--- title: "HSN Code for Relays | HSN 85364900 GST Rate" description: "Find HSN and GST Rates for 85364900 related to Relays with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85364900/" --- # HSN Code 85364900: Relays - [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 8536: Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Relays: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85364900 ? It includes Lamp-holders, plugs ### How much GST applies to Relays? Under HSN 85364900, Relays attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Relays is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Relays; Nil for exempt items if applicable). ### Any common misclassification issue with Relays? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Relays? 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. ### Can we claim ITC on inputs used to trade Relays? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Relays? 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 85364900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹742 Cr (+3.54% YoY) — 0.0202% of India's total exports - Imports: ₹2,257 Cr (+32.53% YoY) — 0.0371% of India's total imports - Trade balance: −₹1,515 Cr (Deficit); surplus rank #12355 of 12657 HSN codes - Share of Sub-Chapter 8536: 6.51% of its exports; import side 9.28% - Rank within Sub-Chapter 8536: #4 of 27 by export value; import-side #4 ### Key metrics - Export CAGR: 11.43% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #693 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +33.17% in FY 2022-23 - Contribution to Sub-Ch. 8536: 6.51% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85364900 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. 8536 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8536 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 387.56 | 0.0170% | — | 7.62% | 1,065.10 | 0.0297% | — | 9.54% | −677.54 | #811 | | FY 2019-20 | 360.89 | 0.0164% | −6.88% | 7.08% | 982.85 | 0.0294% | −7.72% | 8.82% | −621.96 | #851 | | FY 2020-21 | 383.06 | 0.0178% | +6.14% | 6.92% | 961.90 | 0.0330% | −2.13% | 8.57% | −578.84 | #846 | | FY 2021-22 | 473.30 | 0.0151% | +23.56% | 6.28% | 1,174.43 | 0.0257% | +22.09% | 7.94% | −701.13 | #910 | | FY 2022-23 | 630.29 | 0.0174% | +33.17% | 7.32% | 1,506.32 | 0.0262% | +28.26% | 7.82% | −876.03 | #767 | | FY 2023-24 | 716.69 | 0.0198% | +13.71% | 7.76% | 1,702.85 | 0.0303% | +13.05% | 7.96% | −986.16 | #689 | | FY 2024-25 | 742.03 | 0.0202% | +3.54% | 6.51% | 2,256.75 | 0.0371% | +32.53% | 9.28% | −1,514.72 | #693 | - CAGR (7-year): exports 11.43%/yr, imports 13.33%/yr (consistently Deficit) ## Key trade insights: HSN Code 85364900 export-import analysis ### Consistent export growth: 11.43% CAGR over 7 years India's exports under HSN Code 85364900 have grown at a compound annual rate of 11.43% over 7 fiscal years, rising from ₹387.56 Crore in FY 2018-19 to ₹742.03 Crore in FY 2024-25. ### HSN Code 85364900 ranked #693 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85364900 ranks #693 out of 12657 HSN codes by total export value. Within Sub-Chapter 8536, it ranks #4 of 27. By trade surplus, it ranks #12355 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 85364900 exports The strongest single-year export movement for HSN Code 85364900 was recorded in FY 2022-23, when exports surged by 33.17% over the prior year. ### India records a trade deficit of ₹1,514.72 Crore in HSN Code 85364900 goods In FY 2024-25, India's imports of ₹2,256.75 Cr exceeded exports of ₹742.03 Cr, resulting in a trade deficit of ₹1,514.72 Crore — ranking #12355 of 12657 by surplus magnitude. ### Import growth of 13.33% CAGR signals rising demand for Relays India's imports under HSN Code 85364900 have grown at 13.33% CAGR, reaching ₹2,256.75 Crore in FY 2024-25. ### HSN Code 85364900 contributes 6.51% of Sub-Chapter 8536 exports — ranked #4 Among the 27 HSN codes under Sub-Chapter 8536, HSN Code 85364900 ranks #4 by export value — accounting for 6.51% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.28% share (rank #4). ## Related HSN Codes in Sub-Chapter 8536 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85369090: Other Apparatus \| Other](https://busy.in/hsn/hsn-85369090/) | ₹4,212 Cr | | #2 | [HSN Code 85365090: Other Switches](https://busy.in/hsn/hsn-85365090/) | ₹1,267 Cr | | #3 | [HSN Code 85362030: Miniature circuit breakers](https://busy.in/hsn/hsn-85362030/) | ₹752 Cr | | #4 | HSN Code 85364900: Relays (this hsn code) | ₹742 Cr | | #5 | [HSN Code 85362010: Automatic circuit breakers: Air circuit breakers](https://busy.in/hsn/hsn-85362010/) | ₹588 Cr | | #6 | [HSN Code 85365020: Switches\| Plastic](https://busy.in/hsn/hsn-85365020/) | ₹491 Cr | | #7 | [HSN Code 85362090: Other Automatic Circuit Breakers](https://busy.in/hsn/hsn-85362090/) | ₹454 Cr | | #8 | [HSN Code 85369030: Other Apparatus \| Junction Boxes](https://busy.in/hsn/hsn-85369030/) | ₹446 Cr | | #9 | [HSN Code 85364100: Pocket Lighters, Gas Fuelled, Refillable](https://busy.in/hsn/hsn-85364100/) | ₹430 Cr | | #10 | [HSN Code 85362020: Moulded case circuit breakers](https://busy.in/hsn/hsn-85362020/) | ₹393 Cr |