---
title: "HSN Code for Magnetron | HSN 85407100 GST Rate"
description: "Find HSN and GST Rates for 85407100 related to Magnetron with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85407100/"
---

# HSN Code 85407100: Magnetron

- [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 8540: Thermionic, cold cathode tubes](https://busy.in/hsn/sub-chapter-8540/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Magnetrons | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85407100 ?

It includes Transistors (<1W Dissipation)

### Any common misclassification issue with Magnetron?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Magnetron?

Under HSN 85407100, Magnetron attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Magnetron?

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.

### Does packaging or labelling change the GST for Magnetron?

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 Magnetron?

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 85407100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹11 Cr (+24.15% YoY) — 0.0003% of India's total exports
- Imports: ₹181 Cr (−43.29% YoY) — 0.0030% of India's total imports
- Trade balance: −₹171 Cr (Deficit); surplus rank #11196 of 12657 HSN codes
- Share of Sub-Chapter 8540: 27.33% of its exports; import side 45.83%
- Rank within Sub-Chapter 8540: #1 of 14 by export value; import-side #1

### Key metrics

- Export CAGR: 104.28% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5696 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +737.70% in FY 2022-23
- Contribution to Sub-Ch. 8540: 27.33% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85407100

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. 8540 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8540 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 1.02% | 21.09 | 0.0006% | — | 20.06% | −20.94 | #8982 |
| FY 2019-20 | 1.06 | 0.0000% | +606.67% | 6.60% | 23.44 | 0.0007% | +11.14% | 27.07% | −22.38 | #7556 |
| FY 2020-21 | 1.39 | 0.0001% | +31.13% | 8.51% | 36.39 | 0.0012% | +55.25% | 28.67% | −35.00 | #7354 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −56.12% | 4.63% | 87.12 | 0.0019% | +139.41% | 44.56% | −86.51 | #8436 |
| FY 2022-23 | 5.11 | 0.0001% | +737.70% | 10.33% | 250.06 | 0.0043% | +187.03% | 64.55% | −244.95 | #6432 |
| FY 2023-24 | 8.78 | 0.0002% | +71.82% | 17.09% | 319.98 | 0.0057% | +27.96% | 61.10% | −311.20 | #5887 |
| FY 2024-25 | 10.90 | 0.0003% | +24.15% | 27.33% | 181.45 | 0.0030% | −43.29% | 45.83% | −170.55 | #5696 |

- CAGR (7-year): exports 104.28%/yr, imports 43.15%/yr (consistently Deficit)

## Key trade insights: HSN Code 85407100 export-import analysis

### Consistent export growth: 104.28% CAGR over 7 years

India's exports under HSN Code 85407100 have grown at a compound annual rate of 104.28% over 7 fiscal years, rising from ₹0.15 Crore in FY 2018-19 to ₹10.90 Crore in FY 2024-25.

### HSN Code 85407100 ranked #5696 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85407100 ranks #5696 out of 12657 HSN codes by total export value. Within Sub-Chapter 8540, it ranks #1 of 14. By trade surplus, it ranks #11196 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 85407100 exports

The strongest single-year export movement for HSN Code 85407100 was recorded in FY 2022-23, when exports surged by 737.70% over the prior year.

### India records a trade deficit of ₹170.55 Crore in HSN Code 85407100 goods

In FY 2024-25, India's imports of ₹181.45 Cr exceeded exports of ₹10.90 Cr, resulting in a trade deficit of ₹170.55 Crore — ranking #11196 of 12657 by surplus magnitude.

### Import growth of 43.15% CAGR signals rising demand for Magnetron

India's imports under HSN Code 85407100 have grown at 43.15% CAGR, reaching ₹181.45 Crore in FY 2024-25.

### HSN Code 85407100 contributes 27.33% of Sub-Chapter 8540 exports — ranked #1

Among the 14 HSN codes under Sub-Chapter 8540, HSN Code 85407100 ranks #1 by export value — accounting for 27.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 45.83% share (rank #1).

## Related HSN Codes in Sub-Chapter 8540

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 85407100: Magnetron (this hsn code) | ₹11 Cr |
| #2 | [HSN Code 85407900: Other Microwave Tube](https://busy.in/hsn/hsn-85407900/) | ₹10 Cr |
| #3 | [HSN Code 85402000: Television Camera Tubes; Image Converters/Intensifiers](https://busy.in/hsn/hsn-85402000/) | ₹7 Cr |
| #4 | [HSN Code 85408900: Other valves and tubes: Other](https://busy.in/hsn/hsn-85408900/) | ₹4 Cr |
| #5 | [HSN Code 85409900: Electrical Machinery Parts](https://busy.in/hsn/hsn-85409900/) | ₹3 Cr |
| #6 | [HSN Code 85409100: Parts : Of cathode-ray tubes](https://busy.in/hsn/hsn-85409100/) | ₹2 Cr |
| #7 | [HSN Code 85404010: Monochrome Data/Graphic Display Tubes](https://busy.in/hsn/hsn-85404010/) | < ₹1 Crore |
| #8 | [HSN Code 85406000: Other Cathode-Ray Tubes](https://busy.in/hsn/hsn-85406000/) | < ₹1 Crore |
| #9 | [HSN Code 85408100: Receiver/amplifier valves, tubes](https://busy.in/hsn/hsn-85408100/) | < ₹1 Crore |
| #10 | [HSN Code 85401200: Cathode-ray TV tubes (Monochrome)](https://busy.in/hsn/hsn-85401200/) | < ₹1 Crore |