---
title: "HSN Code for Accumulator cases | HSN 85079010 GST Rate"
description: "Find HSN and GST Rates for 85079010 related to Accumulator cases with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85079010/"
---

# HSN Code 85079010: Accumulator cases

- [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 |
| --- | --- | --- | --- | --- |
| Parts : Accumulator cases made of hard rubber and separators | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 85079010 ?

It includes Food grinders and mixers

### Any common misclassification issue with Accumulator cases?

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 Accumulator cases?

Under HSN 85079010, Accumulator cases attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Accumulator cases?

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

### How should mixed supplies be billed when Accumulator cases is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Accumulator cases; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Accumulator cases?

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.

## India's trade performance: HSN Code 85079010 (FY 2024-25)

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

- Exports: ₹94 Cr (+200.57% YoY) — 0.0026% of India's total exports
- Imports: ₹602 Cr (+6.06% YoY) — 0.0099% of India's total imports
- Trade balance: −₹508 Cr (Deficit); surplus rank #11909 of 12657 HSN codes
- Share of Sub-Chapter 8507: 1.35% of its exports; import side 1.91%
- Rank within Sub-Chapter 8507: #6 of 9 by export value; import-side #4

### Key metrics

- Export CAGR: 18.48% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2729 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +200.57% in FY 2024-25
- Contribution to Sub-Ch. 8507: 1.35% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85079010

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 | 34.08 | 0.0015% | — | 1.30% | 432.91 | 0.0121% | — | 3.62% | −398.83 | #3412 |
| FY 2019-20 | 32.90 | 0.0015% | −3.46% | 1.14% | 418.64 | 0.0125% | −3.30% | 3.48% | −385.74 | #3484 |
| FY 2020-21 | 25.39 | 0.0012% | −22.83% | 0.87% | 457.79 | 0.0157% | +9.35% | 4.06% | −432.40 | #3881 |
| FY 2021-22 | 26.12 | 0.0008% | +2.88% | 0.55% | 595.85 | 0.0130% | +30.16% | 3.47% | −569.73 | #4230 |
| FY 2022-23 | 35.72 | 0.0010% | +36.75% | 0.56% | 510.80 | 0.0089% | −14.27% | 1.80% | −475.08 | #3930 |
| FY 2023-24 | 31.37 | 0.0009% | −12.18% | 0.46% | 567.91 | 0.0101% | +11.18% | 1.87% | −536.54 | #4177 |
| FY 2024-25 | 94.29 | 0.0026% | +200.57% | 1.35% | 602.33 | 0.0099% | +6.06% | 1.91% | −508.04 | #2729 |

- CAGR (7-year): exports 18.48%/yr, imports 5.66%/yr (consistently Deficit)

## Key trade insights: HSN Code 85079010 export-import analysis

### Consistent export growth: 18.48% CAGR over 7 years

India's exports under HSN Code 85079010 have grown at a compound annual rate of 18.48% over 7 fiscal years, rising from ₹34.08 Crore in FY 2018-19 to ₹94.29 Crore in FY 2024-25.

### HSN Code 85079010 ranked #2729 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85079010 ranks #2729 out of 12657 HSN codes by total export value. Within Sub-Chapter 8507, it ranks #6 of 9. By trade surplus, it ranks #11909 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 85079010 exports

The strongest single-year export movement for HSN Code 85079010 was recorded in FY 2024-25, when exports surged by 200.57% over the prior year.

### India records a trade deficit of ₹508.04 Crore in HSN Code 85079010 goods

In FY 2024-25, India's imports of ₹602.33 Cr exceeded exports of ₹94.29 Cr, resulting in a trade deficit of ₹508.04 Crore — ranking #11909 of 12657 by surplus magnitude.

### Import growth of 5.66% CAGR signals stable import dependency for Accumulator cases

India's imports under HSN Code 85079010 have grown at 5.66% CAGR, reaching ₹602.33 Crore in FY 2024-25.

### HSN Code 85079010 contributes 1.35% of Sub-Chapter 8507 exports — ranked #6

Among the 9 HSN codes under Sub-Chapter 8507, HSN Code 85079010 ranks #6 by export value — accounting for 1.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.91% share (rank #4).

## 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 (this hsn code) | ₹94 Cr |
| #7 | [HSN Code 85078000: Other Accumulators](https://busy.in/hsn/hsn-85078000/) | ₹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 |