--- title: "HSN Code for Other : Battery, accumulator or mains powered | HSN 91059100 GST Rate" description: "Find HSN and GST Rates for 91059100 related to Other : Battery, accumulator or mains powered with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-91059100/" --- # HSN Code 91059100: Other : Battery, accumulator or mains powered - [Section 18: Guide to HSN Section 18](https://busy.in/hsn/section-18/) - [Chapter 91: Clocks & Watches, Its Part Etc](https://busy.in/hsn/chapter-91/) - [Sub-chapter 9105: Other clocks](https://busy.in/hsn/sub-chapter-9105/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Battery, accumulator or mains powered | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 91059100 ? It includes Electric opto-electronic display ### Can we claim ITC on inputs used to trade Other : Battery, accumulator or mains powered? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Other : Battery, accumulator or mains powered? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Other : Battery, accumulator or mains powered is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Battery, accumulator or mains powered; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other : Battery, accumulator or mains powered? 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 much GST applies to Other : Battery, accumulator or mains powered? Under HSN 91059100, Other : Battery, accumulator or mains powered attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other : Battery, accumulator or mains powered? 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. ## India's trade performance: HSN Code 91059100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−38.78% YoY) — 0.0000% of India's total exports - Imports: ₹3 Cr (−62.68% YoY) — 0.0000% of India's total imports - Trade balance: −₹3 Cr (Deficit); surplus rank #8306 of 12657 HSN codes - Share of Sub-Chapter 9105: 0.43% of its exports; import side 3.69% - Rank within Sub-Chapter 9105: #7 of 8 by export value; import-side #5 ### Key metrics - Export CAGR: -25.11% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9201 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +157.14% in FY 2022-23 - Contribution to Sub-Ch. 9105: 0.43% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 91059100 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. 9105 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9105 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.70 | 0.0001% | — | 2.40% | 1.73 | 0.0000% | — | 2.62% | −0.03 | #7120 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −50.59% | 1.17% | 2.03 | 0.0001% | +17.34% | 3.56% | −1.19 | #7759 | | FY 2020-21 | 1.24 | 0.0001% | +47.62% | 1.94% | 1.46 | 0.0001% | −28.08% | 4.36% | −0.22 | #7475 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −83.06% | 0.22% | 1.98 | 0.0000% | +35.62% | 3.78% | −1.77 | #9176 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +157.14% | 0.63% | 2.03 | 0.0000% | +2.53% | 3.54% | −1.49 | #8617 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −9.26% | 0.56% | 7.85 | 0.0001% | +286.70% | 9.37% | −7.36 | #8809 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −38.78% | 0.43% | 2.93 | 0.0000% | −62.68% | 3.69% | −2.63 | #9201 | - CAGR (7-year): exports -25.11%/yr, imports 9.18%/yr (consistently Deficit) ## Key trade insights: HSN Code 91059100 export-import analysis ### Export decline: -25.11% CAGR over 7 years India's exports under HSN Code 91059100 have declined at a compound annual rate of -25.11% over 7 fiscal years, falling from ₹1.70 Crore in FY 2018-19 to ₹0.30 Crore in FY 2024-25. ### HSN Code 91059100 ranked #9201 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 91059100 ranks #9201 out of 12657 HSN codes by total export value. Within Sub-Chapter 9105, it ranks #7 of 8. By trade surplus, it ranks #8306 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 91059100 exports The strongest single-year export movement for HSN Code 91059100 was recorded in FY 2022-23, when exports surged by 157.14% over the prior year. ### India records a trade deficit of ₹2.63 Crore in HSN Code 91059100 goods In FY 2024-25, India's imports of ₹2.93 Cr exceeded exports of ₹0.30 Cr, resulting in a trade deficit of ₹2.63 Crore — ranking #8306 of 12657 by surplus magnitude. ### Import growth of 9.18% CAGR signals stable import dependency for Other : Battery, accumulator or mains powered India's imports under HSN Code 91059100 have grown at 9.18% CAGR, reaching ₹2.93 Crore in FY 2024-25. ### HSN Code 91059100 contributes 0.43% of Sub-Chapter 9105 exports — ranked #7 Among the 8 HSN codes under Sub-Chapter 9105, HSN Code 91059100 ranks #7 by export value — accounting for 0.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.69% share (rank #5). ## Related HSN Codes in Sub-Chapter 9105 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 91052900: Wall clocks : Other](https://busy.in/hsn/hsn-91052900/) | ₹37 Cr | | #2 | [HSN Code 91059990: Other : Other : Other](https://busy.in/hsn/hsn-91059990/) | ₹20 Cr | | #3 | [HSN Code 91052100: Wall clocks : Electrically operated](https://busy.in/hsn/hsn-91052100/) | ₹8 Cr | | #4 | [HSN Code 91051900: Alarm clocks, Other](https://busy.in/hsn/hsn-91051900/) | ₹2 Cr | | #5 | [HSN Code 91051100: Alarm clocks, Electrically operated](https://busy.in/hsn/hsn-91051100/) | ₹2 Cr | | #6 | [HSN Code 91059910: Other : Other : Time pieces](https://busy.in/hsn/hsn-91059910/) | < ₹1 Crore | | #7 | HSN Code 91059100: Other : Battery, accumulator or mains powered (this hsn code) | < ₹1 Crore | | — | [HSN Code 91051090: Parking Meters](https://busy.in/hsn/hsn-91051090/) | — |