--- title: "HSN Code for Other, Including Parts | HSN 85059000 GST Rate" description: "Find HSN and GST Rates for 85059000 related to Other, Including Parts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85059000/" --- # HSN Code 85059000: Other, Including Parts - [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 | | --- | --- | --- | --- | --- | | Other, including parts | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85059000 ? It includes Other primary cells and primary batteries: Other ### Can we claim ITC on inputs used to trade Other, Including Parts? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Other, Including Parts is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other, Including Parts; Nil for exempt items if applicable). ### Any common misclassification issue with Other, Including Parts? 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 Other, Including Parts? Under HSN 85059000, Other, Including Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other, Including Parts? 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. ### Do e‑way bill and e‑invoice apply for Other, Including Parts? 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. ## India's trade performance: HSN Code 85059000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹202 Cr (+16.25% YoY) — 0.0055% of India's total exports - Imports: ₹746 Cr (+12.94% YoY) — 0.0123% of India's total imports - Trade balance: −₹544 Cr (Deficit); surplus rank #11954 of 12657 HSN codes - Share of Sub-Chapter 8505: 43.71% of its exports; import side 22.18% - Rank within Sub-Chapter 8505: #1 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: 20.30% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1841 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +47.88% in FY 2021-22 - Contribution to Sub-Ch. 8505: 43.71% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85059000 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 | 66.55 | 0.0029% | — | 21.97% | 340.73 | 0.0095% | — | 27.48% | −274.18 | #2494 | | FY 2019-20 | 78.56 | 0.0036% | +18.05% | 29.50% | 292.15 | 0.0087% | −14.26% | 25.86% | −213.59 | #2291 | | FY 2020-21 | 81.14 | 0.0038% | +3.28% | 30.27% | 327.38 | 0.0112% | +12.06% | 25.05% | −246.24 | #2310 | | FY 2021-22 | 119.99 | 0.0038% | +47.88% | 28.43% | 516.22 | 0.0113% | +57.68% | 26.65% | −396.23 | #2184 | | FY 2022-23 | 139.95 | 0.0039% | +16.63% | 31.37% | 647.92 | 0.0113% | +25.51% | 22.95% | −507.97 | #2136 | | FY 2023-24 | 173.56 | 0.0048% | +24.02% | 41.09% | 660.31 | 0.0118% | +1.91% | 21.73% | −486.75 | #1940 | | FY 2024-25 | 201.76 | 0.0055% | +16.25% | 43.71% | 745.77 | 0.0123% | +12.94% | 22.18% | −544.01 | #1841 | - CAGR (7-year): exports 20.30%/yr, imports 13.95%/yr (consistently Deficit) ## Key trade insights: HSN Code 85059000 export-import analysis ### Consistent export growth: 20.30% CAGR over 7 years India's exports under HSN Code 85059000 have grown at a compound annual rate of 20.30% over 7 fiscal years, rising from ₹66.55 Crore in FY 2018-19 to ₹201.76 Crore in FY 2024-25. ### HSN Code 85059000 ranked #1841 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85059000 ranks #1841 out of 12657 HSN codes by total export value. Within Sub-Chapter 8505, it ranks #1 of 6. By trade surplus, it ranks #11954 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85059000 exports The strongest single-year export movement for HSN Code 85059000 was recorded in FY 2021-22, when exports surged by 47.88% over the prior year. ### India records a trade deficit of ₹544.01 Crore in HSN Code 85059000 goods In FY 2024-25, India's imports of ₹745.77 Cr exceeded exports of ₹201.76 Cr, resulting in a trade deficit of ₹544.01 Crore — ranking #11954 of 12657 by surplus magnitude. ### Import growth of 13.95% CAGR signals rising demand for Other, Including Parts India's imports under HSN Code 85059000 have grown at 13.95% CAGR, reaching ₹745.77 Crore in FY 2024-25. ### HSN Code 85059000 contributes 43.71% of Sub-Chapter 8505 exports — ranked #1 Among the 6 HSN codes under Sub-Chapter 8505, HSN Code 85059000 ranks #1 by export value — accounting for 43.71% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 22.18% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-85051190/) | ₹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/) | — |