---
title: "HSN Code for Transformer (>250000kVA) | HSN 85042340 GST Rate"
description: "Find HSN and GST Rates for 85042340 related to Transformer (>250000kVA) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85042340/"
---

# HSN Code 85042340: Transformer (>250000kVA)

- [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 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 2,50,000 kVA | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85042340 ?

It includes Static converters: Rectifier : Other

### Does packaging or labelling change the GST for Transformer (>250000kVA)?

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 Transformer (>250000kVA)?

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 Transformer (>250000kVA)?

Under HSN 85042340, Transformer (>250000kVA) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Transformer (>250000kVA)?

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 Transformer (>250000kVA) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Transformer (>250000kVA); Nil for exempt items if applicable).

## India's trade performance: HSN Code 85042340 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−89.52% YoY) — 0.0000% of India's total exports
- Imports: ₹93 Cr (+3,09,566.67% YoY) — 0.0015% of India's total imports
- Trade balance: −₹93 Cr (Deficit); surplus rank #10749 of 12657 HSN codes
- Share of Sub-Chapter 8504: 0.00% of its exports; import side 0.30%
- Rank within Sub-Chapter 8504: #23 of 23 by export value; import-side #17

### Key metrics

- Export CAGR: -61.50% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9366 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +149.14% in FY 2019-20
- Contribution to Sub-Ch. 8504: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85042340

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 | 67.56 | 0.0030% | — | 0.64% | 176.02 | 0.0049% | — | 1.16% | −108.46 | #2471 |
| FY 2019-20 | 168.32 | 0.0076% | +149.14% | 1.22% | 30.50 | 0.0009% | −82.67% | 0.20% | +137.82 | #1473 |
| FY 2020-21 | 156.06 | 0.0073% | −7.28% | 1.20% | 61.51 | 0.0021% | +101.67% | 0.39% | +94.55 | #1616 |
| FY 2021-22 | 83.71 | 0.0027% | −46.36% | 0.50% | 133.11 | 0.0029% | +116.40% | 0.69% | −49.40 | #2649 |
| FY 2022-23 | 90.46 | 0.0025% | +8.06% | 0.41% | < ₹1 Crore | 0.0000% | −99.86% | 0.00% | +90.28 | #2675 |
| FY 2023-24 | 2.10 | 0.0001% | −97.68% | 0.01% | < ₹1 Crore | 0.0000% | −83.33% | 0.00% | +2.07 | #7525 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −89.52% | 0.00% | 92.90 | 0.0015% | +3,09,566.67% | 0.30% | −92.68 | #9366 |

- CAGR (7-year): exports -61.50%/yr, imports -10.10%/yr (consistently Deficit)

## Key trade insights: HSN Code 85042340 export-import analysis

### Export decline: -61.50% CAGR over 7 years

India's exports under HSN Code 85042340 have declined at a compound annual rate of -61.50% over 7 fiscal years, falling from ₹67.56 Crore in FY 2018-19 to ₹0.22 Crore in FY 2024-25.

### HSN Code 85042340 ranked #9366 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85042340 ranks #9366 out of 12657 HSN codes by total export value. Within Sub-Chapter 8504, it ranks #23 of 23. By trade surplus, it ranks #10749 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 85042340 exports

The strongest single-year export movement for HSN Code 85042340 was recorded in FY 2019-20, when exports surged by 149.14% over the prior year.

### India records a trade deficit of ₹92.68 Crore in HSN Code 85042340 goods

In FY 2024-25, India's imports of ₹92.90 Cr exceeded exports of ₹0.22 Cr, resulting in a trade deficit of ₹92.68 Crore — ranking #10749 of 12657 by surplus magnitude.

### Import growth of -10.10% CAGR signals stable import dependency for Transformer (>250000kVA)

India's imports under HSN Code 85042340 have grown at -10.10% CAGR, reaching ₹92.90 Crore in FY 2024-25.

### HSN Code 85042340 contributes 0.00% of Sub-Chapter 8504 exports — ranked #23

Among the 23 HSN codes under Sub-Chapter 8504, HSN Code 85042340 ranks #23 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.30% share (rank #17).

## 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 |
| #23 | HSN Code 85042340: Transformer (>250000kVA) (this hsn code) | < ₹1 Crore |