--- title: "HSN Code for Electrical Equipment (Other) | HSN 85381090 GST Rate" description: "Find HSN and GST Rates for 85381090 related to Electrical Equipment (Other) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85381090/" --- # HSN Code 85381090: Electrical Equipment (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 8538: Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85381090 ? It includes Low-Cost Bulb (<= ₹20) ### Do e‑way bill and e‑invoice apply for Electrical Equipment (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. ### How much GST applies to Electrical Equipment (Other)? Under HSN 85381090, Electrical Equipment (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Electrical Equipment (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. ### How should mixed supplies be billed when Electrical Equipment (Other) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electrical Equipment (Other); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Electrical Equipment (Other)? 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 85381090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,392 Cr (+50.89% YoY) — 0.0378% of India's total exports - Imports: ₹823 Cr (+18.01% YoY) — 0.0135% of India's total imports - Trade balance: ₹570 Cr (Surplus); surplus rank #561 of 12657 HSN codes - Share of Sub-Chapter 8538: 12.33% of its exports; import side 7.43% - Rank within Sub-Chapter 8538: #3 of 3 by export value; import-side #3 ### Key metrics - Export CAGR: 26.09% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #391 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +50.89% in FY 2024-25 - Contribution to Sub-Ch. 8538: 12.33% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85381090 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. 8538 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8538 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 346.51 | 0.0152% | — | 7.81% | 362.40 | 0.0101% | — | 6.04% | −15.89 | #894 | | FY 2019-20 | 332.79 | 0.0151% | −3.96% | 7.21% | 415.37 | 0.0124% | +14.62% | 7.37% | −82.58 | #917 | | FY 2020-21 | 492.12 | 0.0229% | +47.88% | 10.05% | 429.50 | 0.0147% | +3.40% | 7.67% | +62.62 | #692 | | FY 2021-22 | 712.81 | 0.0227% | +44.84% | 11.24% | 549.92 | 0.0120% | +28.04% | 7.68% | +162.89 | #620 | | FY 2022-23 | 938.31 | 0.0259% | +31.64% | 12.11% | 608.82 | 0.0106% | +10.71% | 6.83% | +329.49 | #536 | | FY 2023-24 | 922.68 | 0.0255% | −1.67% | 11.16% | 697.03 | 0.0124% | +14.49% | 6.96% | +225.65 | #551 | | FY 2024-25 | 1,392.19 | 0.0378% | +50.89% | 12.33% | 822.59 | 0.0135% | +18.01% | 7.43% | +569.60 | #391 | - CAGR (7-year): exports 26.09%/yr, imports 14.64%/yr (consistently Surplus) ## Key trade insights: HSN Code 85381090 export-import analysis ### Consistent export growth: 26.09% CAGR over 7 years India's exports under HSN Code 85381090 have grown at a compound annual rate of 26.09% over 7 fiscal years, rising from ₹346.51 Crore in FY 2018-19 to ₹1,392.19 Crore in FY 2024-25. ### HSN Code 85381090 ranked #391 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85381090 ranks #391 out of 12657 HSN codes by total export value. Within Sub-Chapter 8538, it ranks #3 of 3. By trade surplus, it ranks #561 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85381090 exports The strongest single-year export movement for HSN Code 85381090 was recorded in FY 2024-25, when exports surged by 50.89% over the prior year. ### India maintains a trade surplus of ₹569.60 Crore in HSN Code 85381090 goods In FY 2024-25, India's exports of ₹1,392.19 Cr exceeded imports of ₹822.59 Cr, resulting in a trade surplus of ₹569.60 Crore — ranking #561 of 12657 by surplus magnitude. ### Import growth of 14.64% CAGR signals rising demand for Electrical Equipment (Other) India's imports under HSN Code 85381090 have grown at 14.64% CAGR, reaching ₹822.59 Crore in FY 2024-25. ### HSN Code 85381090 contributes 12.33% of Sub-Chapter 8538 exports — ranked #3 Among the 3 HSN codes under Sub-Chapter 8538, HSN Code 85381090 ranks #3 by export value — accounting for 12.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.43% share (rank #3). ## Related HSN Codes in Sub-Chapter 8538 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85389000: Parts for Electrical Machinery & Audio-Visual Equipment](https://busy.in/hsn/hsn-85389000/) | ₹7,360 Cr | | #2 | [HSN Code 85381010: Industrial Boards, Panels, Cabinets](https://busy.in/hsn/hsn-85381010/) | ₹2,540 Cr | | #3 | HSN Code 85381090: Electrical Equipment (Other) (this hsn code) | ₹1,392 Cr |