--- title: "HSN Code for Parts of Electrical Machines and Apparatus | HSN 85079090 GST Rate" description: "Find HSN and GST Rates for 85079090 related to Parts of Electrical Machines and Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85079090/" --- # HSN Code 85079090: Parts of Electrical Machines and Apparatus - [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 8507: Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Parts : Other | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 85079090 ? It includes Other Appliances ### Do e‑way bill and e‑invoice apply for Parts of Electrical Machines and Apparatus? 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 Electrical Machines and Apparatus? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Parts of Electrical Machines and Apparatus? 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 Parts of Electrical Machines and Apparatus? Under HSN 85079090, Parts of Electrical Machines and Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Parts of Electrical Machines and Apparatus is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts of Electrical Machines and Apparatus; Nil for exempt items if applicable). ## India's trade performance: HSN Code 85079090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹183 Cr (+6.79% YoY) — 0.0050% of India's total exports - Imports: ₹2,684 Cr (−2.78% YoY) — 0.0442% of India's total imports - Trade balance: −₹2,502 Cr (Deficit); surplus rank #12460 of 12657 HSN codes - Share of Sub-Chapter 8507: 2.62% of its exports; import side 8.51% - Rank within Sub-Chapter 8507: #5 of 9 by export value; import-side #2 ### Key metrics - Export CAGR: 10.06% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1934 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +65.48% in FY 2021-22 - Contribution to Sub-Ch. 8507: 2.62% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85079090 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. 8507 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8507 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 102.69 | 0.0045% | — | 3.90% | 1,408.80 | 0.0393% | — | 11.77% | −1,306.11 | #1979 | | FY 2019-20 | 106.82 | 0.0049% | +4.02% | 3.71% | 1,733.91 | 0.0518% | +23.08% | 14.40% | −1,627.09 | #1937 | | FY 2020-21 | 86.77 | 0.0040% | −18.77% | 2.96% | 979.99 | 0.0336% | −43.48% | 8.69% | −893.22 | #2218 | | FY 2021-22 | 143.59 | 0.0046% | +65.48% | 3.04% | 1,655.29 | 0.0362% | +68.91% | 9.64% | −1,511.70 | #1991 | | FY 2022-23 | 197.75 | 0.0055% | +37.72% | 3.12% | 3,021.03 | 0.0525% | +82.51% | 10.63% | −2,823.28 | #1749 | | FY 2023-24 | 170.91 | 0.0047% | −13.57% | 2.53% | 2,761.13 | 0.0492% | −8.60% | 9.11% | −2,590.22 | #1954 | | FY 2024-25 | 182.52 | 0.0050% | +6.79% | 2.62% | 2,684.48 | 0.0442% | −2.78% | 8.51% | −2,501.96 | #1934 | - CAGR (7-year): exports 10.06%/yr, imports 11.34%/yr (consistently Deficit) ## Key trade insights: HSN Code 85079090 export-import analysis ### Consistent export growth: 10.06% CAGR over 7 years India's exports under HSN Code 85079090 have grown at a compound annual rate of 10.06% over 7 fiscal years, rising from ₹102.69 Crore in FY 2018-19 to ₹182.52 Crore in FY 2024-25. ### HSN Code 85079090 ranked #1934 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85079090 ranks #1934 out of 12657 HSN codes by total export value. Within Sub-Chapter 8507, it ranks #5 of 9. By trade surplus, it ranks #12460 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85079090 exports The strongest single-year export movement for HSN Code 85079090 was recorded in FY 2021-22, when exports surged by 65.48% over the prior year. ### India records a trade deficit of ₹2,501.96 Crore in HSN Code 85079090 goods In FY 2024-25, India's imports of ₹2,684.48 Cr exceeded exports of ₹182.52 Cr, resulting in a trade deficit of ₹2,501.96 Crore — ranking #12460 of 12657 by surplus magnitude. ### Import growth of 11.34% CAGR signals rising demand for Parts of Electrical Machines and Apparatus India's imports under HSN Code 85079090 have grown at 11.34% CAGR, reaching ₹2,684.48 Crore in FY 2024-25. ### HSN Code 85079090 contributes 2.62% of Sub-Chapter 8507 exports — ranked #5 Among the 9 HSN codes under Sub-Chapter 8507, HSN Code 85079090 ranks #5 by export value — accounting for 2.62% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.51% share (rank #2). ## Related HSN Codes in Sub-Chapter 8507 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85072000: Other Lead-Acid Accumulators](https://busy.in/hsn/hsn-85072000/) | ₹3,414 Cr | | #2 | [HSN Code 85071000: Lead-acid batteries: Piston engines](https://busy.in/hsn/hsn-85071000/) | ₹2,248 Cr | | #3 | [HSN Code 85076000: Lithium-Ion](https://busy.in/hsn/hsn-85076000/) | ₹645 Cr | | #4 | [HSN Code 85073000: Nickel-Cadmium](https://busy.in/hsn/hsn-85073000/) | ₹308 Cr | | #5 | HSN Code 85079090: Parts of Electrical Machines and Apparatus (this hsn code) | ₹183 Cr | | #6 | [HSN Code 85079010: Accumulator cases](https://busy.in/hsn/hsn-85079010/) | ₹94 Cr | | #7 | [HSN Code 85078000: Other Accumulators](https://busy.in/hsn/hsn-85078000/) | ₹67 Cr | | #8 | [HSN Code 85075000: Nickel-Metal Hydride](https://busy.in/hsn/hsn-85075000/) | ₹1 Cr | | — | [HSN Code 85074000: Nickel-Iron](https://busy.in/hsn/hsn-85074000/) | Nil |