---
title: "HSN Code for Variable Capacitors| Adjustable | HSN 85323000 GST Rate"
description: "Find HSN and GST Rates for 85323000 related to Variable Capacitors| Adjustable with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85323000/"
---

# HSN Code 85323000: Variable Capacitors| Adjustable

- [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 |
| --- | --- | --- | --- | --- |
| Variable or adjustable (pre-set) capacitors | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85323000 ?

It includes Parts of Electrical Connectors (Metal Shell)

### Any common misclassification issue with Variable Capacitors/ Adjustable?

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 Variable Capacitors/ Adjustable?

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 Variable Capacitors/ Adjustable?

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 Variable Capacitors/ Adjustable?

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 Variable Capacitors/ Adjustable?

Under HSN 85323000, Variable Capacitors/ Adjustable attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 85323000 (FY 2024-25)

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

- Exports: ₹11 Cr (+90.62% YoY) — 0.0003% of India's total exports
- Imports: ₹87 Cr (−2.86% YoY) — 0.0014% of India's total imports
- Trade balance: −₹76 Cr (Deficit); surplus rank #10575 of 12657 HSN codes
- Share of Sub-Chapter 8532: 0.94% of its exports; import side 0.85%
- Rank within Sub-Chapter 8532: #7 of 10 by export value; import-side #9

### Key metrics

- Export CAGR: -11.99% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5649 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +90.62% in FY 2024-25
- Contribution to Sub-Ch. 8532: 0.94% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85323000

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 | 24.48 | 0.0011% | — | 2.44% | 36.93 | 0.0010% | — | 0.76% | −12.45 | #3840 |
| FY 2019-20 | 6.22 | 0.0003% | −74.59% | 0.71% | 77.21 | 0.0023% | +109.07% | 1.61% | −70.99 | #5586 |
| FY 2020-21 | 6.92 | 0.0003% | +11.25% | 0.76% | 69.22 | 0.0024% | −10.35% | 1.41% | −62.30 | #5537 |
| FY 2021-22 | 4.56 | 0.0001% | −34.10% | 0.39% | 67.74 | 0.0015% | −2.14% | 1.06% | −63.18 | #6465 |
| FY 2022-23 | 6.61 | 0.0002% | +44.96% | 0.51% | 75.97 | 0.0013% | +12.15% | 1.00% | −69.36 | #6150 |
| FY 2023-24 | 5.97 | 0.0002% | −9.68% | 0.42% | 89.94 | 0.0016% | +18.39% | 0.96% | −83.97 | #6365 |
| FY 2024-25 | 11.38 | 0.0003% | +90.62% | 0.94% | 87.37 | 0.0014% | −2.86% | 0.85% | −75.99 | #5649 |

- CAGR (7-year): exports -11.99%/yr, imports 15.43%/yr (consistently Deficit)

## Key trade insights: HSN Code 85323000 export-import analysis

### Export decline: -11.99% CAGR over 7 years

India's exports under HSN Code 85323000 have declined at a compound annual rate of -11.99% over 7 fiscal years, falling from ₹24.48 Crore in FY 2018-19 to ₹11.38 Crore in FY 2024-25.

### HSN Code 85323000 ranked #5649 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85323000 ranks #5649 out of 12657 HSN codes by total export value. Within Sub-Chapter 8532, it ranks #7 of 10. By trade surplus, it ranks #10575 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 85323000 exports

The strongest single-year export movement for HSN Code 85323000 was recorded in FY 2024-25, when exports surged by 90.62% over the prior year.

### India records a trade deficit of ₹75.99 Crore in HSN Code 85323000 goods

In FY 2024-25, India's imports of ₹87.37 Cr exceeded exports of ₹11.38 Cr, resulting in a trade deficit of ₹75.99 Crore — ranking #10575 of 12657 by surplus magnitude.

### Import growth of 15.43% CAGR signals rising demand for Variable Capacitors| Adjustable

India's imports under HSN Code 85323000 have grown at 15.43% CAGR, reaching ₹87.37 Crore in FY 2024-25.

### HSN Code 85323000 contributes 0.94% of Sub-Chapter 8532 exports — ranked #7

Among the 10 HSN codes under Sub-Chapter 8532, HSN Code 85323000 ranks #7 by export value — accounting for 0.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.85% share (rank #9).

## 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 (this hsn code) | ₹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 |