HSN Code 85381090 represents Electrical Equipment (Other) under GST classification. This code helps businesses identify Electrical Equipment (Other) 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 Electrical Equipment (Other).
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HSN Code 85381090 relates to the following description.
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
Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537
Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: Other
9%
9%
18%
0%
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%
Electrical Equipment (Other) does not include products with the following descriptions.
Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: For industrial use
Other
India’s Exports
FY 2024-25₹1,392 Cr
0.0378% of India’s total exports
India’s Imports
FY 2024-25₹823 Cr
0.0135% of India’s total imports
Trade Balance
FY 2024-25₹570 Cr
Surplus rank #561 of 12657 HSN codes
% of Sub-Chapter 8538
FY 2024-2512.33%
Share of Sub-Chapter 8538’s total exports in FY 2024-25
Import side: 7.43% of Sub-Chapter 8538’s imports
Rank Within Sub-Chapter 8538
FY 2024-25#3 of 3
Position by export value among HSN codes in Sub-Chapter 8538
Import-side rank: #3 of 3
At a glance
26.09%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#391
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+50.89%
Peak Growth Year
FY 2024-25 · strongest single-year move
12.33%
Contribution to Sub-Ch. 8538
Share of Sub-Chapter 8538 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
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
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
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
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
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
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
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
CAGR · 7-Year
Exports
26.09% /yr
Imports
14.64% /yr
reference, FY 2024-25
Export
₹11,291.56 Cr
Import
₹11,064.53 Cr
Trade Balance
+227.03
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.
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.
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.
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.
India's imports under HSN Code 85381090 have grown at 14.64% CAGR, reaching ₹822.59 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 85381090 and GST compliance.
It includes Low-Cost Bulb (<= ₹20)
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.
Under HSN 85381090, Electrical Equipment (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.