HSN Code 85389000 represents Parts for Electrical Machinery & Audio-Visual Equipment under GST classification. This code helps businesses identify Parts for Electrical Machinery & Audio-Visual Equipment correctly for billing, taxation, and trade. With HSN Code 85389000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Parts for Electrical Machinery & Audio-Visual Equipment.
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HSN Code 85389000 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
Other
9%
9%
18%
0%
Description of Goods
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%
Parts for Electrical Machinery & Audio-Visual Equipment 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
Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: Other
India’s Exports
FY 2024-25₹7,360 Cr
0.2000% of India’s total exports
India’s Imports
FY 2024-25₹8,689 Cr
0.1430% of India’s total imports
Trade Balance
FY 2024-25−₹1,329 Cr
Surplus rank #12305 of 12657 HSN codes
% of Sub-Chapter 8538
FY 2024-2565.18%
Share of Sub-Chapter 8538’s total exports in FY 2024-25
Import side: 78.53% of Sub-Chapter 8538’s imports
Rank Within Sub-Chapter 8538
FY 2024-25#1 of 3
Position by export value among HSN codes in Sub-Chapter 8538
Import-side rank: #1 of 3
At a glance
15.61%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#64
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+33.79%
Peak Growth Year
FY 2024-25 · strongest single-year move
65.18%
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
−1,341.13
Exports
3,082.04 ₹ Cr
0.1349% share
— YoY
69.47% of Sub-Ch. 8538
Imports
4,423.17 ₹ Cr
0.1234% share
— YoY
73.70% of Sub-Ch. 8538
Balance
−964.31
Exports
3,105.29 ₹ Cr
0.1411% share
+0.75% YoY
67.32% of Sub-Ch. 8538
Imports
4,069.60 ₹ Cr
0.1216% share
−7.99% YoY
72.18% of Sub-Ch. 8538
Balance
−1,116.77
Exports
3,074.91 ₹ Cr
0.1430% share
−0.98% YoY
62.78% of Sub-Ch. 8538
Imports
4,191.68 ₹ Cr
0.1439% share
+3.00% YoY
74.84% of Sub-Ch. 8538
Balance
−1,336.60
Exports
4,096.34 ₹ Cr
0.1305% share
+33.22% YoY
64.58% of Sub-Ch. 8538
Imports
5,432.94 ₹ Cr
0.1189% share
+29.61% YoY
75.88% of Sub-Ch. 8538
Balance
−1,895.13
Exports
5,033.73 ₹ Cr
0.1390% share
+22.88% YoY
64.97% of Sub-Ch. 8538
Imports
6,928.86 ₹ Cr
0.1205% share
+27.53% YoY
77.72% of Sub-Ch. 8538
Balance
−2,102.46
Exports
5,501.08 ₹ Cr
0.1520% share
+9.28% YoY
66.56% of Sub-Ch. 8538
Imports
7,603.54 ₹ Cr
0.1354% share
+9.74% YoY
75.96% of Sub-Ch. 8538
Balance
−1,329.44
Exports
7,359.74 ₹ Cr
0.2000% share
+33.79% YoY
65.18% of Sub-Ch. 8538
Imports
8,689.18 ₹ Cr
0.1430% share
+14.28% YoY
78.53% of Sub-Ch. 8538
CAGR · 7-Year
Exports
15.61% /yr
Imports
11.91% /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 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.
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.
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.
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.
India's imports under HSN Code 85389000 have grown at 11.91% CAGR, reaching ₹8,689.18 Crore in FY 2024-25.
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).
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 85389000 and GST compliance.
It includes Torch Bulbs
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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).