---
title: "HSN Code for Ceramic dielectric capacitors | HSN 85322300 GST Rate"
description: "Find HSN and GST Rates for 85322300 related to Ceramic dielectric capacitors with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85322300/"
---

# HSN Code 85322300: Ceramic dielectric capacitors

- [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 |
| --- | --- | --- | --- | --- |
| Other fixed capacitors : Ceramic dielectric, single layer | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85322300 ?

It includes Fixed Carbon Resistors

### How much GST applies to Ceramic dielectric capacitors?

Under HSN 85322300, Ceramic dielectric capacitors attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Ceramic dielectric capacitors?

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 Ceramic dielectric capacitors?

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.

### Does packaging or labelling change the GST for Ceramic dielectric capacitors?

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 Ceramic dielectric capacitors is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Ceramic dielectric capacitors; Nil for exempt items if applicable).

### Any common misclassification issue with Ceramic dielectric capacitors?

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

## India's trade performance: HSN Code 85322300 (FY 2024-25)

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

- Exports: ₹6 Cr (−46.98% YoY) — 0.0002% of India's total exports
- Imports: ₹121 Cr (−9.53% YoY) — 0.0020% of India's total imports
- Trade balance: −₹116 Cr (Deficit); surplus rank #10907 of 12657 HSN codes
- Share of Sub-Chapter 8532: 0.46% of its exports; import side 1.18%
- Rank within Sub-Chapter 8532: #9 of 10 by export value; import-side #8

### Key metrics

- Export CAGR: 0.43% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6480 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +130.75% in FY 2023-24
- Contribution to Sub-Ch. 8532: 0.46% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85322300

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 | 5.39 | 0.0002% | — | 0.54% | 94.67 | 0.0026% | — | 1.96% | −89.28 | #5774 |
| FY 2019-20 | 5.51 | 0.0003% | +2.23% | 0.63% | 98.97 | 0.0030% | +4.54% | 2.06% | −93.46 | #5731 |
| FY 2020-21 | 2.65 | 0.0001% | −51.91% | 0.29% | 67.08 | 0.0023% | −32.22% | 1.37% | −64.43 | #6681 |
| FY 2021-22 | 3.09 | 0.0001% | +16.60% | 0.26% | 80.27 | 0.0018% | +19.66% | 1.26% | −77.18 | #6878 |
| FY 2022-23 | 4.52 | 0.0001% | +46.28% | 0.35% | 102.12 | 0.0018% | +27.22% | 1.34% | −97.60 | #6561 |
| FY 2023-24 | 10.43 | 0.0003% | +130.75% | 0.73% | 134.27 | 0.0024% | +31.48% | 1.43% | −123.84 | #5680 |
| FY 2024-25 | 5.53 | 0.0002% | −46.98% | 0.46% | 121.48 | 0.0020% | −9.53% | 1.18% | −115.95 | #6480 |

- CAGR (7-year): exports 0.43%/yr, imports 4.24%/yr (consistently Deficit)

## Key trade insights: HSN Code 85322300 export-import analysis

### Consistent export growth: 0.43% CAGR over 7 years

India's exports under HSN Code 85322300 have grown at a compound annual rate of 0.43% over 7 fiscal years, rising from ₹5.39 Crore in FY 2018-19 to ₹5.53 Crore in FY 2024-25.

### HSN Code 85322300 ranked #6480 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85322300 ranks #6480 out of 12657 HSN codes by total export value. Within Sub-Chapter 8532, it ranks #9 of 10. By trade surplus, it ranks #10907 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 85322300 exports

The strongest single-year export movement for HSN Code 85322300 was recorded in FY 2023-24, when exports surged by 130.75% over the prior year.

### India records a trade deficit of ₹115.95 Crore in HSN Code 85322300 goods

In FY 2024-25, India's imports of ₹121.48 Cr exceeded exports of ₹5.53 Cr, resulting in a trade deficit of ₹115.95 Crore — ranking #10907 of 12657 by surplus magnitude.

### Import growth of 4.24% CAGR signals stable import dependency for Ceramic dielectric capacitors

India's imports under HSN Code 85322300 have grown at 4.24% CAGR, reaching ₹121.48 Crore in FY 2024-25.

### HSN Code 85322300 contributes 0.46% of Sub-Chapter 8532 exports — ranked #9

Among the 10 HSN codes under Sub-Chapter 8532, HSN Code 85322300 ranks #9 by export value — accounting for 0.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.18% share (rank #8).

## 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)](https://busy.in/hsn/hsn-85321000/) | ₹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 (this hsn code) | ₹6 Cr |
| #10 | [HSN Code 85322910: Fixed capacitors: Dielectric mica](https://busy.in/hsn/hsn-85322910/) | ₹2 Cr |