---
title: "HSN Code for Other Variable Resistors: Rheostats & Potentiometers | HSN 85334020 GST Rate"
description: "Find HSN and GST Rates for 85334020 related to Other Variable Resistors: Rheostats & Potentiometers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85334020/"
---

# HSN Code 85334020: Other Variable Resistors: Rheostats & Potentiometers

- [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 8533: Electrical Resistors](https://busy.in/hsn/sub-chapter-8533/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other variable resistors, including rheostats and potentiometers : Rheostats | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85334020 ?

It includes Rewireable fuses

### Any common misclassification issue with Other Variable Resistors: Rheostats & Potentiometers?

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

### How should mixed supplies be billed when Other Variable Resistors: Rheostats & Potentiometers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Variable Resistors: Rheostats & Potentiometers; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Other Variable Resistors: Rheostats & Potentiometers?

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 Other Variable Resistors: Rheostats & Potentiometers?

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.

### Do e‑way bill and e‑invoice apply for Other Variable Resistors: Rheostats & Potentiometers?

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.

## India's trade performance: HSN Code 85334020 (FY 2024-25)

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

- Exports: < ₹1 Crore (+316.67% YoY) — 0.0000% of India's total exports
- Imports: ₹13 Cr (−25.62% YoY) — 0.0002% of India's total imports
- Trade balance: −₹12 Cr (Deficit); surplus rank #9208 of 12657 HSN codes
- Share of Sub-Chapter 8533: 0.06% of its exports; import side 0.34%
- Rank within Sub-Chapter 8533: #16 of 20 by export value; import-side #14

### Key metrics

- Export CAGR: 52.34% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9301 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +316.67% in FY 2024-25
- Contribution to Sub-Ch. 8533: 0.06% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85334020

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. 8533 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8533 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.01% | 2.91 | 0.0001% | — | 0.14% | −2.89 | #9774 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +200.00% | 0.03% | < ₹1 Crore | 0.0000% | −92.44% | 0.01% | −0.16 | #9399 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +33.33% | 0.03% | < ₹1 Crore | 0.0000% | 0.00% | 0.01% | −0.14 | #9338 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | 0.00% | 0.02% | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | −0.03 | #9630 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −62.50% | 0.01% | < ₹1 Crore | 0.0000% | +200.00% | 0.01% | −0.30 | #10045 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +100.00% | 0.02% | 16.90 | 0.0003% | +5,021.21% | 0.52% | −16.84 | #9987 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +316.67% | 0.06% | 12.57 | 0.0002% | −25.62% | 0.34% | −12.32 | #9301 |

- CAGR (7-year): exports 52.34%/yr, imports 27.62%/yr (consistently Deficit)

## Key trade insights: HSN Code 85334020 export-import analysis

### Consistent export growth: 52.34% CAGR over 7 years

India's exports under HSN Code 85334020 have grown at a compound annual rate of 52.34% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹0.25 Crore in FY 2024-25.

### HSN Code 85334020 ranked #9301 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85334020 ranks #9301 out of 12657 HSN codes by total export value. Within Sub-Chapter 8533, it ranks #16 of 20. By trade surplus, it ranks #9208 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 85334020 exports

The strongest single-year export movement for HSN Code 85334020 was recorded in FY 2024-25, when exports surged by 316.67% over the prior year.

### India records a trade deficit of ₹12.32 Crore in HSN Code 85334020 goods

In FY 2024-25, India's imports of ₹12.57 Cr exceeded exports of ₹0.25 Cr, resulting in a trade deficit of ₹12.32 Crore — ranking #9208 of 12657 by surplus magnitude.

### Import growth of 27.62% CAGR signals rising demand for Other Variable Resistors: Rheostats & Potentiometers

India's imports under HSN Code 85334020 have grown at 27.62% CAGR, reaching ₹12.57 Crore in FY 2024-25.

### HSN Code 85334020 contributes 0.06% of Sub-Chapter 8533 exports — ranked #16

Among the 20 HSN codes under Sub-Chapter 8533, HSN Code 85334020 ranks #16 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.34% share (rank #14).

## Related HSN Codes in Sub-Chapter 8533

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85331000: Fixed Carbon Resistors](https://busy.in/hsn/hsn-85331000/) | ₹94 Cr |
| #2 | [HSN Code 85334030: Other Variable Resistors: Rheostats, Potentiometers & Thermistors](https://busy.in/hsn/hsn-85334030/) | ₹75 Cr |
| #3 | [HSN Code 85332919: Parts of Electrical Connectors (Plastic Shell)](https://busy.in/hsn/hsn-85332919/) | ₹66 Cr |
| #4 | [HSN Code 85334090: Other variable resistors, including rheostats and potentiometers: Other](https://busy.in/hsn/hsn-85334090/) | ₹54 Cr |
| #5 | [HSN Code 85332119: Other Bare Wire Fixed Resistors (≤20W)](https://busy.in/hsn/hsn-85332119/) | ₹33 Cr |
| #6 | [HSN Code 85339000: Parts](https://busy.in/hsn/hsn-85339000/) | ₹23 Cr |
| #7 | [HSN Code 85332111: Electrical Connectors with Metal Shell](https://busy.in/hsn/hsn-85332111/) | ₹22 Cr |
| #8 | [HSN Code 85334010: Potentiometers](https://busy.in/hsn/hsn-85334010/) | ₹15 Cr |
| #9 | [HSN Code 85332129: Electrical Connectors (Other Types)](https://busy.in/hsn/hsn-85332129/) | ₹14 Cr |
| #10 | [HSN Code 85332929: Parts of Electrical Connectors (Other Types)](https://busy.in/hsn/hsn-85332929/) | ₹9 Cr |
| #16 | HSN Code 85334020: Other Variable Resistors: Rheostats & Potentiometers (this hsn code) | < ₹1 Crore |