---
title: "HSN Code for Dielectric paper or plastics capacitors | HSN 85322500 GST Rate"
description: "Find HSN and GST Rates for 85322500 related to Dielectric paper or plastics capacitors with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85322500/"
---

# HSN Code 85322500: Dielectric paper or plastics 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 : Dielectric of paper or plastics | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85322500 ?

It includes Other Bare Wire Fixed Resistors (≤20W)

### Do e‑way bill and e‑invoice apply for Dielectric paper or plastics 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.

### Any common misclassification issue with Dielectric paper or plastics capacitors?

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

### Can we claim ITC on inputs used to trade Dielectric paper or plastics capacitors?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Dielectric paper or plastics 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 much GST applies to Dielectric paper or plastics capacitors?

Under HSN 85322500, Dielectric paper or plastics capacitors attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 85322500 (FY 2024-25)

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

- Exports: ₹471 Cr (−29.70% YoY) — 0.0128% of India's total exports
- Imports: ₹276 Cr (+52.32% YoY) — 0.0045% of India's total imports
- Trade balance: ₹195 Cr (Surplus); surplus rank #1166 of 12657 HSN codes
- Share of Sub-Chapter 8532: 39.01% of its exports; import side 2.69%
- Rank within Sub-Chapter 8532: #2 of 10 by export value; import-side #5

### Key metrics

- Export CAGR: -0.32% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1061 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +32.27% in FY 2021-22
- Contribution to Sub-Ch. 8532: 39.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85322500

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 | 480.21 | 0.0210% | — | 47.84% | 189.32 | 0.0053% | — | 3.92% | +290.89 | #675 |
| FY 2019-20 | 377.64 | 0.0172% | −21.36% | 43.13% | 81.09 | 0.0024% | −57.17% | 1.69% | +296.55 | #815 |
| FY 2020-21 | 470.67 | 0.0219% | +24.63% | 51.35% | 101.35 | 0.0035% | +24.98% | 2.07% | +369.32 | #719 |
| FY 2021-22 | 622.54 | 0.0198% | +32.27% | 52.56% | 148.63 | 0.0033% | +46.65% | 2.32% | +473.91 | #708 |
| FY 2022-23 | 745.23 | 0.0206% | +19.71% | 57.65% | 184.41 | 0.0032% | +24.07% | 2.42% | +560.82 | #652 |
| FY 2023-24 | 670.11 | 0.0185% | −10.08% | 46.80% | 181.27 | 0.0032% | −1.70% | 1.93% | +488.84 | #734 |
| FY 2024-25 | 471.10 | 0.0128% | −29.70% | 39.01% | 276.11 | 0.0045% | +52.32% | 2.69% | +194.99 | #1061 |

- CAGR (7-year): exports -0.32%/yr, imports 6.49%/yr (consistently Surplus)

## Key trade insights: HSN Code 85322500 export-import analysis

### Export decline: -0.32% CAGR over 7 years

India's exports under HSN Code 85322500 have declined at a compound annual rate of -0.32% over 7 fiscal years, falling from ₹480.21 Crore in FY 2018-19 to ₹471.10 Crore in FY 2024-25.

### HSN Code 85322500 ranked #1061 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85322500 ranks #1061 out of 12657 HSN codes by total export value. Within Sub-Chapter 8532, it ranks #2 of 10. By trade surplus, it ranks #1166 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85322500 exports

The strongest single-year export movement for HSN Code 85322500 was recorded in FY 2021-22, when exports surged by 32.27% over the prior year.

### India maintains a trade surplus of ₹194.99 Crore in HSN Code 85322500 goods

In FY 2024-25, India's exports of ₹471.10 Cr exceeded imports of ₹276.11 Cr, resulting in a trade surplus of ₹194.99 Crore — ranking #1166 of 12657 by surplus magnitude.

### Import growth of 6.49% CAGR signals stable import dependency for Dielectric paper or plastics capacitors

India's imports under HSN Code 85322500 have grown at 6.49% CAGR, reaching ₹276.11 Crore in FY 2024-25.

### HSN Code 85322500 contributes 39.01% of Sub-Chapter 8532 exports — ranked #2

Among the 10 HSN codes under Sub-Chapter 8532, HSN Code 85322500 ranks #2 by export value — accounting for 39.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.69% share (rank #5).

## 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 (this hsn code) | ₹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 |