HSN Code 85323000 represents Variable Capacitors| Adjustable under GST classification. This code helps businesses identify Variable Capacitors| Adjustable correctly for billing, taxation, and trade. With HSN Code 85323000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Variable Capacitors| Adjustable.
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HSN Code 85323000 relates to the following description.
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
Electrical capacitors, fixed, variable or adjustable (pre-set)
Variable or adjustable (pre-set) capacitors
9%
9%
18%
0%
Description of Goods
Variable or adjustable (pre-set) capacitors
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%
Variable Capacitors| Adjustable does not include products with the following descriptions.
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)
Other fixed capacitors : Tantalum
Other fixed capacitors : Aluminium electrolytic
Other fixed capacitors : Ceramic dielectric, single layer
Other fixed capacitors : Ceramic dielectric, multilayer
Other fixed capacitors : Dielectric of paper or plastics
Other fixed capacitors : Other : Of dielectric of mica
Other fixed capacitors : Other : Other
Parts
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)
Other fixed capacitors : Tantalum
Other fixed capacitors : Aluminium electrolytic
Other fixed capacitors : Ceramic dielectric, single layer
Other fixed capacitors : Ceramic dielectric, multilayer
Other fixed capacitors : Dielectric of paper or plastics
Other fixed capacitors : Other : Of dielectric of mica
Other fixed capacitors : Other : Other
Parts
India’s Exports
FY 2024-25₹11 Cr
0.0003% of India’s total exports
India’s Imports
FY 2024-25₹87 Cr
0.0014% of India’s total imports
Trade Balance
FY 2024-25−₹76 Cr
Surplus rank #10575 of 12657 HSN codes
% of Sub-Chapter 8532
FY 2024-250.94%
Share of Sub-Chapter 8532’s total exports in FY 2024-25
Import side: 0.85% of Sub-Chapter 8532’s imports
Rank Within Sub-Chapter 8532
FY 2024-25#7 of 10
Position by export value among HSN codes in Sub-Chapter 8532
Import-side rank: #9 of 10
At a glance
−11.99%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#5649
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+90.62%
Peak Growth Year
FY 2024-25 · strongest single-year move
0.94%
Contribution to Sub-Ch. 8532
Share of Sub-Chapter 8532 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−12.45
Exports
24.48 ₹ Cr
0.0011% share
— YoY
2.44% of Sub-Ch. 8532
Imports
36.93 ₹ Cr
0.0010% share
— YoY
0.76% of Sub-Ch. 8532
Balance
−70.99
Exports
6.22 ₹ Cr
0.0003% share
−74.59% YoY
0.71% of Sub-Ch. 8532
Imports
77.21 ₹ Cr
0.0023% share
+109.07% YoY
1.61% of Sub-Ch. 8532
Balance
−62.30
Exports
6.92 ₹ Cr
0.0003% share
+11.25% YoY
0.76% of Sub-Ch. 8532
Imports
69.22 ₹ Cr
0.0024% share
−10.35% YoY
1.41% of Sub-Ch. 8532
Balance
−63.18
Exports
4.56 ₹ Cr
0.0001% share
−34.10% YoY
0.39% of Sub-Ch. 8532
Imports
67.74 ₹ Cr
0.0015% share
−2.14% YoY
1.06% of Sub-Ch. 8532
Balance
−69.36
Exports
6.61 ₹ Cr
0.0002% share
+44.96% YoY
0.51% of Sub-Ch. 8532
Imports
75.97 ₹ Cr
0.0013% share
+12.15% YoY
1.00% of Sub-Ch. 8532
Balance
−83.97
Exports
5.97 ₹ Cr
0.0002% share
−9.68% YoY
0.42% of Sub-Ch. 8532
Imports
89.94 ₹ Cr
0.0016% share
+18.39% YoY
0.96% of Sub-Ch. 8532
Balance
−75.99
Exports
11.38 ₹ Cr
0.0003% share
+90.62% YoY
0.94% of Sub-Ch. 8532
Imports
87.37 ₹ Cr
0.0014% share
−2.86% YoY
0.85% of Sub-Ch. 8532
CAGR · 7-Year
Exports
−11.99% /yr
Imports
15.43% /yr
reference, FY 2024-25
Export
₹1,207.77 Cr
Import
₹10,259.38 Cr
Trade Balance
−9,051.61
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.
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.
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.
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.
India's imports under HSN Code 85323000 have grown at 15.43% CAGR, reaching ₹87.37 Crore in FY 2024-25.
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).
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Clear answers to common queries about HSN Code 85323000 and GST compliance.
It includes Parts of Electrical Connectors (Metal Shell)
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.
Under HSN 85323000, Variable Capacitors/ Adjustable attracts Varies when sold in taxable form. Describe the exact form on the invoice.