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HSN Code 85023990: Other Electric Generating Sets

HSN Code 85023990 represents Other Electric Generating Sets under GST classification. This code helps businesses identify Other Electric Generating Sets correctly for billing, taxation, and trade. With HSN Code 85023990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Electric Generating Sets.

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Description of Goods for HSN Code 85023990

HSN Code 85023990 relates to the following description.

Description of Goods

Other generating sets : Other : Other

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 renewable-energy devices or parts for their manufacture, or as parts of vessels of 8901, 8902, 8904-8907; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437 and 472.

What does HSN Code 85023990 not include?

Other Electric Generating 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 85023990 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

₹210 Cr

+45.33% vs FY 2024-25

0.0054% of India’s total exports

India’s Imports

FY 2025-26

₹196 Cr

+25.28% vs FY 2024-25

0.0029% of India’s total imports

Trade Balance

FY 2025-26

₹14 Cr

Trade Surplus

Surplus rank #3175 of 12872 HSN codes

% of Sub-Chapter 8502

FY 2025-26

3.16%

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

Import side: 8.93% of Sub-Chapter 8502’s imports

Rank Within Sub-Chapter 8502

FY 2025-26

#9 of 15

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

Import-side rank: #3 of 15

At a glance

5.81%

Export CAGR

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

#1910

National Export Rank

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

+77.06%

Peak Growth Year

FY 2024-25 · strongest single-year move

3.16%

Contribution to Sub-Ch. 8502

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

India Export-Import Trade Statistics for HSN Code 85023990

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 #1648

Balance

+43.61

Exports

141.52 ₹ Cr

0.0062% share

— YoY

5.54% of Sub-Ch. 8502

Imports

97.91 ₹ Cr

0.0027% share

— YoY

18.06% of Sub-Ch. 8502

FY 2019-20 Exp. Rank #2633

Balance

−515.15

Exports

60.28 ₹ Cr

0.0027% share

−57.41% YoY

2.30% of Sub-Ch. 8502

Imports

575.43 ₹ Cr

0.0172% share

+487.71% YoY

52.87% of Sub-Ch. 8502

FY 2020-21 Exp. Rank #2114

Balance

−74.61

Exports

96.15 ₹ Cr

0.0045% share

+59.51% YoY

3.09% of Sub-Ch. 8502

Imports

170.76 ₹ Cr

0.0059% share

−70.32% YoY

24.11% of Sub-Ch. 8502

FY 2021-22 Exp. Rank #2156

Balance

−81.36

Exports

123.31 ₹ Cr

0.0039% share

+28.25% YoY

2.35% of Sub-Ch. 8502

Imports

204.67 ₹ Cr

0.0045% share

+19.86% YoY

24.66% of Sub-Ch. 8502

FY 2022-23 Exp. Rank #1934

Balance

+12.19

Exports

164.80 ₹ Cr

0.0046% share

+33.65% YoY

2.51% of Sub-Ch. 8502

Imports

152.61 ₹ Cr

0.0027% share

−25.44% YoY

13.96% of Sub-Ch. 8502

FY 2023-24 Exp. Rank #2842

Balance

−145.38

Exports

81.64 ₹ Cr

0.0023% share

−50.46% YoY

1.33% of Sub-Ch. 8502

Imports

227.02 ₹ Cr

0.0040% share

+48.76% YoY

20.64% of Sub-Ch. 8502

FY 2024-25 Exp. Rank #2200

Balance

−12.19

Exports

144.55 ₹ Cr

0.0039% share

+77.06% YoY

2.19% of Sub-Ch. 8502

Imports

156.74 ₹ Cr

0.0026% share

−30.96% YoY

12.20% of Sub-Ch. 8502

FY 2025-26 Exp. Rank #1910

Balance

+13.71

Exports

210.08 ₹ Cr

0.0054% share

+45.33% YoY

3.16% of Sub-Ch. 8502

Imports

196.37 ₹ Cr

0.0029% share

+25.28% YoY

8.93% of Sub-Ch. 8502

CAGR · 8-Year

Exports

5.81% /yr

Imports

10.45% /yr

Consistently Surplus
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 85023990 Export-Import Analysis

Consistent Export Growth: 5.81% CAGR Over 8 Years

India's exports under HSN Code 85023990 have grown at a compound annual rate of 5.81% over 8 fiscal years, rising from ₹141.52 Crore in FY 2018-19 to ₹210.08 Crore in FY 2025-26.

HSN Code 85023990 Ranked #1910 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85023990 ranks #1910 out of 12872 HSN codes by total export value. Within Sub-Chapter 8502, it ranks #9 of 15. By trade surplus, it ranks #3175 of 12872.

FY 2024-25 Was the Strongest Growth Year for HSN Code 85023990 Exports

The strongest single-year export movement for HSN Code 85023990 was recorded in FY 2024-25, when exports surged by 77.06% over the prior year.

India Maintains a Trade Surplus of ₹13.71 Crore in HSN Code 85023990 Goods

In FY 2025-26, India's exports of ₹210.08 Cr exceeded imports of ₹196.37 Cr, resulting in a trade surplus of ₹13.71 Crore — ranking #3175 of 12872 by surplus magnitude.

Import Growth of 10.45% CAGR Signals Rising Demand for Other Electric Generating Sets

India's imports under HSN Code 85023990 have grown at 10.45% CAGR, reaching ₹196.37 Crore in FY 2025-26.

HSN Code 85023990 Contributes 3.16% of Sub-Chapter 8502 Exports — Ranked #9

Among the 15 HSN codes under Sub-Chapter 8502, HSN Code 85023990 ranks #9 by export value — accounting for 3.16% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 8.93% share (rank #3).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85023990 and GST compliance.

What products are classified under HSN 85023990 ?

It includes Ballasts for compact fluorescent lamps

Do e‑way bill and e‑invoice apply for Other Generating Sets / Other?

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 Other Generating Sets / Other?

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 Other Generating Sets / Other?

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 Other Generating Sets / Other?

Under HSN 85023990, Other Generating Sets / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Other Generating Sets / Other?

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 Other Generating Sets / Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Generating Sets / Other; 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.