--- title: "HSN Code for Liquid Dielectric Transformers (≤650 kVA) | HSN 85042100 GST Rate" description: "Find HSN and GST Rates for 85042100 related to Liquid Dielectric Transformers (≤650 kVA) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85042100/" --- # HSN Code 85042100: Liquid Dielectric Transformers (≤650 kVA) - [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 | | --- | --- | --- | --- | --- | | Liquid dielectric transformers: Having a power handling capacity notexceeding 650 kVA (Charger or charging station for Electrically operated vehicles) | 2.5% | 2.5% | 5% | 0% | | Liquid dielectric transformers: Having a power handling capacity notexceeding 650 kVA | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85042100 ? It includes Other Transformers (1-16 kVA) ### How should mixed supplies be billed when Liquid Dielectric Transformers (≤650 kVA) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Liquid Dielectric Transformers (≤650 kVA); Nil for exempt items if applicable). ### Any common misclassification issue with Liquid Dielectric Transformers (≤650 kVA)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Liquid Dielectric Transformers (≤650 kVA)? 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 Liquid Dielectric Transformers (≤650 kVA)? Under HSN 85042100, Liquid Dielectric Transformers (≤650 kVA) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Liquid Dielectric Transformers (≤650 kVA)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Liquid Dielectric Transformers (≤650 kVA)? 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 85042100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,906 Cr (−1.85% YoY) — 0.0518% of India's total exports - Imports: ₹89 Cr (+42.32% YoY) — 0.0015% of India's total imports - Trade balance: ₹1,817 Cr (Surplus); surplus rank #211 of 12657 HSN codes - Share of Sub-Chapter 8504: 7.16% of its exports; import side 0.29% - Rank within Sub-Chapter 8504: #5 of 23 by export value; import-side #18 ### Key metrics - Export CAGR: 18.64% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #286 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +69.61% in FY 2023-24 - Contribution to Sub-Ch. 8504: 7.16% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85042100 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 | 683.34 | 0.0299% | — | 6.51% | 46.72 | 0.0013% | — | 0.31% | +636.62 | #483 | | FY 2019-20 | 599.50 | 0.0272% | −12.27% | 4.35% | 51.78 | 0.0015% | +10.83% | 0.34% | +547.72 | #547 | | FY 2020-21 | 521.39 | 0.0242% | −13.03% | 4.00% | 31.21 | 0.0011% | −39.73% | 0.20% | +490.18 | #658 | | FY 2021-22 | 766.94 | 0.0244% | +47.10% | 4.58% | 30.13 | 0.0007% | −3.46% | 0.16% | +736.81 | #584 | | FY 2022-23 | 1,144.86 | 0.0316% | +49.28% | 5.18% | 52.88 | 0.0009% | +75.51% | 0.23% | +1,091.98 | #443 | | FY 2023-24 | 1,941.77 | 0.0537% | +69.61% | 8.10% | 62.54 | 0.0011% | +18.27% | 0.24% | +1,879.23 | #255 | | FY 2024-25 | 1,905.76 | 0.0518% | −1.85% | 7.16% | 89.01 | 0.0015% | +42.32% | 0.29% | +1,816.75 | #286 | - CAGR (7-year): exports 18.64%/yr, imports 11.34%/yr (consistently Surplus) ## Key trade insights: HSN Code 85042100 export-import analysis ### Consistent export growth: 18.64% CAGR over 7 years India's exports under HSN Code 85042100 have grown at a compound annual rate of 18.64% over 7 fiscal years, rising from ₹683.34 Crore in FY 2018-19 to ₹1,905.76 Crore in FY 2024-25. ### HSN Code 85042100 ranked #286 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85042100 ranks #286 out of 12657 HSN codes by total export value. Within Sub-Chapter 8504, it ranks #5 of 23. By trade surplus, it ranks #211 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 85042100 exports The strongest single-year export movement for HSN Code 85042100 was recorded in FY 2023-24, when exports surged by 69.61% over the prior year. ### India maintains a trade surplus of ₹1,816.75 Crore in HSN Code 85042100 goods In FY 2024-25, India's exports of ₹1,905.76 Cr exceeded imports of ₹89.01 Cr, resulting in a trade surplus of ₹1,816.75 Crore — ranking #211 of 12657 by surplus magnitude. ### Import growth of 11.34% CAGR signals rising demand for Liquid Dielectric Transformers (≤650 kVA) India's imports under HSN Code 85042100 have grown at 11.34% CAGR, reaching ₹89.01 Crore in FY 2024-25. ### HSN Code 85042100 contributes 7.16% of Sub-Chapter 8504 exports — ranked #5 Among the 23 HSN codes under Sub-Chapter 8504, HSN Code 85042100 ranks #5 by export value — accounting for 7.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.29% share (rank #18). ## 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) (this hsn code) | ₹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 |