--- title: "HSN Code for Windscreen wipers, defrosters and demisters | HSN 85124000 GST Rate" description: "Find HSN and GST Rates for 85124000 related to Windscreen wipers, defrosters and demisters with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85124000/" --- # HSN Code 85124000: Windscreen wipers, defrosters and demisters - [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 8512: Lighting & Signaling Equipment](https://busy.in/hsn/sub-chapter-8512/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Windscreen wipers, defrosters and demisters | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85124000 ? It includes Portable Electric Lamps & Parts ### How should mixed supplies be billed when Windscreen wipers, defrosters and demisters is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Windscreen wipers, defrosters and demisters; Nil for exempt items if applicable). ### How much GST applies to Windscreen wipers, defrosters and demisters? Under HSN 85124000, Windscreen wipers, defrosters and demisters attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Windscreen wipers, defrosters and demisters? 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 Windscreen wipers, defrosters and demisters? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Windscreen wipers, defrosters and demisters? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Windscreen wipers, defrosters and demisters? 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 85124000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹77 Cr (+44.12% YoY) — 0.0021% of India's total exports - Imports: ₹98 Cr (−17.51% YoY) — 0.0016% of India's total imports - Trade balance: −₹20 Cr (Deficit); surplus rank #9572 of 12657 HSN codes - Share of Sub-Chapter 8512: 3.34% of its exports; import side 2.30% - Rank within Sub-Chapter 8512: #5 of 8 by export value; import-side #5 ### Key metrics - Export CAGR: 4.04% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3017 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +80.99% in FY 2021-22 - Contribution to Sub-Ch. 8512: 3.34% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85124000 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. 8512 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8512 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 60.77 | 0.0027% | — | 4.65% | 94.71 | 0.0026% | — | 3.78% | −33.94 | #2601 | | FY 2019-20 | 31.68 | 0.0014% | −47.87% | 2.64% | 65.54 | 0.0020% | −30.80% | 2.54% | −33.86 | #3529 | | FY 2020-21 | 24.35 | 0.0011% | −23.14% | 2.21% | 57.80 | 0.0020% | −11.81% | 2.05% | −33.45 | #3933 | | FY 2021-22 | 44.07 | 0.0014% | +80.99% | 2.42% | 96.66 | 0.0021% | +67.23% | 2.72% | −52.59 | #3531 | | FY 2022-23 | 54.35 | 0.0015% | +23.33% | 3.04% | 131.24 | 0.0023% | +35.77% | 3.35% | −76.89 | #3361 | | FY 2023-24 | 53.47 | 0.0015% | −1.62% | 3.01% | 118.25 | 0.0021% | −9.90% | 2.84% | −64.78 | #3435 | | FY 2024-25 | 77.06 | 0.0021% | +44.12% | 3.34% | 97.54 | 0.0016% | −17.51% | 2.30% | −20.48 | #3017 | - CAGR (7-year): exports 4.04%/yr, imports 0.49%/yr (consistently Deficit) ## Key trade insights: HSN Code 85124000 export-import analysis ### Consistent export growth: 4.04% CAGR over 7 years India's exports under HSN Code 85124000 have grown at a compound annual rate of 4.04% over 7 fiscal years, rising from ₹60.77 Crore in FY 2018-19 to ₹77.06 Crore in FY 2024-25. ### HSN Code 85124000 ranked #3017 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85124000 ranks #3017 out of 12657 HSN codes by total export value. Within Sub-Chapter 8512, it ranks #5 of 8. By trade surplus, it ranks #9572 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85124000 exports The strongest single-year export movement for HSN Code 85124000 was recorded in FY 2021-22, when exports surged by 80.99% over the prior year. ### India records a trade deficit of ₹20.48 Crore in HSN Code 85124000 goods In FY 2024-25, India's imports of ₹97.54 Cr exceeded exports of ₹77.06 Cr, resulting in a trade deficit of ₹20.48 Crore — ranking #9572 of 12657 by surplus magnitude. ### Import growth of 0.49% CAGR signals stable import dependency for Windscreen wipers, defrosters and demisters India's imports under HSN Code 85124000 have grown at 0.49% CAGR, reaching ₹97.54 Crore in FY 2024-25. ### HSN Code 85124000 contributes 3.34% of Sub-Chapter 8512 exports — ranked #5 Among the 8 HSN codes under Sub-Chapter 8512, HSN Code 85124000 ranks #5 by export value — accounting for 3.34% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.30% share (rank #5). ## Related HSN Codes in Sub-Chapter 8512 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85122010: Lighting Regulators](https://busy.in/hsn/hsn-85122010/) | ₹1,015 Cr | | #2 | [HSN Code 85122020: Other Automobile Lighting](https://busy.in/hsn/hsn-85122020/) | ₹683 Cr | | #3 | [HSN Code 85129000: Electrical Lighting & Signalling Equipment Parts](https://busy.in/hsn/hsn-85129000/) | ₹297 Cr | | #4 | [HSN Code 85123010: Sound Signalling Equipment\| Horns](https://busy.in/hsn/hsn-85123010/) | ₹156 Cr | | #5 | HSN Code 85124000: Windscreen wipers, defrosters and demisters (this hsn code) | ₹77 Cr | | #6 | [HSN Code 85122090: Lighting or visual signalling equipment: Other](https://busy.in/hsn/hsn-85122090/) | ₹41 Cr | | #7 | [HSN Code 85123090: Sound Signalling Equipment\| Other](https://busy.in/hsn/hsn-85123090/) | ₹37 Cr | | #8 | [HSN Code 85121000: Bicycle lighting equipment](https://busy.in/hsn/hsn-85121000/) | ₹1 Cr |