--- title: "HSN Code for Other variable resistors, including rheostats and potentiometers: Other | HSN 85334090 GST Rate" description: "Find HSN and GST Rates for 85334090 related to Other variable resistors, including rheostats and potentiometers: Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85334090/" --- # HSN Code 85334090: Other variable resistors, including rheostats and potentiometers: Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85334090 ? It includes Fuse gear ### How should mixed supplies be billed when Other variable resistors, including rheostats and potentiometers: Other 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, including rheostats and potentiometers: Other; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other variable resistors, including rheostats and potentiometers: Other? 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, including rheostats and potentiometers: Other? 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 Other variable resistors, including rheostats and potentiometers: Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Other variable resistors, including rheostats and potentiometers: Other? Under HSN 85334090, Other variable resistors, including rheostats and potentiometers: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 85334090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹54 Cr (+7.95% YoY) — 0.0015% of India's total exports - Imports: ₹1,013 Cr (+18.88% YoY) — 0.0167% of India's total imports - Trade balance: −₹960 Cr (Deficit); surplus rank #12199 of 12657 HSN codes - Share of Sub-Chapter 8533: 12.79% of its exports; import side 27.51% - Rank within Sub-Chapter 8533: #4 of 20 by export value; import-side #1 ### Key metrics - Export CAGR: 4.80% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3522 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +28.83% in FY 2021-22 - Contribution to Sub-Ch. 8533: 12.79% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85334090 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 | 40.57 | 0.0018% | — | 16.58% | 571.88 | 0.0160% | — | 27.46% | −531.31 | #3180 | | FY 2019-20 | 29.74 | 0.0014% | −26.69% | 14.29% | 552.77 | 0.0165% | −3.34% | 30.24% | −523.03 | #3600 | | FY 2020-21 | 33.79 | 0.0016% | +13.62% | 12.21% | 532.16 | 0.0183% | −3.73% | 26.37% | −498.37 | #3492 | | FY 2021-22 | 43.53 | 0.0014% | +28.83% | 11.53% | 620.03 | 0.0136% | +16.51% | 25.04% | −576.50 | #3557 | | FY 2022-23 | 52.29 | 0.0014% | +20.12% | 12.67% | 716.40 | 0.0125% | +15.54% | 25.78% | −664.11 | #3419 | | FY 2023-24 | 49.79 | 0.0014% | −4.78% | 12.50% | 852.38 | 0.0152% | +18.98% | 26.47% | −802.59 | #3536 | | FY 2024-25 | 53.75 | 0.0015% | +7.95% | 12.79% | 1,013.28 | 0.0167% | +18.88% | 27.51% | −959.53 | #3522 | - CAGR (7-year): exports 4.80%/yr, imports 10.00%/yr (consistently Deficit) ## Key trade insights: HSN Code 85334090 export-import analysis ### Consistent export growth: 4.80% CAGR over 7 years India's exports under HSN Code 85334090 have grown at a compound annual rate of 4.80% over 7 fiscal years, rising from ₹40.57 Crore in FY 2018-19 to ₹53.75 Crore in FY 2024-25. ### HSN Code 85334090 ranked #3522 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85334090 ranks #3522 out of 12657 HSN codes by total export value. Within Sub-Chapter 8533, it ranks #4 of 20. By trade surplus, it ranks #12199 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85334090 exports The strongest single-year export movement for HSN Code 85334090 was recorded in FY 2021-22, when exports surged by 28.83% over the prior year. ### India records a trade deficit of ₹959.53 Crore in HSN Code 85334090 goods In FY 2024-25, India's imports of ₹1,013.28 Cr exceeded exports of ₹53.75 Cr, resulting in a trade deficit of ₹959.53 Crore — ranking #12199 of 12657 by surplus magnitude. ### Import growth of 10.00% CAGR signals rising demand for Other variable resistors, including rheostats and potentiometers: Other India's imports under HSN Code 85334090 have grown at 10.00% CAGR, reaching ₹1,013.28 Crore in FY 2024-25. ### HSN Code 85334090 contributes 12.79% of Sub-Chapter 8533 exports — ranked #4 Among the 20 HSN codes under Sub-Chapter 8533, HSN Code 85334090 ranks #4 by export value — accounting for 12.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 27.51% share (rank #1). ## 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 (this hsn code) | ₹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 |