---
title: "HSN Code for Other Microwave Tube | HSN 85407900 GST Rate"
description: "Find HSN and GST Rates for 85407900 related to Other Microwave Tube with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85407900/"
---

# HSN Code 85407900: Other Microwave Tube

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85407900 ?

It includes Transistors, other

### Does packaging or labelling change the GST for Other Microwave Tube?

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.

### Do e‑way bill and e‑invoice apply for Other Microwave Tube?

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 Microwave Tube?

Under HSN 85407900, Other Microwave Tube attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other Microwave Tube?

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 Other Microwave Tube?

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

## India's trade performance: HSN Code 85407900 (FY 2024-25)

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

- Exports: ₹10 Cr (+346.55% YoY) — 0.0003% of India's total exports
- Imports: ₹23 Cr (+142.75% YoY) — 0.0004% of India's total imports
- Trade balance: −₹13 Cr (Deficit); surplus rank #9261 of 12657 HSN codes
- Share of Sub-Chapter 8540: 25.97% of its exports; import side 5.92%
- Rank within Sub-Chapter 8540: #2 of 14 by export value; import-side #5

### Key metrics

- Export CAGR: 120.56% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5745 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +10,900.00% in FY 2019-20
- Contribution to Sub-Ch. 8540: 25.97% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85407900

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% | — | 0.61% | 5.68 | 0.0002% | — | 5.40% | −5.59 | #9231 |
| FY 2019-20 | 9.90 | 0.0004% | +10,900.00% | 61.68% | 6.90 | 0.0002% | +21.48% | 7.97% | +3.00 | #5024 |
| FY 2020-21 | 8.59 | 0.0004% | −13.23% | 52.57% | 9.82 | 0.0003% | +42.32% | 7.74% | −1.23 | #5287 |
| FY 2021-22 | 1.65 | 0.0001% | −80.79% | 12.53% | 26.03 | 0.0006% | +165.07% | 13.31% | −24.38 | #7518 |
| FY 2022-23 | 18.48 | 0.0005% | +1,020.00% | 37.34% | 4.36 | 0.0001% | −83.25% | 1.13% | +14.12 | #4769 |
| FY 2023-24 | 2.32 | 0.0001% | −87.45% | 4.51% | 9.66 | 0.0002% | +121.56% | 1.84% | −7.34 | #7426 |
| FY 2024-25 | 10.36 | 0.0003% | +346.55% | 25.97% | 23.45 | 0.0004% | +142.75% | 5.92% | −13.09 | #5745 |

- CAGR (7-year): exports 120.56%/yr, imports 26.66%/yr (consistently Deficit)

## Key trade insights: HSN Code 85407900 export-import analysis

### Consistent export growth: 120.56% CAGR over 7 years

India's exports under HSN Code 85407900 have grown at a compound annual rate of 120.56% over 7 fiscal years, rising from ₹0.09 Crore in FY 2018-19 to ₹10.36 Crore in FY 2024-25.

### HSN Code 85407900 ranked #5745 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85407900 ranks #5745 out of 12657 HSN codes by total export value. Within Sub-Chapter 8540, it ranks #2 of 14. By trade surplus, it ranks #9261 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 85407900 exports

The strongest single-year export movement for HSN Code 85407900 was recorded in FY 2019-20, when exports surged by 10,900.00% over the prior year.

### India records a trade deficit of ₹13.09 Crore in HSN Code 85407900 goods

In FY 2024-25, India's imports of ₹23.45 Cr exceeded exports of ₹10.36 Cr, resulting in a trade deficit of ₹13.09 Crore — ranking #9261 of 12657 by surplus magnitude.

### Import growth of 26.66% CAGR signals rising demand for Other Microwave Tube

India's imports under HSN Code 85407900 have grown at 26.66% CAGR, reaching ₹23.45 Crore in FY 2024-25.

### HSN Code 85407900 contributes 25.97% of Sub-Chapter 8540 exports — ranked #2

Among the 14 HSN codes under Sub-Chapter 8540, HSN Code 85407900 ranks #2 by export value — accounting for 25.97% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.92% share (rank #5).

## 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](https://busy.in/hsn/hsn-85407100/) | ₹11 Cr |
| #2 | HSN Code 85407900: Other Microwave Tube (this hsn code) | ₹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 |