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HSN Code 85042320: Liquid Dielectric Transformers, Over 50,000 to 100,000 kVA

HSN Code 85042320 represents Liquid Dielectric Transformers, Over 50,000 to 100,000 kVA under GST classification. This code helps businesses identify Liquid Dielectric Transformers, Over 50,000 to 100,000 kVA correctly for billing, taxation, and trade. With HSN Code 85042320, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Liquid Dielectric Transformers, Over 50,000 to 100,000 kVA.

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Description of Goods for HSN Code 85042320

HSN Code 85042320 relates to the following description.

Description of Goods

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)

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

8504 - Electrical transformers, static converters (for example, rectifiers) and inductors

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

Description of Goods

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

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

8504 - Electrical transformers, static converters (for example, rectifiers) and inductors

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 85042320 not include?

Liquid Dielectric Transformers, Over 50,000 to 100,000 kVA does not include products with the following descriptions.

HSN Code 85042100

Liquid dielectric transformers: Having a power handling capacity notexceeding 650 kVA (Charger or charging station for Electrically operated vehicles)

HSN Code 85042100

Liquid dielectric transformers: Having a power handling capacity notexceeding 650 kVA

HSN Code 85042200

Liquid dielectric transformers: Having a power handling capacity exceeding u 650 kVA but not exceeding 10,000 kVA(Charger or charging station for Electrically operated vehicles)

HSN Code 85042200

Liquid dielectric transformers: Having a power handling capacity exceeding u 650 kVA but not exceeding 10,000 kVA

HSN Code 85042310

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)

HSN Code 85042310

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

HSN Code 85042330

Liquid dielectric transformers: Having a power handling capacity exceeding 10,000 kVA: Having a power handling capacity exceeding 1,00,000 kVA but not exceeding 2,50,000 kVA (Charger or charging station for Electrically operated vehicles)

HSN Code 85042330

Liquid dielectric transformers: Having a power handling capacity exceeding 10,000 kVA: Having a power handling capacity exceeding 1,00,000 kVA but not exceeding 2,50,000 kVA

HSN Code 85042340

Liquid dielectric transformers: Having a power handling capacity exceeding 10,000 kVA: Having a power handling capacity exceeding 2,50,000 kVA (Charger or charging station for Electrically operated vehicles)

HSN Code 85042340

Liquid dielectric transformers: Having a power handling capacity exceeding 10,000 kVA: Having a power handling capacity exceeding 2,50,000 kVA

HSN Code 85043100

Other transformers: Having a power handling capacity not exceeding 1 kVA (Charger or charging station for Electrically operated vehicles)

HSN Code 85043200

Other transformers: Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA (Charger or charging station for Electrically operated vehicles)

HSN Code 85043200

Other transformers: Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA

HSN Code 85043300

Other transformers: Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA (Charger or charging station for Electrically operated vehicles)

HSN Code 85043300

Other transformers: Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA

HSN Code 85043400

Other transformers: Having a power handling capacity exceeding 500 kVA (Charger or charging station for Electrically operated vehicles)

HSN Code 85044010

Static converters: Electric inverter (Charger or charging station for Electrically operated vehicles)

HSN Code 85044021

Static converters: Rectifier : Dip bridge rectifier (Charger or charging station for Electrically operated vehicles)

HSN Code 85044029

Static converters: Rectifier : Other (Charger or charging station for Electrically operated vehicles)

HSN Code 85044030

Static converters: Battery chargers (Charger or charging station for Electrically operated vehicles)

HSN Code 85044040

Static converters: Voltage regulator and stabilizers (other than automatic) (Charger or charging station for Electrically operated vehicles)

HSN Code 85044040

Static converters: Voltage regulator and stabilizers (other than automatic)

HSN Code 85044090

Static converters: Other (Charger or charging station for Electrically operated vehicles)

HSN Code 85045010

Other inductors: Choke coils (chokes) (Charger or charging station for Electrically operated vehicles)

HSN Code 85045090

Other inductors: Other (Charger or charging station for Electrically operated vehicles)

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India’s Trade Performance — HSN Code 85042320 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

₹267 Cr

−32.35% vs FY 2024-25

0.0068% of India’s total exports

India’s Imports

FY 2025-26

₹12 Cr

+39.88% vs FY 2024-25

0.0002% of India’s total imports

Trade Balance

FY 2025-26

₹255 Cr

Trade Surplus

Surplus rank #1053 of 12872 HSN codes

% of Sub-Chapter 8504

FY 2025-26

0.94%

Share of Sub-Chapter 8504’s total exports in FY 2025-26

Import side: 0.03% of Sub-Chapter 8504’s imports

Rank Within Sub-Chapter 8504

FY 2025-26

#14 of 23

Position by export value among HSN codes in Sub-Chapter 8504

Import-side rank: #21 of 23

At a glance

4.20%

Export CAGR

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

#1647

National Export Rank

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

+166.44%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.94%

Contribution to Sub-Ch. 8504

Share of Sub-Chapter 8504 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85042320

