---
title: "HSN Code for Lightning Arresters | HSN 85354010 GST Rate"
description: "Find HSN and GST Rates for 85354010 related to Lightning Arresters with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85354010/"
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# HSN Code 85354010: Lightning Arresters

- [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 8535: Electrical circuits protection](https://busy.in/hsn/sub-chapter-8535/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Lightning arresters, voltage limiters and surge suppressors : Lightning arresters | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85354010 ?

It includes Electrical apparatus for circuits exceeding 1000 volts | Other

### Can we claim ITC on inputs used to trade Lightning Arresters?

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 Lightning Arresters?

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 Lightning Arresters?

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.

### How should mixed supplies be billed when Lightning Arresters is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lightning Arresters; Nil for exempt items if applicable).

### How much GST applies to Lightning Arresters?

Under HSN 85354010, Lightning Arresters attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Lightning Arresters?

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

## India's trade performance: HSN Code 85354010 (FY 2024-25)

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

- Exports: ₹46 Cr (+8.48% YoY) — 0.0013% of India's total exports
- Imports: ₹158 Cr (+136.96% YoY) — 0.0026% of India's total imports
- Trade balance: −₹112 Cr (Deficit); surplus rank #10885 of 12657 HSN codes
- Share of Sub-Chapter 8535: 1.93% of its exports; import side 6.94%
- Rank within Sub-Chapter 8535: #10 of 34 by export value; import-side #3

### Key metrics

- Export CAGR: 6.55% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3723 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +82.70% in FY 2022-23
- Contribution to Sub-Ch. 8535: 1.93% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85354010

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. 8535 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8535 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 31.55 | 0.0014% | — | 2.51% | 45.56 | 0.0013% | — | 4.12% | −14.01 | #3512 |
| FY 2019-20 | 24.95 | 0.0011% | −20.92% | 1.81% | 29.33 | 0.0009% | −35.62% | 3.40% | −4.38 | #3824 |
| FY 2020-21 | 33.70 | 0.0016% | +35.07% | 2.45% | 31.58 | 0.0011% | +7.67% | 3.65% | +2.12 | #3497 |
| FY 2021-22 | 26.59 | 0.0008% | −21.10% | 1.74% | 54.80 | 0.0012% | +73.53% | 6.55% | −28.21 | #4198 |
| FY 2022-23 | 48.58 | 0.0013% | +82.70% | 2.90% | 43.82 | 0.0008% | −20.04% | 4.56% | +4.76 | #3515 |
| FY 2023-24 | 42.56 | 0.0012% | −12.39% | 2.12% | 66.81 | 0.0012% | +52.46% | 4.75% | −24.25 | #3754 |
| FY 2024-25 | 46.17 | 0.0013% | +8.48% | 1.93% | 158.31 | 0.0026% | +136.96% | 6.94% | −112.14 | #3723 |

- CAGR (7-year): exports 6.55%/yr, imports 23.07%/yr (consistently Deficit)

## Key trade insights: HSN Code 85354010 export-import analysis

### Consistent export growth: 6.55% CAGR over 7 years

India's exports under HSN Code 85354010 have grown at a compound annual rate of 6.55% over 7 fiscal years, rising from ₹31.55 Crore in FY 2018-19 to ₹46.17 Crore in FY 2024-25.

### HSN Code 85354010 ranked #3723 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85354010 ranks #3723 out of 12657 HSN codes by total export value. Within Sub-Chapter 8535, it ranks #10 of 34. By trade surplus, it ranks #10885 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 85354010 exports

The strongest single-year export movement for HSN Code 85354010 was recorded in FY 2022-23, when exports surged by 82.70% over the prior year.

### India records a trade deficit of ₹112.14 Crore in HSN Code 85354010 goods

In FY 2024-25, India's imports of ₹158.31 Cr exceeded exports of ₹46.17 Cr, resulting in a trade deficit of ₹112.14 Crore — ranking #10885 of 12657 by surplus magnitude.

### Import growth of 23.07% CAGR signals rising demand for Lightning Arresters

India's imports under HSN Code 85354010 have grown at 23.07% CAGR, reaching ₹158.31 Crore in FY 2024-25.

### HSN Code 85354010 contributes 1.93% of Sub-Chapter 8535 exports — ranked #10

Among the 34 HSN codes under Sub-Chapter 8535, HSN Code 85354010 ranks #10 by export value — accounting for 1.93% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.94% share (rank #3).

## Related HSN Codes in Sub-Chapter 8535

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85359090: Electrical apparatus for circuits exceeding 1000 volts \| Other](https://busy.in/hsn/hsn-85359090/) | ₹731 Cr |
| #2 | [HSN Code 85352919: SF6 circuit breakers](https://busy.in/hsn/hsn-85352919/) | ₹383 Cr |
| #3 | [HSN Code 85359030: Other \| Other Control And Switchgears](https://busy.in/hsn/hsn-85359030/) | ₹345 Cr |
| #4 | [HSN Code 85353090: Isolating switches: Other](https://busy.in/hsn/hsn-85353090/) | ₹169 Cr |
| #5 | [HSN Code 85352129: Other Vacuum Circuit Breakers (<72.5 kV)](https://busy.in/hsn/hsn-85352129/) | ₹163 Cr |
| #6 | [HSN Code 85354030: Lightning Arresters & Surge Suppressors: Surge Suppressors](https://busy.in/hsn/hsn-85354030/) | ₹69 Cr |
| #7 | [HSN Code 85351090: Other fuses](https://busy.in/hsn/hsn-85351090/) | ₹68 Cr |
| #8 | [HSN Code 85352911: 132 kV SF6 Circuit Breakers](https://busy.in/hsn/hsn-85352911/) | ₹59 Cr |
| #9 | [HSN Code 85352121: Vacuum Circuit Breaker (11kV)](https://busy.in/hsn/hsn-85352121/) | ₹52 Cr |
| #10 | HSN Code 85354010: Lightning Arresters (this hsn code) | ₹46 Cr |