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HSN Code 85381090: Other Unequipped Bases for Electrical Control and Distribution Apparatus

HSN Code 85381090 represents Other Unequipped Bases for Electrical Control and Distribution Apparatus under GST classification. This code helps businesses identify Other Unequipped Bases for Electrical Control and Distribution Apparatus correctly for billing, taxation, and trade. With HSN Code 85381090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Unequipped Bases for Electrical Control and Distribution Apparatus.

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Description of Goods for HSN Code 85381090

HSN Code 85381090 relates to the following description.

Description of Goods

Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: Other

Chapter

85 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Sub Chapter

8538 - Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537

CGST

9%

SGST

9%

IGST

18%

CESS

0%

5% when supplied as renewable-energy devices or parts for their manufacture, or as parts of vessels of 8901, 8902, 8904-8907; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437 and 472.

What does HSN Code 85381090 not include?

Other Unequipped Bases for Electrical Control and Distribution Apparatus does not include products with the following descriptions.

HSN Code 85381010

Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: For industrial use

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India’s Trade Performance — HSN Code 85381090 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹1,335 Cr

−4.12% vs FY 2024-25

0.0342% of India’s total exports

India’s Imports

FY 2025-26

₹1,151 Cr

+39.92% vs FY 2024-25

0.0168% of India’s total imports

Trade Balance

FY 2025-26

₹184 Cr

Trade Surplus

Surplus rank #1252 of 12872 HSN codes

% of Sub-Chapter 8538

FY 2025-26

9.54%

Share of Sub-Chapter 8538’s total exports in FY 2025-26

Import side: 8.24% of Sub-Chapter 8538’s imports

Rank Within Sub-Chapter 8538

FY 2025-26

#3 of 3

Position by export value among HSN codes in Sub-Chapter 8538

Import-side rank: #3 of 3

At a glance

21.25%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#442

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+50.89%

Peak Growth Year

FY 2024-25 · strongest single-year move

9.54%

Contribution to Sub-Ch. 8538

Share of Sub-Chapter 8538 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85381090

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #894

Balance

−15.89

Exports

346.51 ₹ Cr

0.0152% share

— YoY

7.81% of Sub-Ch. 8538

Imports

362.40 ₹ Cr

0.0101% share

— YoY

6.04% of Sub-Ch. 8538

FY 2019-20 Exp. Rank #917

Balance

−82.58

Exports

332.79 ₹ Cr

0.0151% share

−3.96% YoY

7.21% of Sub-Ch. 8538

Imports

415.37 ₹ Cr

0.0124% share

+14.62% YoY

7.37% of Sub-Ch. 8538

FY 2020-21 Exp. Rank #692

Balance

+62.62

Exports

492.12 ₹ Cr

0.0229% share

+47.88% YoY

10.05% of Sub-Ch. 8538

Imports

429.50 ₹ Cr

0.0147% share

+3.40% YoY

7.67% of Sub-Ch. 8538

FY 2021-22 Exp. Rank #620

Balance

+162.89

Exports

712.81 ₹ Cr

0.0227% share

+44.84% YoY

11.24% of Sub-Ch. 8538

Imports

549.92 ₹ Cr

0.0120% share

+28.04% YoY

7.68% of Sub-Ch. 8538

FY 2022-23 Exp. Rank #536

Balance

+329.49

Exports

938.31 ₹ Cr

0.0259% share

+31.64% YoY

12.11% of Sub-Ch. 8538

Imports

608.82 ₹ Cr

0.0106% share

+10.71% YoY

6.83% of Sub-Ch. 8538

FY 2023-24 Exp. Rank #551

Balance

+225.65

Exports

922.68 ₹ Cr

0.0255% share

−1.67% YoY

11.16% of Sub-Ch. 8538

Imports

697.03 ₹ Cr

0.0124% share

+14.49% YoY

6.96% of Sub-Ch. 8538

FY 2024-25 Exp. Rank #391

Balance

+569.60

Exports

1,392.19 ₹ Cr

0.0378% share

+50.89% YoY

12.33% of Sub-Ch. 8538

Imports

822.59 ₹ Cr

0.0135% share

+18.01% YoY

7.43% of Sub-Ch. 8538

FY 2025-26 Exp. Rank #442

Balance

+183.91

Exports

1,334.87 ₹ Cr

0.0342% share

−4.12% YoY

9.54% of Sub-Ch. 8538

Imports

1,150.96 ₹ Cr

0.0168% share

+39.92% YoY

8.24% of Sub-Ch. 8538

CAGR · 8-Year

Exports

21.25% /yr

Imports

17.95% /yr

Consistently Surplus
Sub-Chapter 8538 total

reference, FY 2025-26

Export

₹13,993.93 Cr

Import

₹13,969.19 Cr

Trade Balance

+24.74

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 85381090 Export-Import Analysis

Consistent Export Growth: 21.25% CAGR Over 8 Years

India's exports under HSN Code 85381090 have grown at a compound annual rate of 21.25% over 8 fiscal years, rising from ₹346.51 Crore in FY 2018-19 to ₹1,334.87 Crore in FY 2025-26.

HSN Code 85381090 Ranked #442 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85381090 ranks #442 out of 12872 HSN codes by total export value. Within Sub-Chapter 8538, it ranks #3 of 3. By trade surplus, it ranks #1252 of 12872.

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 ₹183.91 Crore in HSN Code 85381090 Goods

In FY 2025-26, India's exports of ₹1,334.87 Cr exceeded imports of ₹1,150.96 Cr, resulting in a trade surplus of ₹183.91 Crore — ranking #1252 of 12872 by surplus magnitude.

Import Growth of 17.95% CAGR Signals Rising Demand for Other Unequipped Bases for Electrical Control and Distribution Apparatus

India's imports under HSN Code 85381090 have grown at 17.95% CAGR, reaching ₹1,150.96 Crore in FY 2025-26.

HSN Code 85381090 Contributes 9.54% 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 9.54% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 8.24% share (rank #3).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85381090 and GST compliance.

What products are classified under HSN 85381090 ?

It includes Low-Cost Bulb (<= ₹20)

Do e‑way bill and e‑invoice apply for Other Unequipped Bases for Electrical Control and Distribution Apparatus?

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 Other Unequipped Bases for Electrical Control and Distribution Apparatus?

Under HSN 85381090, Other Unequipped Bases for Electrical Control and Distribution Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Other Unequipped Bases for Electrical Control and Distribution Apparatus?

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 Other Unequipped Bases for Electrical Control and Distribution Apparatus is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Unequipped Bases for Electrical Control and Distribution Apparatus; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Other Unequipped Bases for Electrical Control and Distribution Apparatus?

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

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.