--- title: "HSN Code for Transformers (>50,000 kVA, <=100,000 kVA) | HSN 85042320 GST Rate" description: "Find HSN and GST Rates for 85042320 related to Transformers (>50,000 kVA, <=100,000 kVA) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85042320/" --- # HSN Code 85042320: Transformers (>50,000 kVA, <=100,000 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 50,000 kVA but not exceeding 1,00,000 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 50,000 kVA but not exceeding 1,00,000 kVA | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85042320 ? It includes Static Converters| Electric Inverter ### Any common misclassification issue with Transformers (>50,000 kVA, <=100,000 kVA)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Transformers (>50,000 kVA, <=100,000 kVA) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Transformers (>50,000 kVA, <=100,000 kVA); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Transformers (>50,000 kVA, <=100,000 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. ### Does packaging or labelling change the GST for Transformers (>50,000 kVA, <=100,000 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. ### Can we claim ITC on inputs used to trade Transformers (>50,000 kVA, <=100,000 kVA)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Transformers (>50,000 kVA, <=100,000 kVA)? Under HSN 85042320, Transformers (>50,000 kVA, <=100,000 kVA) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 85042320 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹394 Cr (+57.77% YoY) — 0.0107% of India's total exports - Imports: ₹9 Cr (+13.85% YoY) — 0.0001% of India's total imports - Trade balance: ₹386 Cr (Surplus); surplus rank #771 of 12657 HSN codes - Share of Sub-Chapter 8504: 1.48% of its exports; import side 0.03% - Rank within Sub-Chapter 8504: #13 of 23 by export value; import-side #23 ### Key metrics - Export CAGR: 11.98% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1201 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +166.44% in FY 2021-22 - Contribution to Sub-Ch. 8504: 1.48% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85042320 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 | 199.91 | 0.0087% | — | 1.90% | 140.47 | 0.0039% | — | 0.93% | +59.44 | #1316 | | FY 2019-20 | 134.01 | 0.0061% | −32.96% | 0.97% | 77.40 | 0.0023% | −44.90% | 0.50% | +56.61 | #1683 | | FY 2020-21 | 125.76 | 0.0058% | −6.16% | 0.96% | 34.38 | 0.0012% | −55.58% | 0.22% | +91.38 | #1834 | | FY 2021-22 | 335.07 | 0.0107% | +166.44% | 2.00% | 17.18 | 0.0004% | −50.03% | 0.09% | +317.89 | #1188 | | FY 2022-23 | 202.27 | 0.0056% | −39.63% | 0.92% | 22.72 | 0.0004% | +32.25% | 0.10% | +179.55 | #1726 | | FY 2023-24 | 249.90 | 0.0069% | +23.55% | 1.04% | 7.51 | 0.0001% | −66.95% | 0.03% | +242.39 | #1555 | | FY 2024-25 | 394.26 | 0.0107% | +57.77% | 1.48% | 8.55 | 0.0001% | +13.85% | 0.03% | +385.71 | #1201 | - CAGR (7-year): exports 11.98%/yr, imports -37.28%/yr (consistently Surplus) ## Key trade insights: HSN Code 85042320 export-import analysis ### Consistent export growth: 11.98% CAGR over 7 years India's exports under HSN Code 85042320 have grown at a compound annual rate of 11.98% over 7 fiscal years, rising from ₹199.91 Crore in FY 2018-19 to ₹394.26 Crore in FY 2024-25. ### HSN Code 85042320 ranked #1201 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85042320 ranks #1201 out of 12657 HSN codes by total export value. Within Sub-Chapter 8504, it ranks #13 of 23. By trade surplus, it ranks #771 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85042320 exports The strongest single-year export movement for HSN Code 85042320 was recorded in FY 2021-22, when exports surged by 166.44% over the prior year. ### India maintains a trade surplus of ₹385.71 Crore in HSN Code 85042320 goods In FY 2024-25, India's exports of ₹394.26 Cr exceeded imports of ₹8.55 Cr, resulting in a trade surplus of ₹385.71 Crore — ranking #771 of 12657 by surplus magnitude. ### Import growth of -37.28% CAGR signals stable import dependency for Transformers (>50,000 kVA, <=100,000 kVA) India's imports under HSN Code 85042320 have grown at -37.28% CAGR, reaching ₹8.55 Crore in FY 2024-25. ### HSN Code 85042320 contributes 1.48% of Sub-Chapter 8504 exports — ranked #13 Among the 23 HSN codes under Sub-Chapter 8504, HSN Code 85042320 ranks #13 by export value — accounting for 1.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #23). ## 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 | | #13 | HSN Code 85042320: Transformers (>50,000 kVA, <=100,000 kVA) (this hsn code) | ₹394 Cr |