was recorded in FY 2022-23, when exports surged by 443.71% over the prior year.
In FY 2024-25, India's imports of ₹25,458.61 Cr exceeded exports of ₹644.59 Cr, resulting in a trade deficit of ₹24,814.02 Crore — ranking #12635 of 12657 by surplus magnitude.
India's imports under HSN Code 85076000 have grown at 19.89% CAGR, reaching ₹25,458.61 Crore in FY 2024-25.
Among the 9 HSN codes under Sub-Chapter 8507, HSN Code 85076000 ranks #3 by export value — accounting for 9.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 80.70% share (rank #1).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 85076000 and GST compliance.
It includes Electro-Magnetic Coils
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 85076000, Lithium-Ion attracts Varies when sold in taxable form. Describe the exact form on the invoice.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.