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HSN Code 85322300: Single-Layer Ceramic Dielectric Fixed Capacitors

HSN Code 85322300 represents Single-Layer Ceramic Dielectric Fixed Capacitors under GST classification. This code helps businesses identify Single-Layer Ceramic Dielectric Fixed Capacitors correctly for billing, taxation, and trade. With HSN Code 85322300, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Single-Layer Ceramic Dielectric Fixed Capacitors.

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Description of Goods for HSN Code 85322300

HSN Code 85322300 relates to the following description.

Description of Goods

Other fixed capacitors : Ceramic dielectric, single layer

Chapter

85 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Sub Chapter

8532 - Electrical capacitors, fixed, variable or adjustable (pre-set)

CGST

9%

SGST

9%

IGST

18%

CESS

0%

Exempt (0%) as parts for hearing-aid manufacture; 5% as parts for renewable-energy devices or as ship or vessel parts; 18% otherwise. Source: Notification 10/2025-Central Tax (Rate), S. No. 170; Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437 and 472.

What does HSN Code 85322300 not include?

Single-Layer Ceramic Dielectric Fixed Capacitors does not include products with the following descriptions.

HSN Code 85321000

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)

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India’s Trade Performance — HSN Code 85322300 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹6 Cr

+5.06% vs FY 2024-25

0.0001% of India’s total exports

India’s Imports

FY 2025-26

₹131 Cr

+7.90% vs FY 2024-25

0.0019% of India’s total imports

Trade Balance

FY 2025-26

−₹125 Cr

Trade Deficit

Surplus rank #11032 of 12872 HSN codes

% of Sub-Chapter 8532

FY 2025-26

0.41%

Share of Sub-Chapter 8532’s total exports in FY 2025-26

Import side: 1.16% of Sub-Chapter 8532’s imports

Rank Within Sub-Chapter 8532

FY 2025-26

#8 of 10

Position by export value among HSN codes in Sub-Chapter 8532

Import-side rank: #8 of 10

At a glance

1.08%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#6600

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+130.75%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.41%

Contribution to Sub-Ch. 8532

Share of Sub-Chapter 8532 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85322300

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #5774

Balance

−89.28

Exports

5.39 ₹ Cr

0.0002% share

— YoY

0.54% of Sub-Ch. 8532

Imports

94.67 ₹ Cr

0.0026% share

— YoY

1.96% of Sub-Ch. 8532

FY 2019-20 Exp. Rank #5731

Balance

−93.46

Exports

5.51 ₹ Cr

0.0003% share

+2.23% YoY

0.63% of Sub-Ch. 8532

Imports

98.97 ₹ Cr

0.0030% share

+4.54% YoY

2.06% of Sub-Ch. 8532

FY 2020-21 Exp. Rank #6681

Balance

−64.43

Exports

2.65 ₹ Cr

0.0001% share

−51.91% YoY

0.29% of Sub-Ch. 8532

Imports

67.08 ₹ Cr

0.0023% share

−32.22% YoY

1.37% of Sub-Ch. 8532

FY 2021-22 Exp. Rank #6878

Balance

−77.18

Exports

3.09 ₹ Cr

0.0001% share

+16.60% YoY

0.26% of Sub-Ch. 8532

Imports

80.27 ₹ Cr

0.0018% share

+19.66% YoY

1.26% of Sub-Ch. 8532

FY 2022-23 Exp. Rank #6561

Balance

−97.60

Exports

4.52 ₹ Cr

0.0001% share

+46.28% YoY

0.35% of Sub-Ch. 8532

Imports

102.12 ₹ Cr

0.0018% share

+27.22% YoY

1.34% of Sub-Ch. 8532

FY 2023-24 Exp. Rank #5680

Balance

−123.84

Exports

10.43 ₹ Cr

0.0003% share

+130.75% YoY

0.73% of Sub-Ch. 8532

Imports

134.27 ₹ Cr

0.0024% share

+31.48% YoY

1.43% of Sub-Ch. 8532

FY 2024-25 Exp. Rank #6480

Balance

−115.95

Exports

5.53 ₹ Cr

0.0002% share

−46.98% YoY

0.46% of Sub-Ch. 8532

Imports

121.48 ₹ Cr

0.0020% share

−9.53% YoY

1.18% of Sub-Ch. 8532

FY 2025-26 Exp. Rank #6600

Balance

−125.27

Exports

5.81 ₹ Cr

0.0001% share

+5.06% YoY

0.41% of Sub-Ch. 8532

Imports

131.08 ₹ Cr

0.0019% share

+7.90% YoY

1.16% of Sub-Ch. 8532

CAGR · 8-Year

Exports

1.08% /yr

Imports

4.76% /yr

Consistently Deficit
Sub-Chapter 8532 total

reference, FY 2025-26

Export

₹1,403.78 Cr

Import

₹11,320.33 Cr

Trade Balance

−9,916.55

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 85322300 Export-Import Analysis

Consistent Export Growth: 1.08% CAGR Over 8 Years

India's exports under HSN Code 85322300 have grown at a compound annual rate of 1.08% over 8 fiscal years, rising from ₹5.39 Crore in FY 2018-19 to ₹5.81 Crore in FY 2025-26.

HSN Code 85322300 Ranked #6600 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85322300 ranks #6600 out of 12872 HSN codes by total export value. Within Sub-Chapter 8532, it ranks #8 of 10. By trade surplus, it ranks #11032 of 12872.

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 ₹125.27 Crore in HSN Code 85322300 Goods

In FY 2025-26, India's imports of ₹131.08 Cr exceeded exports of ₹5.81 Cr, resulting in a trade deficit of ₹125.27 Crore — ranking #11032 of 12872 by surplus magnitude.

Import Growth of 4.76% CAGR Signals Stable Import Dependency for Single-Layer Ceramic Dielectric Fixed Capacitors

India's imports under HSN Code 85322300 have grown at 4.76% CAGR, reaching ₹131.08 Crore in FY 2025-26.

HSN Code 85322300 Contributes 0.41% of Sub-Chapter 8532 Exports — Ranked #8

Among the 10 HSN codes under Sub-Chapter 8532, HSN Code 85322300 ranks #8 by export value — accounting for 0.41% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 1.16% share (rank #8).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85322300 and GST compliance.

What products are classified under HSN 85322300 ?

It includes Fixed Carbon Resistors

How much GST applies to Single-Layer Ceramic Dielectric Fixed Capacitors?

Under HSN 85322300, Single-Layer Ceramic Dielectric Fixed Capacitors attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Single-Layer Ceramic Dielectric Fixed 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 Single-Layer Ceramic Dielectric Fixed 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 Single-Layer Ceramic Dielectric Fixed 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 Single-Layer Ceramic Dielectric Fixed Capacitors is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Single-Layer Ceramic Dielectric Fixed Capacitors; Nil for exempt items if applicable).

Any common misclassification issue with Single-Layer Ceramic Dielectric Fixed Capacitors?

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

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.