---
title: "HSN Code for Parts | Of Transformers | HSN 85049010 GST Rate"
description: "Find HSN and GST Rates for 85049010 related to Parts | Of Transformers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85049010/"
---

# HSN Code 85049010: Parts | Of Transformers

- [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 |
| --- | --- | --- | --- | --- |
| Parts : Of transformers | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85049010 ?

It includes Manganese Dioxide

### Do e‑way bill and e‑invoice apply for Parts / Of Transformers?

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.

### Any common misclassification issue with Parts / Of Transformers?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Parts / Of Transformers?

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.

### How should mixed supplies be billed when Parts / Of Transformers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts / Of Transformers; Nil for exempt items if applicable).

### How much GST applies to Parts / Of Transformers?

Under HSN 85049010, Parts / Of Transformers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 85049010 (FY 2024-25)

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

- Exports: ₹2,851 Cr (+14.68% YoY) — 0.0775% of India's total exports
- Imports: ₹503 Cr (+5.78% YoY) — 0.0083% of India's total imports
- Trade balance: ₹2,348 Cr (Surplus); surplus rank #150 of 12657 HSN codes
- Share of Sub-Chapter 8504: 10.70% of its exports; import side 1.63%
- Rank within Sub-Chapter 8504: #3 of 23 by export value; import-side #9

### Key metrics

- Export CAGR: 17.80% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #184 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +41.69% in FY 2021-22
- Contribution to Sub-Ch. 8504: 10.70% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85049010

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 | 1,066.95 | 0.0467% | — | 10.17% | 1,093.09 | 0.0305% | — | 7.23% | −26.14 | #307 |
| FY 2019-20 | 1,192.67 | 0.0542% | +11.78% | 8.66% | 593.04 | 0.0177% | −45.75% | 3.86% | +599.63 | #269 |
| FY 2020-21 | 1,173.82 | 0.0546% | −1.58% | 9.00% | 537.75 | 0.0185% | −9.32% | 3.45% | +636.07 | #289 |
| FY 2021-22 | 1,663.15 | 0.0530% | +41.69% | 9.94% | 565.57 | 0.0124% | +5.17% | 2.92% | +1,097.58 | #284 |
| FY 2022-23 | 2,165.93 | 0.0598% | +30.23% | 9.80% | 672.40 | 0.0117% | +18.89% | 2.96% | +1,493.53 | #228 |
| FY 2023-24 | 2,485.90 | 0.0687% | +14.77% | 10.37% | 475.64 | 0.0085% | −29.26% | 1.79% | +2,010.26 | #196 |
| FY 2024-25 | 2,850.76 | 0.0775% | +14.68% | 10.70% | 503.13 | 0.0083% | +5.78% | 1.63% | +2,347.63 | #184 |

- CAGR (7-year): exports 17.80%/yr, imports -12.13%/yr (consistently Surplus)

## Key trade insights: HSN Code 85049010 export-import analysis

### Consistent export growth: 17.80% CAGR over 7 years

India's exports under HSN Code 85049010 have grown at a compound annual rate of 17.80% over 7 fiscal years, rising from ₹1,066.95 Crore in FY 2018-19 to ₹2,850.76 Crore in FY 2024-25.

### HSN Code 85049010 ranked #184 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85049010 ranks #184 out of 12657 HSN codes by total export value. Within Sub-Chapter 8504, it ranks #3 of 23. By trade surplus, it ranks #150 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85049010 exports

The strongest single-year export movement for HSN Code 85049010 was recorded in FY 2021-22, when exports surged by 41.69% over the prior year.

### India maintains a trade surplus of ₹2,347.63 Crore in HSN Code 85049010 goods

In FY 2024-25, India's exports of ₹2,850.76 Cr exceeded imports of ₹503.13 Cr, resulting in a trade surplus of ₹2,347.63 Crore — ranking #150 of 12657 by surplus magnitude.

### Import growth of -12.13% CAGR signals stable import dependency for Parts | Of Transformers

India's imports under HSN Code 85049010 have grown at -12.13% CAGR, reaching ₹503.13 Crore in FY 2024-25.

### HSN Code 85049010 contributes 10.70% of Sub-Chapter 8504 exports — ranked #3

Among the 23 HSN codes under Sub-Chapter 8504, HSN Code 85049010 ranks #3 by export value — accounting for 10.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.63% share (rank #9).

## 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 (this hsn code) | ₹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 |