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 #1316

Balance

+59.44

Exports

199.91 ₹ Cr

0.0087% share

— YoY

1.90% of Sub-Ch. 8504

Imports

140.47 ₹ Cr

0.0039% share

— YoY

0.93% of Sub-Ch. 8504

FY 2019-20 Exp. Rank #1683

Balance

+56.61

Exports

134.01 ₹ Cr

0.0061% share

−32.96% YoY

0.97% of Sub-Ch. 8504

Imports

77.40 ₹ Cr

0.0023% share

−44.90% YoY

0.50% of Sub-Ch. 8504

FY 2020-21 Exp. Rank #1834

Balance

+91.38

Exports

125.76 ₹ Cr

0.0058% share

−6.16% YoY

0.96% of Sub-Ch. 8504

Imports

34.38 ₹ Cr

0.0012% share

−55.58% YoY

0.22% of Sub-Ch. 8504

FY 2021-22 Exp. Rank #1188

Balance

+317.89

Exports

335.07 ₹ Cr

0.0107% share

+166.44% YoY

2.00% of Sub-Ch. 8504

Imports

17.18 ₹ Cr

0.0004% share

−50.03% YoY

0.09% of Sub-Ch. 8504

FY 2022-23 Exp. Rank #1726

Balance

+179.55

Exports

202.27 ₹ Cr

0.0056% share

−39.63% YoY

0.92% of Sub-Ch. 8504

Imports

22.72 ₹ Cr

0.0004% share

+32.25% YoY

0.10% of Sub-Ch. 8504

FY 2023-24 Exp. Rank #1555

Balance

+242.39

Exports

249.90 ₹ Cr

0.0069% share

+23.55% YoY

1.04% of Sub-Ch. 8504

Imports

7.51 ₹ Cr

0.0001% share

−66.95% YoY

0.03% of Sub-Ch. 8504

FY 2024-25 Exp. Rank #1201

Balance

+385.71

Exports

394.26 ₹ Cr

0.0107% share

+57.77% YoY

1.48% of Sub-Ch. 8504

Imports

8.55 ₹ Cr

0.0001% share

+13.85% YoY

0.03% of Sub-Ch. 8504

FY 2025-26 Exp. Rank #1647

Balance

+254.75

Exports

266.71 ₹ Cr

0.0068% share

−32.35% YoY

0.94% of Sub-Ch. 8504

Imports

11.96 ₹ Cr

0.0002% share

+39.88% YoY

0.03% of Sub-Ch. 8504

CAGR · 8-Year

Exports

4.20% /yr

Imports

−29.67% /yr

Consistently Surplus
Sub-Chapter 8504 total

reference, FY 2025-26

Export

₹28,313.04 Cr

Import

₹38,994.85 Cr

Trade Balance

−10,681.81

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 85042320 Export-Import Analysis

Consistent Export Growth: 4.20% CAGR Over 8 Years

India's exports under HSN Code 85042320 have grown at a compound annual rate of 4.20% over 8 fiscal years, rising from ₹199.91 Crore in FY 2018-19 to ₹266.71 Crore in FY 2025-26.

HSN Code 85042320 Ranked #1647 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85042320 ranks #1647 out of 12872 HSN codes by total export value. Within Sub-Chapter 8504, it ranks #14 of 23. By trade surplus, it ranks #1053 of 12872.

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 ₹254.75 Crore in HSN Code 85042320 Goods

In FY 2025-26, India's exports of ₹266.71 Cr exceeded imports of ₹11.96 Cr, resulting in a trade surplus of ₹254.75 Crore — ranking #1053 of 12872 by surplus magnitude.

Import Growth of −29.67% CAGR Signals Stable Import Dependency for Liquid Dielectric Transformers, Over 50,000 to 100,000 kVA

India's imports under HSN Code 85042320 have grown at −29.67% CAGR, reaching ₹11.96 Crore in FY 2025-26.

HSN Code 85042320 Contributes 0.94% of Sub-Chapter 8504 Exports — Ranked #14

Among the 23 HSN codes under Sub-Chapter 8504, HSN Code 85042320 ranks #14 by export value — accounting for 0.94% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.03% share (rank #21).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85042320 and GST compliance.

What products are classified under HSN 85042320 ?

It includes Static Converters| Electric Inverter

Any common misclassification issue with Liquid Dielectric Transformers, Over 50,000 to 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 Liquid Dielectric Transformers, Over 50,000 to 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 Liquid Dielectric Transformers, Over 50,000 to 100,000 kVA; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Liquid Dielectric Transformers, Over 50,000 to 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 Liquid Dielectric Transformers, Over 50,000 to 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 Liquid Dielectric Transformers, Over 50,000 to 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 Liquid Dielectric Transformers, Over 50,000 to 100,000 kVA?

Under HSN 85042320, Liquid Dielectric Transformers, Over 50,000 to 100,000 kVA attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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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.