--- title: "HSN Code for Other : Battery carbon | HSN 85459020 GST Rate" description: "Find HSN and GST Rates for 85459020 related to Other : Battery carbon with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85459020/" --- # HSN Code 85459020: Other : Battery carbon - [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 8545: Carbon articles for electrical use](https://busy.in/hsn/sub-chapter-8545/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Battery carbon | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85459020 ? It includes Porcelain Insulators: 11-66 kV ### Do e‑way bill and e‑invoice apply for Other : Battery carbon? 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. ### How should mixed supplies be billed when Other : Battery carbon is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Battery carbon; Nil for exempt items if applicable). ### How much GST applies to Other : Battery carbon? Under HSN 85459020, Other : Battery carbon attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other : Battery carbon? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Other : Battery carbon? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 85459020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹31 Cr (+13.18% YoY) — 0.0008% of India's total exports - Imports: ₹16 Cr (−2.34% YoY) — 0.0003% of India's total imports - Trade balance: ₹15 Cr (Surplus); surplus rank #3024 of 12657 HSN codes - Share of Sub-Chapter 8545: 1.61% of its exports; import side 0.77% - Rank within Sub-Chapter 8545: #3 of 6 by export value; import-side #5 ### Key metrics - Export CAGR: 0.77% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4269 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +21.10% in FY 2023-24 - Contribution to Sub-Ch. 8545: 1.61% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85459020 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. 8545 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8545 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 29.84 | 0.0013% | — | 0.39% | 21.15 | 0.0006% | — | 1.31% | +8.69 | #3584 | | FY 2019-20 | 28.93 | 0.0013% | −3.05% | 1.05% | 21.56 | 0.0006% | +1.94% | 1.46% | +7.37 | #3638 | | FY 2020-21 | 30.79 | 0.0014% | +6.43% | 2.28% | 23.79 | 0.0008% | +10.34% | 1.87% | +7.00 | #3622 | | FY 2021-22 | 31.02 | 0.0010% | +0.75% | 1.45% | 25.44 | 0.0006% | +6.94% | 1.41% | +5.58 | #4009 | | FY 2022-23 | 22.80 | 0.0006% | −26.50% | 1.02% | 12.34 | 0.0002% | −51.49% | 0.59% | +10.46 | #4527 | | FY 2023-24 | 27.61 | 0.0008% | +21.10% | 1.18% | 16.24 | 0.0003% | +31.60% | 0.68% | +11.37 | #4360 | | FY 2024-25 | 31.25 | 0.0008% | +13.18% | 1.61% | 15.86 | 0.0003% | −2.34% | 0.77% | +15.39 | #4269 | - CAGR (7-year): exports 0.77%/yr, imports -4.68%/yr (consistently Surplus) ## Key trade insights: HSN Code 85459020 export-import analysis ### Consistent export growth: 0.77% CAGR over 7 years India's exports under HSN Code 85459020 have grown at a compound annual rate of 0.77% over 7 fiscal years, rising from ₹29.84 Crore in FY 2018-19 to ₹31.25 Crore in FY 2024-25. ### HSN Code 85459020 ranked #4269 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85459020 ranks #4269 out of 12657 HSN codes by total export value. Within Sub-Chapter 8545, it ranks #3 of 6. By trade surplus, it ranks #3024 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 85459020 exports The strongest single-year export movement for HSN Code 85459020 was recorded in FY 2023-24, when exports surged by 21.10% over the prior year. ### India maintains a trade surplus of ₹15.39 Crore in HSN Code 85459020 goods In FY 2024-25, India's exports of ₹31.25 Cr exceeded imports of ₹15.86 Cr, resulting in a trade surplus of ₹15.39 Crore — ranking #3024 of 12657 by surplus magnitude. ### Import growth of -4.68% CAGR signals stable import dependency for Other : Battery carbon India's imports under HSN Code 85459020 have grown at -4.68% CAGR, reaching ₹15.86 Crore in FY 2024-25. ### HSN Code 85459020 contributes 1.61% of Sub-Chapter 8545 exports — ranked #3 Among the 6 HSN codes under Sub-Chapter 8545, HSN Code 85459020 ranks #3 by export value — accounting for 1.61% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.77% share (rank #5). ## Related HSN Codes in Sub-Chapter 8545 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85451100: Electrodes : Of a kind used for furnaces](https://busy.in/hsn/hsn-85451100/) | ₹1,839 Cr | | #2 | [HSN Code 85452000: Brushes](https://busy.in/hsn/hsn-85452000/) | ₹35 Cr | | #3 | HSN Code 85459020: Other : Battery carbon (this hsn code) | ₹31 Cr | | #4 | [HSN Code 85459090: Other : Other](https://busy.in/hsn/hsn-85459090/) | ₹21 Cr | | #5 | [HSN Code 85451900: Electrodes : Other](https://busy.in/hsn/hsn-85451900/) | ₹12 Cr | | #6 | [HSN Code 85459010: Other \| Arc-Lamp Carbon](https://busy.in/hsn/hsn-85459010/) | < ₹1 Crore |