--- title: "HSN Code for Photovoltaic Cells (Not in Modules/Panels) | HSN 38101020 GST Rate" description: "Find HSN and GST Rates for 38101020 related to Photovoltaic Cells (Not in Modules/Panels) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-38101020/" --- # HSN Code 38101020: Photovoltaic Cells (Not in Modules/Panels) - [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/) - [Chapter 38: Miscellaneous Chemical Products](https://busy.in/hsn/chapter-38/) - [Sub-chapter 3810: Soldering preparations](https://busy.in/hsn/sub-chapter-3810/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials: Thermite portion for welding (alumina thermic heat generators) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 38101020 ? It includes Photovoltaic Cells (Not in Modules/Panels) ### Can we claim ITC on inputs used to trade Photovoltaic Cells (Not in Modules/Panels)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Photovoltaic Cells (Not in Modules/Panels) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Photovoltaic Cells (Not in Modules/Panels); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Photovoltaic Cells (Not in Modules/Panels)? 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 Photovoltaic Cells (Not in Modules/Panels)? Under HSN 38101020, Photovoltaic Cells (Not in Modules/Panels) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Photovoltaic Cells (Not in Modules/Panels)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 38101020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹16 Cr (+100.37% YoY) — 0.0004% of India's total exports - Imports: < ₹1 Crore (−7.02% YoY) — 0.0000% of India's total imports - Trade balance: ₹16 Cr (Surplus); surplus rank #2993 of 12657 HSN codes - Share of Sub-Chapter 3810: 11.03% of its exports; import side 0.06% - Rank within Sub-Chapter 3810: #3 of 5 by export value; import-side #5 ### Key metrics - Export CAGR: 17.10% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5135 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +159.40% in FY 2019-20 - Contribution to Sub-Ch. 3810: 11.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 38101020 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. 3810 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3810 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 6.38 | 0.0003% | — | 5.67% | < ₹1 Crore | 0.0000% | — | 0.01% | +6.36 | #5551 | | FY 2019-20 | 16.55 | 0.0008% | +159.40% | 12.67% | < ₹1 Crore | 0.0000% | +600.00% | 0.04% | +16.41 | #4373 | | FY 2020-21 | 5.43 | 0.0003% | −67.19% | 4.62% | < ₹1 Crore | 0.0000% | −64.29% | 0.01% | +5.38 | #5843 | | FY 2021-22 | 2.60 | 0.0001% | −52.12% | 2.80% | < ₹1 Crore | 0.0000% | −60.00% | 0.00% | +2.58 | #7052 | | FY 2022-23 | 5.20 | 0.0001% | +100.00% | 3.53% | < ₹1 Crore | 0.0000% | +700.00% | 0.02% | +5.04 | #6415 | | FY 2023-24 | 8.21 | 0.0002% | +57.88% | 5.53% | < ₹1 Crore | 0.0000% | +256.25% | 0.08% | +7.64 | #5982 | | FY 2024-25 | 16.45 | 0.0004% | +100.37% | 11.03% | < ₹1 Crore | 0.0000% | −7.02% | 0.06% | +15.92 | #5135 | - CAGR (7-year): exports 17.10%/yr, imports 72.67%/yr (consistently Surplus) ## Key trade insights: HSN Code 38101020 export-import analysis ### Consistent export growth: 17.10% CAGR over 7 years India's exports under HSN Code 38101020 have grown at a compound annual rate of 17.10% over 7 fiscal years, rising from ₹6.38 Crore in FY 2018-19 to ₹16.45 Crore in FY 2024-25. ### HSN Code 38101020 ranked #5135 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 38101020 ranks #5135 out of 12657 HSN codes by total export value. Within Sub-Chapter 3810, it ranks #3 of 5. By trade surplus, it ranks #2993 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 38101020 exports The strongest single-year export movement for HSN Code 38101020 was recorded in FY 2019-20, when exports surged by 159.40% over the prior year. ### India maintains a trade surplus of ₹15.92 Crore in HSN Code 38101020 goods In FY 2024-25, India's exports of ₹16.45 Cr exceeded imports of ₹0.53 Cr, resulting in a trade surplus of ₹15.92 Crore — ranking #2993 of 12657 by surplus magnitude. ### Import growth of 72.67% CAGR signals rising demand for Photovoltaic Cells (Not in Modules/Panels) India's imports under HSN Code 38101020 have grown at 72.67% CAGR, reaching ₹0.53 Crore in FY 2024-25. ### HSN Code 38101020 contributes 11.03% of Sub-Chapter 3810 exports — ranked #3 Among the 5 HSN codes under Sub-Chapter 3810, HSN Code 38101020 ranks #3 by export value — accounting for 11.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #5). ## Related HSN Codes in Sub-Chapter 3810 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 38101010: Pickling Preparations, Soldering, Brazing Powders](https://busy.in/hsn/hsn-38101010/) | ₹61 Cr | | #2 | [HSN Code 38109090: Other Auxiliary Preparations for Soldering and Welding](https://busy.in/hsn/hsn-38109090/) | ₹58 Cr | | #3 | HSN Code 38101020: Photovoltaic Cells (Not in Modules/Panels) (this hsn code) | ₹16 Cr | | #4 | [HSN Code 38101090: Other Metal Surface Pickling Preparations](https://busy.in/hsn/hsn-38101090/) | ₹11 Cr | | #5 | [HSN Code 38109010: Welding Electrode Cores/Coatings](https://busy.in/hsn/hsn-38109010/) | ₹2 Cr |