---
title: "HSN Code for Voltage exceeding 1,000 V | HSN 85372000 GST Rate"
description: "Find HSN and GST Rates for 85372000 related to Voltage exceeding 1,000 V with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85372000/"
---

# HSN Code 85372000: Voltage exceeding 1,000 V

- [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 8537: Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| For a voltage exceeding 1,000 V | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85372000 ?

It includes Other Tungsten Halogen Lamps (NES)

### How should mixed supplies be billed when Voltage exceeding 1,000 V is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Voltage exceeding 1,000 V; Nil for exempt items if applicable).

### Any common misclassification issue with Voltage exceeding 1,000 V?

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

### Do e‑way bill and e‑invoice apply for Voltage exceeding 1,000 V?

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 much GST applies to Voltage exceeding 1,000 V?

Under HSN 85372000, Voltage exceeding 1,000 V attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Voltage exceeding 1,000 V?

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 Voltage exceeding 1,000 V?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 85372000 (FY 2024-25)

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

- Exports: ₹1,456 Cr (+41.29% YoY) — 0.0396% of India's total exports
- Imports: ₹1,028 Cr (+130.97% YoY) — 0.0169% of India's total imports
- Trade balance: ₹428 Cr (Surplus); surplus rank #721 of 12657 HSN codes
- Share of Sub-Chapter 8537: 18.63% of its exports; import side 9.98%
- Rank within Sub-Chapter 8537: #1 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: 7.72% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #376 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +41.29% in FY 2024-25
- Contribution to Sub-Ch. 8537: 18.63% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85372000

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. 8537 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8537 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 931.72 | 0.0408% | — | 25.72% | 837.42 | 0.0234% | — | 16.77% | +94.30 | #359 |
| FY 2019-20 | 754.06 | 0.0343% | −19.07% | 19.36% | 722.60 | 0.0216% | −13.71% | 15.49% | +31.46 | #452 |
| FY 2020-21 | 859.04 | 0.0399% | +13.92% | 21.25% | 461.62 | 0.0158% | −36.12% | 10.38% | +397.42 | #422 |
| FY 2021-22 | 809.75 | 0.0258% | −5.74% | 19.52% | 662.68 | 0.0145% | +43.56% | 10.92% | +147.07 | #555 |
| FY 2022-23 | 977.51 | 0.0270% | +20.72% | 18.90% | 436.68 | 0.0076% | −34.10% | 5.74% | +540.83 | #511 |
| FY 2023-24 | 1,030.52 | 0.0285% | +5.42% | 16.59% | 444.90 | 0.0079% | +1.88% | 5.26% | +585.62 | #499 |
| FY 2024-25 | 1,456.07 | 0.0396% | +41.29% | 18.63% | 1,027.60 | 0.0169% | +130.97% | 9.98% | +428.47 | #376 |

- CAGR (7-year): exports 7.72%/yr, imports 3.47%/yr (consistently Surplus)

## Key trade insights: HSN Code 85372000 export-import analysis

### Consistent export growth: 7.72% CAGR over 7 years

India's exports under HSN Code 85372000 have grown at a compound annual rate of 7.72% over 7 fiscal years, rising from ₹931.72 Crore in FY 2018-19 to ₹1,456.07 Crore in FY 2024-25.

### HSN Code 85372000 ranked #376 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85372000 ranks #376 out of 12657 HSN codes by total export value. Within Sub-Chapter 8537, it ranks #1 of 2. By trade surplus, it ranks #721 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 85372000 exports

The strongest single-year export movement for HSN Code 85372000 was recorded in FY 2024-25, when exports surged by 41.29% over the prior year.

### India maintains a trade surplus of ₹428.47 Crore in HSN Code 85372000 goods

In FY 2024-25, India's exports of ₹1,456.07 Cr exceeded imports of ₹1,027.60 Cr, resulting in a trade surplus of ₹428.47 Crore — ranking #721 of 12657 by surplus magnitude.

### Import growth of 3.47% CAGR signals stable import dependency for Voltage exceeding 1,000 V

India's imports under HSN Code 85372000 have grown at 3.47% CAGR, reaching ₹1,027.60 Crore in FY 2024-25.

### HSN Code 85372000 contributes 18.63% of Sub-Chapter 8537 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 8537, HSN Code 85372000 ranks #1 by export value — accounting for 18.63% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.98% share (rank #1).

## Related HSN Codes in Sub-Chapter 8537

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 85372000: Voltage exceeding 1,000 V (this hsn code) | ₹1,456 Cr |
| — | [HSN Code 85371000: Voltage not exceeding 1,000 V](https://busy.in/hsn/hsn-85371000/) | Nil |