---
title: "HSN Code for Electrical energy | HSN 27160000 GST Rate"
description: "Find HSN and GST Rates for 27160000 related to Electrical energy with BUSY Accounting - The reliable source for HSN and GST details in India."
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# HSN Code 27160000: Electrical energy

- [Section 05: Guide to HSN Section 05](https://busy.in/hsn/section-05/)
- [Chapter 27: Bituminous Substances, Mineral fuel & Oils](https://busy.in/hsn/chapter-27/)
- [Sub-chapter 2716: Electrical energy](https://busy.in/hsn/sub-chapter-2716/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Electrical energy | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 27160000 ?

It includes Electrical energy

### How should mixed supplies be billed when Electrical energy is sold with other items?

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

### Any common misclassification issue with Electrical energy?

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 Electrical energy?

Under HSN 27160000, Electrical energy attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Electrical energy?

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

### Do e‑way bill and e‑invoice apply for Electrical energy?

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 27160000 (FY 2024-25)

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

- Exports: ₹9,588 Cr (+2.59% YoY) — 0.2605% of India's total exports
- Imports: ₹1,809 Cr (+6,575.35% YoY) — 0.0298% of India's total imports
- Trade balance: ₹7,779 Cr (Surplus); surplus rank #41 of 12657 HSN codes
- Share of Sub-Chapter 2716: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 2716: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: 17.07% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #36 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +114.70% in FY 2022-23
- Contribution to Sub-Ch. 2716: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 27160000

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. 2716 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2716 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3,724.35 | 0.1630% | — | 100.00% | 960.93 | 0.0268% | — | 100.00% | +2,763.42 | #83 |
| FY 2019-20 | 4,366.21 | 0.1984% | +17.23% | 100.00% | 1,256.99 | 0.0375% | +30.81% | 100.00% | +3,109.22 | #67 |
| FY 2020-21 | 4,478.00 | 0.2082% | +2.56% | 100.00% | 1,859.47 | 0.0638% | +47.93% | 100.00% | +2,618.53 | #65 |
| FY 2021-22 | 4,462.93 | 0.1422% | −0.34% | 100.00% | 1,346.68 | 0.0295% | −27.58% | 100.00% | +3,116.25 | #99 |
| FY 2022-23 | 9,581.72 | 0.2646% | +114.70% | 100.00% | 1,343.40 | 0.0234% | −0.24% | 100.00% | +8,238.32 | #38 |
| FY 2023-24 | 9,346.23 | 0.2583% | −2.46% | 100.00% | 27.10 | 0.0005% | −97.98% | 100.00% | +9,319.13 | #42 |
| FY 2024-25 | 9,588.48 | 0.2605% | +2.59% | 100.00% | 1,809.02 | 0.0298% | +6,575.35% | 100.00% | +7,779.46 | #36 |

- CAGR (7-year): exports 17.07%/yr, imports 11.12%/yr (consistently Surplus)

## Key trade insights: HSN Code 27160000 export-import analysis

### Consistent export growth: 17.07% CAGR over 7 years

India's exports under HSN Code 27160000 have grown at a compound annual rate of 17.07% over 7 fiscal years, rising from ₹3,724.35 Crore in FY 2018-19 to ₹9,588.48 Crore in FY 2024-25.

### HSN Code 27160000 ranked #36 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 27160000 ranks #36 out of 12657 HSN codes by total export value. Within Sub-Chapter 2716, it ranks #1 of 1. By trade surplus, it ranks #41 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 27160000 exports

The strongest single-year export movement for HSN Code 27160000 was recorded in FY 2022-23, when exports surged by 114.70% over the prior year.

### India maintains a trade surplus of ₹7,779.46 Crore in HSN Code 27160000 goods

In FY 2024-25, India's exports of ₹9,588.48 Cr exceeded imports of ₹1,809.02 Cr, resulting in a trade surplus of ₹7,779.46 Crore — ranking #41 of 12657 by surplus magnitude.

### Import growth of 11.12% CAGR signals rising demand for Electrical energy

India's imports under HSN Code 27160000 have grown at 11.12% CAGR, reaching ₹1,809.02 Crore in FY 2024-25.

### HSN Code 27160000 contributes 100.00% of Sub-Chapter 2716 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 2716, HSN Code 27160000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 2716

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 27160000: Electrical energy (this hsn code) | ₹9,588 Cr |