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HSN Code 85023920: Water turbine powered sets

HSN Code 85023920 represents Water turbine powered sets under GST classification. This code helps businesses identify Water turbine powered sets correctly for billing, taxation, and trade. With HSN Code 85023920, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Water turbine powered sets.

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Description of Goods for HSN Code 85023920

HSN Code 85023920 relates to the following description.

Description of Goods

Other generating sets : Other : Powered by water turbine

Chapter

85 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Sub Chapter

8502 - Electric generating sets and rotary converters

CGST

9%

SGST

9%

IGST

18%

CESS

0%

5% when supplied as parts of vessels of headings 8901, 8902 or 8904-8907; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 472.

What does HSN Code 85023920 not include?

Water turbine powered sets does not include products with the following descriptions.

HSN Code 85021100

Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output not exceeding 75 kVA

HSN Code 85021200

Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output exceeding 75 kVA but not exceeding 375 kVA

HSN Code 85021310

Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output exceeding 375 kVA : Of an output exceeding 375 kVA but not exceeding 1,000 kVA

HSN Code 85021320

Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output exceeding 375 kVA : Of an output exceeding 1,000 kVA but not exceeding 1,500 kVA

HSN Code 85021330

Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output exceeding 375 kVA : Of an output exceeding 1,500 kVA but not exceeding 2,000 kVA

HSN Code 85021340

Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output exceeding 375 kVA : Of an output exceeding 2,000 kVA but not exceeding 5,000 kVA

HSN Code 85021350

Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output exceeding 375 kVA : Of an output exceeding 5,000 kVA but not exceeding 10,000 kVA

HSN Code 85021360

Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output exceeding 375 kVA : Of an output exceeding 10,000 kVA

HSN Code 85022010

Generating sets with spark-ignition internal combustion piston engines: Electric portable generators of an output not exceeding 3.5 kVA

HSN Code 85022090

Generating sets with spark-ignition internal combustion piston engines: Other

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India’s Trade Performance — HSN Code 85023920 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹17 Cr

−51.77% vs FY 2024-25

0.0004% of India’s total exports

India’s Imports

FY 2025-26

₹22 Cr

+183.95% vs FY 2024-25

0.0003% of India’s total imports

Trade Balance

FY 2025-26

−₹6 Cr

Trade Deficit

Surplus rank #8800 of 12872 HSN codes

% of Sub-Chapter 8502

FY 2025-26

0.25%

Share of Sub-Chapter 8502’s total exports in FY 2025-26

Import side: 1.01% of Sub-Chapter 8502’s imports

Rank Within Sub-Chapter 8502

FY 2025-26

#12 of 15

Position by export value among HSN codes in Sub-Chapter 8502

Import-side rank: #10 of 15

At a glance

−9.69%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#5312

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+442.44%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.25%

Contribution to Sub-Ch. 8502

Share of Sub-Chapter 8502 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85023920

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #3423

Balance

+31.62

Exports

33.75 ₹ Cr

0.0015% share

— YoY

1.32% of Sub-Ch. 8502

Imports

2.13 ₹ Cr

0.0001% share

— YoY

0.39% of Sub-Ch. 8502

FY 2019-20 Exp. Rank #5478

Balance

−61.87

Exports

6.81 ₹ Cr

0.0003% share

−79.82% YoY

0.26% of Sub-Ch. 8502

Imports

68.68 ₹ Cr

0.0021% share

+3,124.41% YoY

6.31% of Sub-Ch. 8502

FY 2020-21 Exp. Rank #3371

Balance

+36.00

Exports

36.94 ₹ Cr

0.0017% share

+442.44% YoY

1.19% of Sub-Ch. 8502

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−98.63% YoY

0.13% of Sub-Ch. 8502

FY 2021-22

Balance

−3.74

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 8502

Imports

3.74 ₹ Cr

0.0001% share

+297.87% YoY

0.45% of Sub-Ch. 8502

FY 2022-23 Exp. Rank #5921

Balance

+0.62

Exports

7.95 ₹ Cr

0.0002% share

— YoY

0.12% of Sub-Ch. 8502

Imports

7.33 ₹ Cr

0.0001% share

+95.99% YoY

0.67% of Sub-Ch. 8502

FY 2023-24 Exp. Rank #4937

Balance

+9.90

Exports

17.65 ₹ Cr

0.0005% share

+122.01% YoY

0.29% of Sub-Ch. 8502

Imports

7.75 ₹ Cr

0.0001% share

+5.73% YoY

0.70% of Sub-Ch. 8502

FY 2024-25 Exp. Rank #4137

Balance

+26.48

Exports

34.27 ₹ Cr

0.0009% share

+94.16% YoY

0.52% of Sub-Ch. 8502

Imports

7.79 ₹ Cr

0.0001% share

+0.52% YoY

0.61% of Sub-Ch. 8502

FY 2025-26 Exp. Rank #5312

Balance

−5.59

Exports

16.53 ₹ Cr

0.0004% share

−51.77% YoY

0.25% of Sub-Ch. 8502

Imports

22.12 ₹ Cr

0.0003% share

+183.95% YoY

1.01% of Sub-Ch. 8502

CAGR · 8-Year

Exports

−9.69% /yr

Imports

39.70% /yr

Consistently Deficit
Sub-Chapter 8502 total

reference, FY 2025-26

Export

₹6,645.46 Cr

Import

₹2,198.79 Cr

Trade Balance

+4,446.67

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

Key Trade Insights: HSN Code 85023920 Export-Import Analysis

Export Decline: −9.69% CAGR Over 8 Years

India's exports under HSN Code 85023920 have declined at a compound annual rate of −9.69% over 8 fiscal years, falling from ₹33.75 Crore in FY 2018-19 to ₹16.53 Crore in FY 2025-26.

HSN Code 85023920 Ranked #5312 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85023920 ranks #5312 out of 12872 HSN codes by total export value. Within Sub-Chapter 8502, it ranks #12 of 15. By trade surplus, it ranks #8800 of 12872.

FY 2020-21 Was the Strongest Growth Year for HSN Code 85023920 Exports

The strongest single-year export movement for HSN Code 85023920 was recorded in FY 2020-21, when exports surged by 442.44% over the prior year.

India Records a Trade Deficit of ₹5.59 Crore in HSN Code 85023920 Goods

In FY 2025-26, India's imports of ₹22.12 Cr exceeded exports of ₹16.53 Cr, resulting in a trade deficit of ₹5.59 Crore — ranking #8800 of 12872 by surplus magnitude.

Import Growth of 39.70% CAGR Signals Rising Demand for Water turbine powered sets

India's imports under HSN Code 85023920 have grown at 39.70% CAGR, reaching ₹22.12 Crore in FY 2025-26.

HSN Code 85023920 Contributes 0.25% of Sub-Chapter 8502 Exports — Ranked #12

Among the 15 HSN codes under Sub-Chapter 8502, HSN Code 85023920 ranks #12 by export value — accounting for 0.25% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 1.01% share (rank #10).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85023920 and GST compliance.

What products are classified under HSN 85023920 ?

It includes Ballasts for lamps

Do e‑way bill and e‑invoice apply for Water turbine powered sets?

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.

Can we claim ITC on inputs used to trade Water turbine powered sets?

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 Water turbine powered sets?

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 Water turbine powered sets?

Under HSN 85023920, Water turbine powered sets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Water turbine powered sets?

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.

How should mixed supplies be billed when Water turbine powered sets is sold with other items?

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

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Important Disclaimer

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.