---
title: "HSN Code for AC Generators | HSN 85051190 GST Rate"
description: "Find HSN and GST Rates for 85051190 related to AC Generators with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85051190/"
---

# HSN Code 85051190: AC Generators

- [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 8505: Electro, Permanent Magnets, Clutches](https://busy.in/hsn/sub-chapter-8505/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Permanent magnets and articles intended to become permanent magnets after magneti-sation: Of metal : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85051190 ?

It includes Lithium

### Any common misclassification issue with AC Generators?

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

### How much GST applies to AC Generators?

Under HSN 85051190, AC Generators attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for AC Generators?

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 AC Generators is sold with other items?

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

### Does packaging or labelling change the GST for AC Generators?

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 AC Generators?

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 85051190 (FY 2024-25)

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

- Exports: ₹41 Cr (+24.55% YoY) — 0.0011% of India's total exports
- Imports: ₹1,152 Cr (+11.52% YoY) — 0.0190% of India's total imports
- Trade balance: −₹1,111 Cr (Deficit); surplus rank #12243 of 12657 HSN codes
- Share of Sub-Chapter 8505: 8.93% of its exports; import side 34.26%
- Rank within Sub-Chapter 8505: #4 of 6 by export value; import-side #1

### Key metrics

- Export CAGR: -2.62% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3884 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +74.74% in FY 2021-22
- Contribution to Sub-Ch. 8505: 8.93% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85051190

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. 8505 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8505 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 48.37 | 0.0021% | — | 15.97% | 297.81 | 0.0083% | — | 24.02% | −249.44 | #2903 |
| FY 2019-20 | 36.13 | 0.0016% | −25.30% | 13.56% | 289.26 | 0.0086% | −2.87% | 25.60% | −253.13 | #3341 |
| FY 2020-21 | 23.79 | 0.0011% | −34.15% | 8.87% | 366.04 | 0.0126% | +26.54% | 28.01% | −342.25 | #3959 |
| FY 2021-22 | 41.57 | 0.0013% | +74.74% | 9.85% | 508.52 | 0.0111% | +38.92% | 26.25% | −466.95 | #3621 |
| FY 2022-23 | 34.46 | 0.0010% | −17.10% | 7.72% | 1,005.33 | 0.0175% | +97.70% | 35.60% | −970.87 | #3966 |
| FY 2023-24 | 33.11 | 0.0009% | −3.92% | 7.84% | 1,032.94 | 0.0184% | +2.75% | 33.99% | −999.83 | #4103 |
| FY 2024-25 | 41.24 | 0.0011% | +24.55% | 8.93% | 1,151.92 | 0.0190% | +11.52% | 34.26% | −1,110.68 | #3884 |

- CAGR (7-year): exports -2.62%/yr, imports 25.29%/yr (consistently Deficit)

## Key trade insights: HSN Code 85051190 export-import analysis

### Export decline: -2.62% CAGR over 7 years

India's exports under HSN Code 85051190 have declined at a compound annual rate of -2.62% over 7 fiscal years, falling from ₹48.37 Crore in FY 2018-19 to ₹41.24 Crore in FY 2024-25.

### HSN Code 85051190 ranked #3884 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85051190 ranks #3884 out of 12657 HSN codes by total export value. Within Sub-Chapter 8505, it ranks #4 of 6. By trade surplus, it ranks #12243 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85051190 exports

The strongest single-year export movement for HSN Code 85051190 was recorded in FY 2021-22, when exports surged by 74.74% over the prior year.

### India records a trade deficit of ₹1,110.68 Crore in HSN Code 85051190 goods

In FY 2024-25, India's imports of ₹1,151.92 Cr exceeded exports of ₹41.24 Cr, resulting in a trade deficit of ₹1,110.68 Crore — ranking #12243 of 12657 by surplus magnitude.

### Import growth of 25.29% CAGR signals rising demand for AC Generators

India's imports under HSN Code 85051190 have grown at 25.29% CAGR, reaching ₹1,151.92 Crore in FY 2024-25.

### HSN Code 85051190 contributes 8.93% of Sub-Chapter 8505 exports — ranked #4

Among the 6 HSN codes under Sub-Chapter 8505, HSN Code 85051190 ranks #4 by export value — accounting for 8.93% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 34.26% share (rank #1).

## Related HSN Codes in Sub-Chapter 8505

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85059000: Other, Including Parts](https://busy.in/hsn/hsn-85059000/) | ₹202 Cr |
| #2 | [HSN Code 85051110: Ferrite Cores](https://busy.in/hsn/hsn-85051110/) | ₹122 Cr |
| #3 | [HSN Code 85052000: Electro-magnetic couplings, clutches, and brakes](https://busy.in/hsn/hsn-85052000/) | ₹64 Cr |
| #4 | HSN Code 85051190: AC Generators (this hsn code) | ₹41 Cr |
| #5 | [HSN Code 85051900: Other Permanent Magnets](https://busy.in/hsn/hsn-85051900/) | ₹33 Cr |
| — | [HSN Code 85053000: Vacuum Cleaners (Domestic, Electric Motor)](https://busy.in/hsn/hsn-85053000/) | — |