---
title: "HSN Code for Power Capacitor (>=0.5 kvar) | HSN 85321000 GST Rate"
description: "Find HSN and GST Rates for 85321000 related to Power Capacitor (>=0.5 kvar) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85321000/"
---

# HSN Code 85321000: Power Capacitor (>=0.5 kvar)

- [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 8532: Electrical Capacitors](https://busy.in/hsn/sub-chapter-8532/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Fixed capacitors designed for use in 50 or 60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85321000 ?

It includes Other fixed capacitors : Other : Other

### Any common misclassification issue with Power Capacitor (>=0.5 kvar)?

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

### How should mixed supplies be billed when Power Capacitor (>=0.5 kvar) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Power Capacitor (>=0.5 kvar); Nil for exempt items if applicable).

### How much GST applies to Power Capacitor (>=0.5 kvar)?

Under HSN 85321000, Power Capacitor (>=0.5 kvar) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Power Capacitor (>=0.5 kvar)?

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.

### Can we claim ITC on inputs used to trade Power Capacitor (>=0.5 kvar)?

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 85321000 (FY 2024-25)

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

- Exports: ₹493 Cr (+14.25% YoY) — 0.0134% of India's total exports
- Imports: ₹303 Cr (−45.50% YoY) — 0.0050% of India's total imports
- Trade balance: ₹190 Cr (Surplus); surplus rank #1182 of 12657 HSN codes
- Share of Sub-Chapter 8532: 40.82% of its exports; import side 2.96%
- Rank within Sub-Chapter 8532: #1 of 10 by export value; import-side #4

### Key metrics

- Export CAGR: 10.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1023 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +28.80% in FY 2020-21
- Contribution to Sub-Ch. 8532: 40.82% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85321000

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. 8532 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8532 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 270.65 | 0.0118% | — | 26.96% | 258.36 | 0.0072% | — | 5.35% | +12.29 | #1057 |
| FY 2019-20 | 226.62 | 0.0103% | −16.27% | 25.88% | 151.71 | 0.0045% | −41.28% | 3.17% | +74.91 | #1217 |
| FY 2020-21 | 291.89 | 0.0136% | +28.80% | 31.85% | 193.66 | 0.0066% | +27.65% | 3.96% | +98.23 | #1051 |
| FY 2021-22 | 364.37 | 0.0116% | +24.83% | 30.76% | 258.82 | 0.0057% | +33.65% | 4.05% | +105.55 | #1113 |
| FY 2022-23 | 339.71 | 0.0094% | −6.77% | 26.28% | 681.61 | 0.0119% | +163.35% | 8.94% | −341.90 | #1225 |
| FY 2023-24 | 431.50 | 0.0119% | +27.02% | 30.13% | 556.64 | 0.0099% | −18.33% | 5.92% | −125.14 | #1084 |
| FY 2024-25 | 493.00 | 0.0134% | +14.25% | 40.82% | 303.36 | 0.0050% | −45.50% | 2.96% | +189.64 | #1023 |

- CAGR (7-year): exports 10.51%/yr, imports 2.71%/yr (consistently Surplus)

## Key trade insights: HSN Code 85321000 export-import analysis

### Consistent export growth: 10.51% CAGR over 7 years

India's exports under HSN Code 85321000 have grown at a compound annual rate of 10.51% over 7 fiscal years, rising from ₹270.65 Crore in FY 2018-19 to ₹493.00 Crore in FY 2024-25.

### HSN Code 85321000 ranked #1023 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85321000 ranks #1023 out of 12657 HSN codes by total export value. Within Sub-Chapter 8532, it ranks #1 of 10. By trade surplus, it ranks #1182 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 85321000 exports

The strongest single-year export movement for HSN Code 85321000 was recorded in FY 2020-21, when exports surged by 28.80% over the prior year.

### India maintains a trade surplus of ₹189.64 Crore in HSN Code 85321000 goods

In FY 2024-25, India's exports of ₹493.00 Cr exceeded imports of ₹303.36 Cr, resulting in a trade surplus of ₹189.64 Crore — ranking #1182 of 12657 by surplus magnitude.

### Import growth of 2.71% CAGR signals stable import dependency for Power Capacitor (>=0.5 kvar)

India's imports under HSN Code 85321000 have grown at 2.71% CAGR, reaching ₹303.36 Crore in FY 2024-25.

### HSN Code 85321000 contributes 40.82% of Sub-Chapter 8532 exports — ranked #1

Among the 10 HSN codes under Sub-Chapter 8532, HSN Code 85321000 ranks #1 by export value — accounting for 40.82% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.96% share (rank #4).

## Related HSN Codes in Sub-Chapter 8532

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 85321000: Power Capacitor (>=0.5 kvar) (this hsn code) | ₹493 Cr |
| #2 | [HSN Code 85322500: Dielectric paper or plastics capacitors](https://busy.in/hsn/hsn-85322500/) | ₹471 Cr |
| #3 | [HSN Code 85322990: Other fixed capacitors : Other : Other](https://busy.in/hsn/hsn-85322990/) | ₹116 Cr |
| #4 | [HSN Code 85329000: Parts of Electrical Control Panels](https://busy.in/hsn/hsn-85329000/) | ₹60 Cr |
| #5 | [HSN Code 85322200: Other fixed capacitors : Aluminium electrolytic](https://busy.in/hsn/hsn-85322200/) | ₹22 Cr |
| #6 | [HSN Code 85322400: Ceramic dielectric, multilayer capacitors](https://busy.in/hsn/hsn-85322400/) | ₹20 Cr |
| #7 | [HSN Code 85323000: Variable Capacitors\| Adjustable](https://busy.in/hsn/hsn-85323000/) | ₹11 Cr |
| #8 | [HSN Code 85322100: Other fixed capacitors : Tantalum](https://busy.in/hsn/hsn-85322100/) | ₹7 Cr |
| #9 | [HSN Code 85322300: Ceramic dielectric capacitors](https://busy.in/hsn/hsn-85322300/) | ₹6 Cr |
| #10 | [HSN Code 85322910: Fixed capacitors: Dielectric mica](https://busy.in/hsn/hsn-85322910/) | ₹2 Cr |