--- title: "HSN Code for Parts for Electrical Machines | HSN 85099000 GST Rate" description: "Find HSN and GST Rates for 85099000 related to Parts for Electrical Machines with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85099000/" --- # HSN Code 85099000: Parts for Electrical Machines - [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 8509: Electro-mechanical Appliances](https://busy.in/hsn/sub-chapter-8509/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Parts | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85099000 ? It includes Ignition magnetos, magnetic flywheels ### How much GST applies to Parts for Electrical Machines? Under HSN 85099000, Parts for Electrical Machines attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Parts for Electrical Machines? 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 for Electrical Machines is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts for Electrical Machines; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Parts for Electrical Machines? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Parts for Electrical Machines? 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 85099000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹143 Cr (−7.30% YoY) — 0.0039% of India's total exports - Imports: ₹82 Cr (+70.91% YoY) — 0.0014% of India's total imports - Trade balance: ₹60 Cr (Surplus); surplus rank #2017 of 12657 HSN codes - Share of Sub-Chapter 8509: 24.65% of its exports; import side 14.44% - Rank within Sub-Chapter 8509: #2 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: 0.97% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2223 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +58.90% in FY 2020-21 - Contribution to Sub-Ch. 8509: 24.65% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85099000 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. 8509 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8509 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 134.67 | 0.0059% | — | 31.29% | 17.16 | 0.0005% | — | 6.46% | +117.51 | #1693 | | FY 2019-20 | 88.64 | 0.0040% | −34.18% | 22.56% | 30.63 | 0.0009% | +78.50% | 16.59% | +58.01 | #2150 | | FY 2020-21 | 140.85 | 0.0065% | +58.90% | 29.28% | 64.73 | 0.0022% | +111.33% | 23.92% | +76.12 | #1723 | | FY 2021-22 | 211.77 | 0.0067% | +50.35% | 30.51% | 71.25 | 0.0016% | +10.07% | 19.14% | +140.52 | #1596 | | FY 2022-23 | 154.59 | 0.0043% | −27.00% | 28.91% | 38.74 | 0.0007% | −45.63% | 12.23% | +115.85 | #2017 | | FY 2023-24 | 153.92 | 0.0043% | −0.43% | 27.58% | 48.13 | 0.0009% | +24.24% | 13.12% | +105.79 | #2076 | | FY 2024-25 | 142.69 | 0.0039% | −7.30% | 24.65% | 82.26 | 0.0014% | +70.91% | 14.44% | +60.43 | #2223 | - CAGR (7-year): exports 0.97%/yr, imports 29.85%/yr (consistently Surplus) ## Key trade insights: HSN Code 85099000 export-import analysis ### Consistent export growth: 0.97% CAGR over 7 years India's exports under HSN Code 85099000 have grown at a compound annual rate of 0.97% over 7 fiscal years, rising from ₹134.67 Crore in FY 2018-19 to ₹142.69 Crore in FY 2024-25. ### HSN Code 85099000 ranked #2223 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85099000 ranks #2223 out of 12657 HSN codes by total export value. Within Sub-Chapter 8509, it ranks #2 of 7. By trade surplus, it ranks #2017 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 85099000 exports The strongest single-year export movement for HSN Code 85099000 was recorded in FY 2020-21, when exports surged by 58.90% over the prior year. ### India maintains a trade surplus of ₹60.43 Crore in HSN Code 85099000 goods In FY 2024-25, India's exports of ₹142.69 Cr exceeded imports of ₹82.26 Cr, resulting in a trade surplus of ₹60.43 Crore — ranking #2017 of 12657 by surplus magnitude. ### Import growth of 29.85% CAGR signals rising demand for Parts for Electrical Machines India's imports under HSN Code 85099000 have grown at 29.85% CAGR, reaching ₹82.26 Crore in FY 2024-25. ### HSN Code 85099000 contributes 24.65% of Sub-Chapter 8509 exports — ranked #2 Among the 7 HSN codes under Sub-Chapter 8509, HSN Code 85099000 ranks #2 by export value — accounting for 24.65% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.44% share (rank #3). ## Related HSN Codes in Sub-Chapter 8509 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85094010: Food grinders and mixers](https://busy.in/hsn/hsn-85094010/) | ₹350 Cr | | #2 | HSN Code 85099000: Parts for Electrical Machines (this hsn code) | ₹143 Cr | | #3 | [HSN Code 85094090: Food grinders and mixers](https://busy.in/hsn/hsn-85094090/) | ₹74 Cr | | #4 | [HSN Code 85098000: Other Appliances](https://busy.in/hsn/hsn-85098000/) | ₹13 Cr | | — | [HSN Code 85091000: Floor Polishers (Domestic, Electric Motor)](https://busy.in/hsn/hsn-85091000/) | — | | — | [HSN Code 85092000: Kitchen Waste Disposers (Domestic, Electric Motor)](https://busy.in/hsn/hsn-85092000/) | — | | — | [HSN Code 85093000: Resistance Heated Industrial/Lab Furnaces/Ovens](https://busy.in/hsn/hsn-85093000/) | — |