HSN Code 27160000 represents Electrical energy under GST classification. This code helps businesses identify Electrical energy correctly for billing, taxation, and trade. With HSN Code 27160000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Electrical energy.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 27160000 relates to the following description.
Description of Goods
Electrical energy
Chapter
27 - Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Sub Chapter
2716 - Electrical energy
CGST
0%
SGST
0%
IGST
0%
CESS
0%
Exempt (0%) from GST; state electricity duty applies separately. Source: Notification 10/2025-Central Tax (Rate), S. No. 111.
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹12,067 Cr
0.3093% of India’s total exports
India’s Imports
FY 2025-26₹2,702 Cr
0.0394% of India’s total imports
Trade Balance
FY 2025-26₹9,365 Cr
Surplus rank #32 of 12872 HSN codes
% of Sub-Chapter 2716
FY 2025-26100.00%
Share of Sub-Chapter 2716’s total exports in FY 2025-26
Import side: 100.00% of Sub-Chapter 2716’s imports
Rank Within Sub-Chapter 2716
FY 2025-26#1 of 1
Position by export value among HSN codes in Sub-Chapter 2716
Import-side rank: #1 of 1
At a glance
18.29%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#32
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+114.70%
Peak Growth Year
FY 2022-23 · strongest single-year move
100.00%
Contribution to Sub-Ch. 2716
Share of Sub-Chapter 2716 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+2,763.42
Exports
3,724.35 ₹ Cr
0.1630% share
— YoY
100.00% of Sub-Ch. 2716
Imports
960.93 ₹ Cr
0.0268% share
— YoY
100.00% of Sub-Ch. 2716
Balance
+3,109.22
Exports
4,366.21 ₹ Cr
0.1984% share
+17.23% YoY
100.00% of Sub-Ch. 2716
Imports
1,256.99 ₹ Cr
0.0375% share
+30.81% YoY
100.00% of Sub-Ch. 2716
Balance
+2,618.53
Exports
4,478.00 ₹ Cr
0.2082% share
+2.56% YoY
100.00% of Sub-Ch. 2716
Imports
1,859.47 ₹ Cr
0.0638% share
+47.93% YoY
100.00% of Sub-Ch. 2716
Balance
+3,116.25
Exports
4,462.93 ₹ Cr
0.1422% share
−0.34% YoY
100.00% of Sub-Ch. 2716
Imports
1,346.68 ₹ Cr
0.0295% share
−27.58% YoY
100.00% of Sub-Ch. 2716
Balance
+8,238.32
Exports
9,581.72 ₹ Cr
0.2646% share
+114.70% YoY
100.00% of Sub-Ch. 2716
Imports
1,343.40 ₹ Cr
0.0234% share
−0.24% YoY
100.00% of Sub-Ch. 2716
Balance
+9,319.13
Exports
9,346.23 ₹ Cr
0.2583% share
−2.46% YoY
100.00% of Sub-Ch. 2716
Imports
27.10 ₹ Cr
0.0005% share
−97.98% YoY
100.00% of Sub-Ch. 2716
Balance
+7,779.46
Exports
9,588.48 ₹ Cr
0.2605% share
+2.59% YoY
100.00% of Sub-Ch. 2716
Imports
1,809.02 ₹ Cr
0.0298% share
+6,575.35% YoY
100.00% of Sub-Ch. 2716
Balance
+9,365.25
Exports
12,067.12 ₹ Cr
0.3093% share
+25.85% YoY
100.00% of Sub-Ch. 2716
Imports
2,701.87 ₹ Cr
0.0394% share
+49.36% YoY
100.00% of Sub-Ch. 2716
CAGR · 8-Year
Exports
18.29% /yr
Imports
15.91% /yr
reference, FY 2025-26
Export
₹12,067.12 Cr
Import
₹2,701.87 Cr
Trade Balance
+9,365.25
India's exports under HSN Code 27160000 have grown at a compound annual rate of 18.29% over 8 fiscal years, rising from ₹3,724.35 Crore in FY 2018-19 to ₹12,067.12 Crore in FY 2025-26.
In FY 2025-26, HSN Code 27160000 ranks #32 out of 12872 HSN codes by total export value. Within Sub-Chapter 2716, it ranks #1 of 1. By trade surplus, it ranks #32 of 12872.
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.
In FY 2025-26, India's exports of ₹12,067.12 Cr exceeded imports of ₹2,701.87 Cr, resulting in a trade surplus of ₹9,365.25 Crore — ranking #32 of 12872 by surplus magnitude.
India's imports under HSN Code 27160000 have grown at 15.91% CAGR, reaching ₹2,701.87 Crore in FY 2025-26.
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 2025-26. On the import side, it holds 100.00% share (rank #1).
Clear answers to common queries about HSN Code 27160000 and GST compliance.
It includes Electrical energy
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).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 27160000, Electrical energy attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.