--- title: "HSN Code for Parts for Electrical Machinery & Audio-Visual Equipment | HSN 85389000 GST Rate" description: "Find HSN and GST Rates for 85389000 related to Parts for Electrical Machinery & Audio-Visual Equipment with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85389000/" --- # HSN Code 85389000: Parts for Electrical Machinery & Audio-Visual Equipment - [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 | | --- | --- | --- | --- | --- | | Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85389000 ? It includes Torch Bulbs ### Does packaging or labelling change the GST for Parts for Electrical Machinery & Audio-Visual Equipment? 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 Parts for Electrical Machinery & Audio-Visual Equipment? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Parts for Electrical Machinery & Audio-Visual Equipment? 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 Parts for Electrical Machinery & Audio-Visual Equipment? 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 should mixed supplies be billed when Parts for Electrical Machinery & Audio-Visual Equipment is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts for Electrical Machinery & Audio-Visual Equipment; Nil for exempt items if applicable). ## India's trade performance: HSN Code 85389000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹7,360 Cr (+33.79% YoY) — 0.2000% of India's total exports - Imports: ₹8,689 Cr (+14.28% YoY) — 0.1430% of India's total imports - Trade balance: −₹1,329 Cr (Deficit); surplus rank #12305 of 12657 HSN codes - Share of Sub-Chapter 8538: 65.18% of its exports; import side 78.53% - Rank within Sub-Chapter 8538: #1 of 3 by export value; import-side #1 ### Key metrics - Export CAGR: 15.61% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #64 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +33.79% in FY 2024-25 - Contribution to Sub-Ch. 8538: 65.18% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85389000 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 | 3,082.04 | 0.1349% | — | 69.47% | 4,423.17 | 0.1234% | — | 73.70% | −1,341.13 | #100 | | FY 2019-20 | 3,105.29 | 0.1411% | +0.75% | 67.32% | 4,069.60 | 0.1216% | −7.99% | 72.18% | −964.31 | #105 | | FY 2020-21 | 3,074.91 | 0.1430% | −0.98% | 62.78% | 4,191.68 | 0.1439% | +3.00% | 74.84% | −1,116.77 | #103 | | FY 2021-22 | 4,096.34 | 0.1305% | +33.22% | 64.58% | 5,432.94 | 0.1189% | +29.61% | 75.88% | −1,336.60 | #110 | | FY 2022-23 | 5,033.73 | 0.1390% | +22.88% | 64.97% | 6,928.86 | 0.1205% | +27.53% | 77.72% | −1,895.13 | #93 | | FY 2023-24 | 5,501.08 | 0.1520% | +9.28% | 66.56% | 7,603.54 | 0.1354% | +9.74% | 75.96% | −2,102.46 | #89 | | FY 2024-25 | 7,359.74 | 0.2000% | +33.79% | 65.18% | 8,689.18 | 0.1430% | +14.28% | 78.53% | −1,329.44 | #64 | - CAGR (7-year): exports 15.61%/yr, imports 11.91%/yr (consistently Deficit) ## Key trade insights: HSN Code 85389000 export-import analysis ### Consistent export growth: 15.61% CAGR over 7 years India's exports under HSN Code 85389000 have grown at a compound annual rate of 15.61% over 7 fiscal years, rising from ₹3,082.04 Crore in FY 2018-19 to ₹7,359.74 Crore in FY 2024-25. ### HSN Code 85389000 ranked #64 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85389000 ranks #64 out of 12657 HSN codes by total export value. Within Sub-Chapter 8538, it ranks #1 of 3. By trade surplus, it ranks #12305 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85389000 exports The strongest single-year export movement for HSN Code 85389000 was recorded in FY 2024-25, when exports surged by 33.79% over the prior year. ### India records a trade deficit of ₹1,329.44 Crore in HSN Code 85389000 goods In FY 2024-25, India's imports of ₹8,689.18 Cr exceeded exports of ₹7,359.74 Cr, resulting in a trade deficit of ₹1,329.44 Crore — ranking #12305 of 12657 by surplus magnitude. ### Import growth of 11.91% CAGR signals rising demand for Parts for Electrical Machinery & Audio-Visual Equipment India's imports under HSN Code 85389000 have grown at 11.91% CAGR, reaching ₹8,689.18 Crore in FY 2024-25. ### HSN Code 85389000 contributes 65.18% of Sub-Chapter 8538 exports — ranked #1 Among the 3 HSN codes under Sub-Chapter 8538, HSN Code 85389000 ranks #1 by export value — accounting for 65.18% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 78.53% share (rank #1). ## 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 (this hsn code) | ₹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)](https://busy.in/hsn/hsn-85381090/) | ₹1,392 Cr |