---
title: "HSN Code for Electrical Equipment & Transformers, Converters, Inductors | HSN 85049090 GST Rate"
description: "Find HSN and GST Rates for 85049090 related to Electrical Equipment & Transformers, Converters, Inductors with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85049090/"
---

# HSN Code 85049090: Electrical Equipment & Transformers, Converters, Inductors

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85049090 ?

It includes Mercuric Oxide

### Can we claim ITC on inputs used to trade Electrical Equipment & Transformers, Converters, Inductors?

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 Electrical Equipment & Transformers, Converters, Inductors?

Under HSN 85049090, Electrical Equipment & Transformers, Converters, Inductors attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Electrical Equipment & Transformers, Converters, Inductors?

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 Electrical Equipment & Transformers, Converters, Inductors is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electrical Equipment & Transformers, Converters, Inductors; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Electrical Equipment & Transformers, Converters, Inductors?

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 85049090 (FY 2024-25)

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

- Exports: ₹1,624 Cr (+23.91% YoY) — 0.0441% of India's total exports
- Imports: ₹6,762 Cr (+39.11% YoY) — 0.1113% of India's total imports
- Trade balance: −₹5,138 Cr (Deficit); surplus rank #12560 of 12657 HSN codes
- Share of Sub-Chapter 8504: 6.10% of its exports; import side 21.87%
- Rank within Sub-Chapter 8504: #6 of 23 by export value; import-side #2

### Key metrics

- Export CAGR: 17.58% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #340 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +34.15% in FY 2020-21
- Contribution to Sub-Ch. 8504: 6.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85049090

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 | 614.41 | 0.0269% | — | 5.85% | 3,205.00 | 0.0894% | — | 21.19% | −2,590.59 | #535 |
| FY 2019-20 | 786.36 | 0.0357% | +27.99% | 5.71% | 3,266.13 | 0.0976% | +1.91% | 21.24% | −2,479.77 | #433 |
| FY 2020-21 | 1,054.94 | 0.0490% | +34.15% | 8.09% | 2,419.80 | 0.0830% | −25.91% | 15.52% | −1,364.86 | #340 |
| FY 2021-22 | 1,055.62 | 0.0336% | +0.06% | 6.31% | 2,804.19 | 0.0614% | +15.89% | 14.49% | −1,748.57 | #446 |
| FY 2022-23 | 1,229.80 | 0.0340% | +16.50% | 5.56% | 3,967.34 | 0.0690% | +41.48% | 17.46% | −2,737.54 | #407 |
| FY 2023-24 | 1,310.26 | 0.0362% | +6.54% | 5.47% | 4,861.01 | 0.0866% | +22.53% | 18.30% | −3,550.75 | #395 |
| FY 2024-25 | 1,623.57 | 0.0441% | +23.91% | 6.10% | 6,761.92 | 0.1113% | +39.11% | 21.87% | −5,138.35 | #340 |

- CAGR (7-year): exports 17.58%/yr, imports 13.25%/yr (consistently Deficit)

## Key trade insights: HSN Code 85049090 export-import analysis

### Consistent export growth: 17.58% CAGR over 7 years

India's exports under HSN Code 85049090 have grown at a compound annual rate of 17.58% over 7 fiscal years, rising from ₹614.41 Crore in FY 2018-19 to ₹1,623.57 Crore in FY 2024-25.

### HSN Code 85049090 ranked #340 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85049090 ranks #340 out of 12657 HSN codes by total export value. Within Sub-Chapter 8504, it ranks #6 of 23. By trade surplus, it ranks #12560 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 85049090 exports

The strongest single-year export movement for HSN Code 85049090 was recorded in FY 2020-21, when exports surged by 34.15% over the prior year.

### India records a trade deficit of ₹5,138.35 Crore in HSN Code 85049090 goods

In FY 2024-25, India's imports of ₹6,761.92 Cr exceeded exports of ₹1,623.57 Cr, resulting in a trade deficit of ₹5,138.35 Crore — ranking #12560 of 12657 by surplus magnitude.

### Import growth of 13.25% CAGR signals rising demand for Electrical Equipment & Transformers, Converters, Inductors

India's imports under HSN Code 85049090 have grown at 13.25% CAGR, reaching ₹6,761.92 Crore in FY 2024-25.

### HSN Code 85049090 contributes 6.10% of Sub-Chapter 8504 exports — ranked #6

Among the 23 HSN codes under Sub-Chapter 8504, HSN Code 85049090 ranks #6 by export value — accounting for 6.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 21.87% share (rank #2).

## 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 (this hsn code) | ₹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 |