--- title: "HSN Code for Transformers (>100,000 kVA, <=250,000 kVA) | HSN 85042330 GST Rate" description: "Find HSN and GST Rates for 85042330 related to Transformers (>100,000 kVA, <=250,000 kVA) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85042330/" --- # HSN Code 85042330: Transformers (>100,000 kVA, <=250,000 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 1,00,000 kVA but not exceeding 2,50,000 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 1,00,000 kVA but not exceeding 2,50,000 kVA | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85042330 ? It includes Rectifier ### Any common misclassification issue with Transformers (>100,000 kVA, <=250,000 kVA)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Transformers (>100,000 kVA, <=250,000 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 should mixed supplies be billed when Transformers (>100,000 kVA, <=250,000 kVA) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Transformers (>100,000 kVA, <=250,000 kVA); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Transformers (>100,000 kVA, <=250,000 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 (>100,000 kVA, <=250,000 kVA)? Under HSN 85042330, Transformers (>100,000 kVA, <=250,000 kVA) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Transformers (>100,000 kVA, <=250,000 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. ## India's trade performance: HSN Code 85042330 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹334 Cr (−3.28% YoY) — 0.0091% of India's total exports - Imports: ₹257 Cr (+2,725.88% YoY) — 0.0042% of India's total imports - Trade balance: ₹77 Cr (Surplus); surplus rank #1793 of 12657 HSN codes - Share of Sub-Chapter 8504: 1.25% of its exports; import side 0.83% - Rank within Sub-Chapter 8504: #14 of 23 by export value; import-side #13 ### Key metrics - Export CAGR: 5.31% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1335 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +161.69% in FY 2021-22 - Contribution to Sub-Ch. 8504: 1.25% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85042330 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 | 244.72 | 0.0107% | — | 2.33% | 20.28 | 0.0006% | — | 0.13% | +224.44 | #1145 | | FY 2019-20 | 142.34 | 0.0065% | −41.84% | 1.03% | 5.72 | 0.0002% | −71.79% | 0.04% | +136.62 | #1630 | | FY 2020-21 | 195.97 | 0.0091% | +37.68% | 1.50% | < ₹1 Crore | 0.0000% | −94.41% | 0.00% | +195.65 | #1385 | | FY 2021-22 | 512.84 | 0.0163% | +161.69% | 3.06% | < ₹1 Crore | 0.0000% | −90.63% | 0.00% | +512.81 | #846 | | FY 2022-23 | 277.45 | 0.0077% | −45.90% | 1.26% | 10.39 | 0.0002% | +34,533.33% | 0.05% | +267.06 | #1405 | | FY 2023-24 | 345.19 | 0.0095% | +24.42% | 1.44% | 9.08 | 0.0002% | −12.61% | 0.03% | +336.11 | #1270 | | FY 2024-25 | 333.87 | 0.0091% | −3.28% | 1.25% | 256.59 | 0.0042% | +2,725.88% | 0.83% | +77.28 | #1335 | - CAGR (7-year): exports 5.31%/yr, imports 52.65%/yr (consistently Surplus) ## Key trade insights: HSN Code 85042330 export-import analysis ### Consistent export growth: 5.31% CAGR over 7 years India's exports under HSN Code 85042330 have grown at a compound annual rate of 5.31% over 7 fiscal years, rising from ₹244.72 Crore in FY 2018-19 to ₹333.87 Crore in FY 2024-25. ### HSN Code 85042330 ranked #1335 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85042330 ranks #1335 out of 12657 HSN codes by total export value. Within Sub-Chapter 8504, it ranks #14 of 23. By trade surplus, it ranks #1793 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85042330 exports The strongest single-year export movement for HSN Code 85042330 was recorded in FY 2021-22, when exports surged by 161.69% over the prior year. ### India maintains a trade surplus of ₹77.28 Crore in HSN Code 85042330 goods In FY 2024-25, India's exports of ₹333.87 Cr exceeded imports of ₹256.59 Cr, resulting in a trade surplus of ₹77.28 Crore — ranking #1793 of 12657 by surplus magnitude. ### Import growth of 52.65% CAGR signals rising demand for Transformers (>100,000 kVA, <=250,000 kVA) India's imports under HSN Code 85042330 have grown at 52.65% CAGR, reaching ₹256.59 Crore in FY 2024-25. ### HSN Code 85042330 contributes 1.25% of Sub-Chapter 8504 exports — ranked #14 Among the 23 HSN codes under Sub-Chapter 8504, HSN Code 85042330 ranks #14 by export value — accounting for 1.25% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.83% share (rank #13). ## 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 | | #14 | HSN Code 85042330: Transformers (>100,000 kVA, <=250,000 kVA) (this hsn code) | ₹334 Cr |