---
title: "HSN Code for Electrical apparatus for circuits exceeding 1000 volts | Other | HSN 85359090 GST Rate"
description: "Find HSN and GST Rates for 85359090 related to Electrical apparatus for circuits exceeding 1000 volts | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85359090/"
---

# HSN Code 85359090: Electrical apparatus for circuits exceeding 1000 volts | 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 8535: Electrical circuits protection](https://busy.in/hsn/sub-chapter-8535/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85359090 ?

It includes Fuses : Other

### Can we claim ITC on inputs used to trade Electrical apparatus for circuits exceeding 1000 volts / Other?

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 Electrical apparatus for circuits exceeding 1000 volts / 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 Electrical apparatus for circuits exceeding 1000 volts / 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 Electrical apparatus for circuits exceeding 1000 volts / 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 Electrical apparatus for circuits exceeding 1000 volts / Other?

Under HSN 85359090, Electrical apparatus for circuits exceeding 1000 volts / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 85359090 (FY 2024-25)

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

- Exports: ₹731 Cr (+29.82% YoY) — 0.0199% of India's total exports
- Imports: ₹839 Cr (+32.56% YoY) — 0.0138% of India's total imports
- Trade balance: −₹108 Cr (Deficit); surplus rank #10854 of 12657 HSN codes
- Share of Sub-Chapter 8535: 30.54% of its exports; import side 36.80%
- Rank within Sub-Chapter 8535: #1 of 34 by export value; import-side #1

### Key metrics

- Export CAGR: 20.69% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #700 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +49.67% in FY 2021-22
- Contribution to Sub-Ch. 8535: 30.54% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85359090

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 | 236.56 | 0.0104% | — | 18.79% | 550.31 | 0.0154% | — | 49.78% | −313.75 | #1179 |
| FY 2019-20 | 277.14 | 0.0126% | +17.15% | 20.14% | 391.24 | 0.0117% | −28.91% | 45.39% | −114.10 | #1051 |
| FY 2020-21 | 268.84 | 0.0125% | −2.99% | 19.52% | 426.05 | 0.0146% | +8.90% | 49.26% | −157.21 | #1107 |
| FY 2021-22 | 402.38 | 0.0128% | +49.67% | 26.39% | 315.62 | 0.0069% | −25.92% | 37.75% | +86.76 | #1028 |
| FY 2022-23 | 476.71 | 0.0132% | +18.47% | 28.49% | 396.29 | 0.0069% | +25.56% | 41.27% | +80.42 | #960 |
| FY 2023-24 | 563.14 | 0.0156% | +18.13% | 28.06% | 632.98 | 0.0113% | +59.73% | 45.01% | −69.84 | #851 |
| FY 2024-25 | 731.04 | 0.0199% | +29.82% | 30.54% | 839.07 | 0.0138% | +32.56% | 36.80% | −108.03 | #700 |

- CAGR (7-year): exports 20.69%/yr, imports 7.28%/yr (consistently Deficit)

## Key trade insights: HSN Code 85359090 export-import analysis

### Consistent export growth: 20.69% CAGR over 7 years

India's exports under HSN Code 85359090 have grown at a compound annual rate of 20.69% over 7 fiscal years, rising from ₹236.56 Crore in FY 2018-19 to ₹731.04 Crore in FY 2024-25.

### HSN Code 85359090 ranked #700 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85359090 ranks #700 out of 12657 HSN codes by total export value. Within Sub-Chapter 8535, it ranks #1 of 34. By trade surplus, it ranks #10854 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85359090 exports

The strongest single-year export movement for HSN Code 85359090 was recorded in FY 2021-22, when exports surged by 49.67% over the prior year.

### India records a trade deficit of ₹108.03 Crore in HSN Code 85359090 goods

In FY 2024-25, India's imports of ₹839.07 Cr exceeded exports of ₹731.04 Cr, resulting in a trade deficit of ₹108.03 Crore — ranking #10854 of 12657 by surplus magnitude.

### Import growth of 7.28% CAGR signals stable import dependency for Electrical apparatus for circuits exceeding 1000 volts | Other

India's imports under HSN Code 85359090 have grown at 7.28% CAGR, reaching ₹839.07 Crore in FY 2024-25.

### HSN Code 85359090 contributes 30.54% of Sub-Chapter 8535 exports — ranked #1

Among the 34 HSN codes under Sub-Chapter 8535, HSN Code 85359090 ranks #1 by export value — accounting for 30.54% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 36.80% share (rank #1).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-85354010/) | ₹46 Cr |