--- title: "HSN Code for Other Ballasts for Discharge Lamps or Tubes | HSN 85041090 GST Rate" description: "Find HSN and GST Rates for 85041090 related to Other Ballasts for Discharge Lamps or Tubes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85041090/" --- # HSN Code 85041090: Other Ballasts for Discharge Lamps or Tubes - [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/) - [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/) - [Sub-chapter 8504: Clad metals](https://busy.in/hsn/sub-chapter-8504/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Ballasts for discharge lamps or tubes : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85041090 ? It includes Transformers ≤1 kVA Power Handling Capacity ### Can we claim ITC on inputs used to trade Other Ballasts for Discharge Lamps or Tubes? 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 Ballasts for Discharge Lamps or Tubes? 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 Ballasts for Discharge Lamps or Tubes? Under HSN 85041090, Other Ballasts for Discharge Lamps or Tubes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Ballasts for Discharge Lamps or Tubes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Ballasts for Discharge Lamps or Tubes; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Ballasts for Discharge Lamps or Tubes? 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. ### Does packaging or labelling change the GST for Other Ballasts for Discharge Lamps or Tubes? 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. ## India's trade performance: HSN Code 85041090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹125 Cr (+14.32% YoY) — 0.0034% of India's total exports - Imports: ₹120 Cr (+28.37% YoY) — 0.0020% of India's total imports - Trade balance: ₹5 Cr (Surplus); surplus rank #3750 of 12657 HSN codes - Share of Sub-Chapter 8504: 0.47% of its exports; import side 0.39% - Rank within Sub-Chapter 8504: #18 of 23 by export value; import-side #15 ### Key metrics - Export CAGR: 7.74% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2380 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +29.05% in FY 2019-20 - Contribution to Sub-Ch. 8504: 0.47% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85041090 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. 8504 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8504 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 80.03 | 0.0035% | — | 0.76% | 66.88 | 0.0019% | — | 0.44% | +13.15 | #2264 | | FY 2019-20 | 103.28 | 0.0047% | +29.05% | 0.75% | 108.76 | 0.0032% | +62.62% | 0.71% | −5.48 | #1974 | | FY 2020-21 | 74.78 | 0.0035% | −27.59% | 0.57% | 88.87 | 0.0030% | −18.29% | 0.57% | −14.09 | #2401 | | FY 2021-22 | 86.73 | 0.0028% | +15.98% | 0.52% | 97.55 | 0.0021% | +9.77% | 0.50% | −10.82 | #2608 | | FY 2022-23 | 102.53 | 0.0028% | +18.22% | 0.46% | 113.70 | 0.0020% | +16.56% | 0.50% | −11.17 | #2494 | | FY 2023-24 | 109.50 | 0.0030% | +6.80% | 0.46% | 93.84 | 0.0017% | −17.47% | 0.35% | +15.66 | #2461 | | FY 2024-25 | 125.18 | 0.0034% | +14.32% | 0.47% | 120.46 | 0.0020% | +28.37% | 0.39% | +4.72 | #2380 | - CAGR (7-year): exports 7.74%/yr, imports 10.30%/yr (consistently Surplus) ## Key trade insights: HSN Code 85041090 export-import analysis ### Consistent export growth: 7.74% CAGR over 7 years India's exports under HSN Code 85041090 have grown at a compound annual rate of 7.74% over 7 fiscal years, rising from ₹80.03 Crore in FY 2018-19 to ₹125.18 Crore in FY 2024-25. ### HSN Code 85041090 ranked #2380 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85041090 ranks #2380 out of 12657 HSN codes by total export value. Within Sub-Chapter 8504, it ranks #18 of 23. By trade surplus, it ranks #3750 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 85041090 exports The strongest single-year export movement for HSN Code 85041090 was recorded in FY 2019-20, when exports surged by 29.05% over the prior year. ### India maintains a trade surplus of ₹4.72 Crore in HSN Code 85041090 goods In FY 2024-25, India's exports of ₹125.18 Cr exceeded imports of ₹120.46 Cr, resulting in a trade surplus of ₹4.72 Crore — ranking #3750 of 12657 by surplus magnitude. ### Import growth of 10.30% CAGR signals rising demand for Other Ballasts for Discharge Lamps or Tubes India's imports under HSN Code 85041090 have grown at 10.30% CAGR, reaching ₹120.46 Crore in FY 2024-25. ### HSN Code 85041090 contributes 0.47% of Sub-Chapter 8504 exports — ranked #18 Among the 23 HSN codes under Sub-Chapter 8504, HSN Code 85041090 ranks #18 by export value — accounting for 0.47% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.39% share (rank #15). ## Related HSN Codes in Sub-Chapter 8504 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85044090: Static Converters](https://busy.in/hsn/hsn-85044090/) | ₹7,713 Cr | | #2 | [HSN Code 85044010: Static Converters\| Electric Inverter](https://busy.in/hsn/hsn-85044010/) | ₹4,007 Cr | | #3 | [HSN Code 85049010: Parts \| Of Transformers](https://busy.in/hsn/hsn-85049010/) | ₹2,851 Cr | | #4 | [HSN Code 85044030: Static Converters\| Battery Chargers](https://busy.in/hsn/hsn-85044030/) | ₹1,916 Cr | | #5 | [HSN Code 85042100: Liquid Dielectric Transformers (≤650 kVA)](https://busy.in/hsn/hsn-85042100/) | ₹1,906 Cr | | #6 | [HSN Code 85049090: Electrical Equipment & Transformers, Converters, Inductors](https://busy.in/hsn/hsn-85049090/) | ₹1,624 Cr | | #7 | [HSN Code 85042200: Transformer (650-10000kVA)](https://busy.in/hsn/hsn-85042200/) | ₹1,329 Cr | | #8 | [HSN Code 85043100: Transformers ≤1 kVA Power Handling Capacity](https://busy.in/hsn/hsn-85043100/) | ₹1,112 Cr | | #9 | [HSN Code 85044029: Static converters: Rectifier : Other](https://busy.in/hsn/hsn-85044029/) | ₹988 Cr | | #10 | [HSN Code 85043300: Other Transformers (>16-500 kVA)](https://busy.in/hsn/hsn-85043300/) | ₹591 Cr | | #18 | HSN Code 85041090: Other Ballasts for Discharge Lamps or Tubes (this hsn code) | ₹125 Cr |