---
title: "HSN Code for Other Accumulators | HSN 85078000 GST Rate"
description: "Find HSN and GST Rates for 85078000 related to Other Accumulators with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85078000/"
---

# HSN Code 85078000: Other Accumulators

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/)
- [Sub-chapter 8507: Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other accumulators | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 85078000 ?

It includes Food grinders and mixers

### Can we claim ITC on inputs used to trade Other Accumulators?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Other Accumulators?

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.

### Do e‑way bill and e‑invoice apply for Other Accumulators?

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.

### Any common misclassification issue with Other Accumulators?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Other Accumulators?

Under HSN 85078000, Other Accumulators attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 85078000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹67 Cr (−29.17% YoY) — 0.0018% of India's total exports
- Imports: ₹425 Cr (−48.26% YoY) — 0.0070% of India's total imports
- Trade balance: −₹359 Cr (Deficit); surplus rank #11692 of 12657 HSN codes
- Share of Sub-Chapter 8507: 0.96% of its exports; import side 1.35%
- Rank within Sub-Chapter 8507: #7 of 9 by export value; import-side #7

### Key metrics

- Export CAGR: 4.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3221 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +67.55% in FY 2023-24
- Contribution to Sub-Ch. 8507: 0.96% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85078000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8507 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8507 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 51.07 | 0.0022% | — | 1.94% | 425.36 | 0.0119% | — | 3.55% | −374.29 | #2832 |
| FY 2019-20 | 38.26 | 0.0017% | −25.08% | 1.33% | 124.66 | 0.0037% | −70.69% | 1.04% | −86.40 | #3275 |
| FY 2020-21 | 47.12 | 0.0022% | +23.16% | 1.61% | 80.99 | 0.0028% | −35.03% | 0.72% | −33.87 | #3036 |
| FY 2021-22 | 78.13 | 0.0025% | +65.81% | 1.65% | 94.72 | 0.0021% | +16.95% | 0.55% | −16.59 | #2735 |
| FY 2022-23 | 56.18 | 0.0016% | −28.09% | 0.89% | 303.59 | 0.0053% | +220.51% | 1.07% | −247.41 | #3321 |
| FY 2023-24 | 94.13 | 0.0026% | +67.55% | 1.39% | 822.41 | 0.0146% | +170.90% | 2.71% | −728.28 | #2664 |
| FY 2024-25 | 66.67 | 0.0018% | −29.17% | 0.96% | 425.48 | 0.0070% | −48.26% | 1.35% | −358.81 | #3221 |

- CAGR (7-year): exports 4.54%/yr, imports 0.00%/yr (consistently Deficit)

## Key trade insights: HSN Code 85078000 export-import analysis

### Consistent export growth: 4.54% CAGR over 7 years

India's exports under HSN Code 85078000 have grown at a compound annual rate of 4.54% over 7 fiscal years, rising from ₹51.07 Crore in FY 2018-19 to ₹66.67 Crore in FY 2024-25.

### HSN Code 85078000 ranked #3221 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85078000 ranks #3221 out of 12657 HSN codes by total export value. Within Sub-Chapter 8507, it ranks #7 of 9. By trade surplus, it ranks #11692 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 85078000 exports

The strongest single-year export movement for HSN Code 85078000 was recorded in FY 2023-24, when exports surged by 67.55% over the prior year.

### India records a trade deficit of ₹358.81 Crore in HSN Code 85078000 goods

In FY 2024-25, India's imports of ₹425.48 Cr exceeded exports of ₹66.67 Cr, resulting in a trade deficit of ₹358.81 Crore — ranking #11692 of 12657 by surplus magnitude.

### Import growth of 0.00% CAGR signals stable import dependency for Other Accumulators

India's imports under HSN Code 85078000 have grown at 0.00% CAGR, reaching ₹425.48 Crore in FY 2024-25.

### HSN Code 85078000 contributes 0.96% of Sub-Chapter 8507 exports — ranked #7

Among the 9 HSN codes under Sub-Chapter 8507, HSN Code 85078000 ranks #7 by export value — accounting for 0.96% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.35% share (rank #7).

## Related HSN Codes in Sub-Chapter 8507

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85072000: Other Lead-Acid Accumulators](https://busy.in/hsn/hsn-85072000/) | ₹3,414 Cr |
| #2 | [HSN Code 85071000: Lead-acid batteries: Piston engines](https://busy.in/hsn/hsn-85071000/) | ₹2,248 Cr |
| #3 | [HSN Code 85076000: Lithium-Ion](https://busy.in/hsn/hsn-85076000/) | ₹645 Cr |
| #4 | [HSN Code 85073000: Nickel-Cadmium](https://busy.in/hsn/hsn-85073000/) | ₹308 Cr |
| #5 | [HSN Code 85079090: Parts of Electrical Machines and Apparatus](https://busy.in/hsn/hsn-85079090/) | ₹183 Cr |
| #6 | [HSN Code 85079010: Accumulator cases](https://busy.in/hsn/hsn-85079010/) | ₹94 Cr |
| #7 | HSN Code 85078000: Other Accumulators (this hsn code) | ₹67 Cr |
| #8 | [HSN Code 85075000: Nickel-Metal Hydride](https://busy.in/hsn/hsn-85075000/) | ₹1 Cr |
| — | [HSN Code 85074000: Nickel-Iron](https://busy.in/hsn/hsn-85074000/) | Nil |