---
title: "HSN Code for Transformers ≤1 kVA Power Handling Capacity | HSN 85043100 GST Rate"
description: "Find HSN and GST Rates for 85043100 related to Transformers ≤1 kVA Power Handling Capacity with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85043100/"
---

# HSN Code 85043100: Transformers ≤1 kVA Power Handling Capacity

- [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 |
| --- | --- | --- | --- | --- |
| Other transformers: Having a power handling capacity not exceeding 1 kVA (Charger or charging station for Electrically operated vehicles) | 2.5% | 2.5% | 5% | 0% |
| Other transformers: Having a power handling capacity not exceeding 1 kVA | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85043100 ?

It includes Static Converters| Battery Chargers

### Any common misclassification issue with Transformers ≤1 kVA Power Handling Capacity?

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 ≤1 kVA Power Handling Capacity?

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 ≤1 kVA Power Handling Capacity?

Under HSN 85043100, Transformers ≤1 kVA Power Handling Capacity attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Transformers ≤1 kVA Power Handling Capacity?

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 ≤1 kVA Power Handling Capacity?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 85043100 (FY 2024-25)

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

- Exports: ₹1,112 Cr (−7.21% YoY) — 0.0302% of India's total exports
- Imports: ₹1,385 Cr (+7.87% YoY) — 0.0228% of India's total imports
- Trade balance: −₹273 Cr (Deficit); surplus rank #11535 of 12657 HSN codes
- Share of Sub-Chapter 8504: 4.17% of its exports; import side 4.48%
- Rank within Sub-Chapter 8504: #8 of 23 by export value; import-side #6

### Key metrics

- Export CAGR: 17.86% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #474 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +46.89% in FY 2023-24
- Contribution to Sub-Ch. 8504: 4.17% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85043100

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 | 414.66 | 0.0181% | — | 3.95% | 529.19 | 0.0148% | — | 3.50% | −114.53 | #770 |
| FY 2019-20 | 423.77 | 0.0193% | +2.20% | 3.08% | 893.88 | 0.0267% | +68.91% | 5.81% | −470.11 | #755 |
| FY 2020-21 | 435.96 | 0.0203% | +2.88% | 3.34% | 813.87 | 0.0279% | −8.95% | 5.22% | −377.91 | #774 |
| FY 2021-22 | 580.25 | 0.0185% | +33.10% | 3.47% | 1,040.94 | 0.0228% | +27.90% | 5.38% | −460.69 | #752 |
| FY 2022-23 | 815.51 | 0.0225% | +40.54% | 3.69% | 1,280.99 | 0.0223% | +23.06% | 5.64% | −465.48 | #601 |
| FY 2023-24 | 1,197.92 | 0.0331% | +46.89% | 5.00% | 1,283.88 | 0.0229% | +0.23% | 4.83% | −85.96 | #423 |
| FY 2024-25 | 1,111.56 | 0.0302% | −7.21% | 4.17% | 1,384.86 | 0.0228% | +7.87% | 4.48% | −273.30 | #474 |

- CAGR (7-year): exports 17.86%/yr, imports 17.39%/yr (consistently Deficit)

## Key trade insights: HSN Code 85043100 export-import analysis

### Consistent export growth: 17.86% CAGR over 7 years

India's exports under HSN Code 85043100 have grown at a compound annual rate of 17.86% over 7 fiscal years, rising from ₹414.66 Crore in FY 2018-19 to ₹1,111.56 Crore in FY 2024-25.

### HSN Code 85043100 ranked #474 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85043100 ranks #474 out of 12657 HSN codes by total export value. Within Sub-Chapter 8504, it ranks #8 of 23. By trade surplus, it ranks #11535 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 85043100 exports

The strongest single-year export movement for HSN Code 85043100 was recorded in FY 2023-24, when exports surged by 46.89% over the prior year.

### India records a trade deficit of ₹273.30 Crore in HSN Code 85043100 goods

In FY 2024-25, India's imports of ₹1,384.86 Cr exceeded exports of ₹1,111.56 Cr, resulting in a trade deficit of ₹273.30 Crore — ranking #11535 of 12657 by surplus magnitude.

### Import growth of 17.39% CAGR signals rising demand for Transformers ≤1 kVA Power Handling Capacity

India's imports under HSN Code 85043100 have grown at 17.39% CAGR, reaching ₹1,384.86 Crore in FY 2024-25.

### HSN Code 85043100 contributes 4.17% of Sub-Chapter 8504 exports — ranked #8

Among the 23 HSN codes under Sub-Chapter 8504, HSN Code 85043100 ranks #8 by export value — accounting for 4.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.48% share (rank #6).

## 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 (this hsn code) | ₹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 |