85 HSN Code: Electrical Machinery Equipment

HSN Chapter 85 represents Electrical Machinery Equipment under GST classification. This code helps businesses identify Electrical Machinery Equipment correctly for billing, taxation, and trade purposes. With HSN Chapter 85, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrical Machinery Equipment.

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Sub-chapters under HSN Chapter 85

Following Sub Chapters fall under Electrical Machinery Equipment:

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electric motors and generators (excluding generating sets)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electric generating sets and rotary converters

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Parts suitable for use solely or principally with the machines of heading 8501 or 8502

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electrical transformers, static converters (for example, rectifiers) and inductors

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electromagnetic lifting heads

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Primary cells and primary batteries

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

5 %

Description

Electric accumulators, including separators therefor, whether or not rectangular (including square)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Vacuum cleaners

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508.

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

18 %

Description

Electrical ignition or starting equipment of a kind used for spark-ignition or compressionignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut- outs of a kind used in conjunction with such engines

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512

Sub Chapter

New GST Rate

28 %
Standard

Old GST Rate

28 %

Description

Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electric (including electrically heated gas),laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Telephone sets, smartphones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of vice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Microphones and stands therefor: loudspeakers, whether or not mounted in their enclosures: headphones and earphones, whether or not combined with a microphone, and sets consisting of icrophone and one or more luudspeakers: audio-frequency electric amplifiers: electric sound amplifier sets

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Sound recording or reproducing apparatus

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Video recording or reproducing apparatus, whether or not incorporating a video tuner

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Flat panel display modules, whether or not incorporating touch-sensitive screens

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

18 %

Description

Transmission apparatus for radio-broadcasting or television, whether or not incorporation reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

12 %

Description

Monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio-broadcastreceivers or sound or video recording or reproducing apparatus

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electrical capacitors, fixed, variable or adjustable (pre-set)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electrical resistors (including rheostats and potentiometers), other than heating resistors

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Printed circuits

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fiber bundles or cables.

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Semiconductor devices (for example, diodes, transistors, semiconductor based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electronic integrated circuits

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electrical machines and apparatus having individual functions, not specified or including elsewhere in this chapter

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electrical insulators of any material

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Electrical and electronic waste and scrap

India’s Trade Performance — HSN Chapter 85 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹3,73,532 Cr

+31.08% vs FY 2023-24

10.0862% of India’s total exports

India’s Imports

FY 2024-25

₹7,49,914 Cr

+14.20% vs FY 2023-24

12.2974% of India’s total imports

Trade Balance

FY 2024-25

−₹3,76,382 Cr

Trade Deficit

Surplus rank #95 of 97 chapters

At a glance

26.96%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#2

National Export Rank

of 97 chapters by export value, FY 2024-25

+53.07%

Peak Growth Year

FY 2022-23 · strongest single-year move

4.2×

Export Growth · 7Y

₹89,192.33 Cr → ₹3,73,532.09 Cr

India Export-Import Trade Statistics for HSN Chapter 85

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

FY 2018-19 Exp. Rank #7

Balance

−2,74,959.52

Exports

89,192.33 ₹ Cr

3.8667% share

YoY

Imports

3,64,151.85 ₹ Cr

10.1313% share

YoY

FY 2019-20 Exp. Rank #7

Balance

−2,40,421.34

Exports

1,07,669.74 ₹ Cr

4.8534% share

+20.72% YoY

Imports

3,48,091.08 ₹ Cr

10.3577% share

−4.41% YoY

FY 2020-21 Exp. Rank #6

Balance

−2,40,082.61

Exports

1,05,034.94 ₹ Cr

4.8666% share

−2.45% YoY

Imports

3,45,117.55 ₹ Cr

11.8360% share

−0.85% YoY

FY 2021-22 Exp. Rank #6

Balance

−3,15,724.38

Exports

1,50,591.55 ₹ Cr

4.7860% share

+43.37% YoY

Imports

4,66,315.93 ₹ Cr

10.1979% share

+35.12% YoY

FY 2022-23 Exp. Rank #3

Balance

−3,13,230.68

Exports

2,30,510.66 ₹ Cr

6.3665% share

+53.07% YoY

Imports

5,43,741.34 ₹ Cr

9.4568% share

+16.60% YoY

FY 2023-24 Exp. Rank #2

Balance

−3,71,706.94

Exports

2,84,963.46 ₹ Cr

7.8759% share

+23.62% YoY

Imports

6,56,670.40 ₹ Cr

11.6929% share

+20.77% YoY

FY 2024-25 Exp. Rank #2

Balance

−3,76,381.67

Exports

3,73,532.09 ₹ Cr

10.0862% share

+31.08% YoY

Imports

7,49,913.76 ₹ Cr

12.2974% share

+14.20% YoY

CAGR · 7-Year

Exports

26.96% /yr

Imports

12.79% /yr

Consistently Deficit
Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Chapter 85 Export-Import Analysis

Consistent Export Growth: 26.96% CAGR Over 7 Years

India's exports under HSN Chapter 85 have grown at a compound annual rate of 26.96% over 7 fiscal years, rising from ₹89,192.33 Crore in FY 2018-19 to ₹3,73,532.09 Crore in FY 2024-25.

HSN Chapter 85 Ranked #2 Among All 97 Chapters by Export Value

In FY 2024-25, HSN Chapter 85 ranks #2 out of 97 chapters by total export value. By trade surplus, it ranks #95 of 97.

FY 2022-23 Was the Strongest Growth Year for HSN Chapter 85 Exports

The strongest single-year export movement for HSN Chapter 85 was recorded in FY 2022-23, when exports surged by 53.07% over the prior year.

India Records a Trade Deficit of ₹3,76,381.67 Crore in HSN Chapter 85 Goods

In FY 2024-25, India's imports of ₹7,49,913.76 Cr exceeded exports of ₹3,73,532.09 Cr, resulting in a trade deficit of ₹3,76,381.67 Crore — ranking #95 of 97 by surplus magnitude.

Import Growth of 12.79% CAGR Signals Rising Demand for Electrical Machinery Equipment

India's imports under HSN Chapter 85 have grown at 12.79% CAGR, reaching ₹7,49,913.76 Crore in FY 2024-25.

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The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.