--- title: "HSN Code for Transformers (>10,000 kVA, <=50,000 kVA) | HSN 85042310 GST Rate" description: "Find HSN and GST Rates for 85042310 related to Transformers (>10,000 kVA, <=50,000 kVA) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85042310/" --- # HSN Code 85042310: Transformers (>10,000 kVA, <=50,000 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 exceeding 10,000 kVA: Having a power handling capacity exceeding 10,000 kVA but not exceeding 50,000 kVA (Charger or charging station for Electrically operated vehicles) | 2.5% | 2.5% | 5% | 0% | | Liquid dielectric transformers: Having a power handling capacity exceeding 10,000 kVA: Having a power handling capacity exceeding 10,000 kVA but not exceeding 50,000 kVA | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85042310 ? It includes Other transformers: Having a power handling capacity exceeding 500 kVA ### Do e‑way bill and e‑invoice apply for Transformers (>10,000 kVA, <=50,000 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 Transformers (>10,000 kVA, <=50,000 kVA)? Under HSN 85042310, Transformers (>10,000 kVA, <=50,000 kVA) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Transformers (>10,000 kVA, <=50,000 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. ### How should mixed supplies be billed when Transformers (>10,000 kVA, <=50,000 kVA) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Transformers (>10,000 kVA, <=50,000 kVA); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Transformers (>10,000 kVA, <=50,000 kVA)? 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 Transformers (>10,000 kVA, <=50,000 kVA)? 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 85042310 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹531 Cr (+7.83% YoY) — 0.0144% of India's total exports - Imports: ₹86 Cr (+58.47% YoY) — 0.0014% of India's total imports - Trade balance: ₹445 Cr (Surplus); surplus rank #706 of 12657 HSN codes - Share of Sub-Chapter 8504: 1.99% of its exports; import side 0.28% - Rank within Sub-Chapter 8504: #11 of 23 by export value; import-side #19 ### Key metrics - Export CAGR: 2.66% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #962 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +28.58% in FY 2023-24 - Contribution to Sub-Ch. 8504: 1.99% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85042310 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 | 453.90 | 0.0199% | — | 4.32% | 80.23 | 0.0022% | — | 0.53% | +373.67 | #711 | | FY 2019-20 | 481.13 | 0.0219% | +6.00% | 3.49% | 163.64 | 0.0049% | +103.96% | 1.06% | +317.49 | #668 | | FY 2020-21 | 272.76 | 0.0127% | −43.31% | 2.09% | 75.01 | 0.0026% | −54.16% | 0.48% | +197.75 | #1093 | | FY 2021-22 | 301.74 | 0.0096% | +10.62% | 1.80% | 110.00 | 0.0024% | +46.65% | 0.57% | +191.74 | #1288 | | FY 2022-23 | 383.18 | 0.0106% | +26.99% | 1.73% | 178.79 | 0.0031% | +62.54% | 0.79% | +204.39 | #1123 | | FY 2023-24 | 492.71 | 0.0136% | +28.58% | 2.06% | 54.42 | 0.0010% | −69.56% | 0.20% | +438.29 | #971 | | FY 2024-25 | 531.28 | 0.0144% | +7.83% | 1.99% | 86.24 | 0.0014% | +58.47% | 0.28% | +445.04 | #962 | - CAGR (7-year): exports 2.66%/yr, imports 1.21%/yr (consistently Surplus) ## Key trade insights: HSN Code 85042310 export-import analysis ### Consistent export growth: 2.66% CAGR over 7 years India's exports under HSN Code 85042310 have grown at a compound annual rate of 2.66% over 7 fiscal years, rising from ₹453.90 Crore in FY 2018-19 to ₹531.28 Crore in FY 2024-25. ### HSN Code 85042310 ranked #962 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85042310 ranks #962 out of 12657 HSN codes by total export value. Within Sub-Chapter 8504, it ranks #11 of 23. By trade surplus, it ranks #706 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 85042310 exports The strongest single-year export movement for HSN Code 85042310 was recorded in FY 2023-24, when exports surged by 28.58% over the prior year. ### India maintains a trade surplus of ₹445.04 Crore in HSN Code 85042310 goods In FY 2024-25, India's exports of ₹531.28 Cr exceeded imports of ₹86.24 Cr, resulting in a trade surplus of ₹445.04 Crore — ranking #706 of 12657 by surplus magnitude. ### Import growth of 1.21% CAGR signals stable import dependency for Transformers (>10,000 kVA, <=50,000 kVA) India's imports under HSN Code 85042310 have grown at 1.21% CAGR, reaching ₹86.24 Crore in FY 2024-25. ### HSN Code 85042310 contributes 1.99% of Sub-Chapter 8504 exports — ranked #11 Among the 23 HSN codes under Sub-Chapter 8504, HSN Code 85042310 ranks #11 by export value — accounting for 1.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.28% share (rank #19). ## 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 | | #11 | HSN Code 85042310: Transformers (>10,000 kVA, <=50,000 kVA) (this hsn code) | ₹531 Cr |