--- title: "HSN Code for Receiver/amplifier valves, tubes | HSN 85408100 GST Rate" description: "Find HSN and GST Rates for 85408100 related to Receiver/amplifier valves, tubes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85408100/" --- # HSN Code 85408100: Receiver/amplifier valves, tubes - [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 | | --- | --- | --- | --- | --- | | Other valves and tubes: Receiver or amplifier valves and tubes | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85408100 ? It includes Thyristors, Diacs & Triacs excluding Photosensitive Devices ### Any common misclassification issue with Receiver/amplifier valves, tubes? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Receiver/amplifier valves, tubes? 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. ### How much GST applies to Receiver/amplifier valves, tubes? Under HSN 85408100, Receiver/amplifier valves, tubes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Receiver/amplifier valves, tubes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Receiver/amplifier valves, tubes; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Receiver/amplifier valves, tubes? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Receiver/amplifier valves, tubes? 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. ## India's trade performance: HSN Code 85408100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+253.33% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−95.88% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7638 of 12657 HSN codes - Share of Sub-Chapter 8540: 1.33% of its exports; import side 0.23% - Rank within Sub-Chapter 8540: #9 of 14 by export value; import-side #8 ### Key metrics - Export CAGR: 18.65% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8787 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +253.33% in FY 2024-25 - Contribution to Sub-Ch. 8540: 1.33% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85408100 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% | — | 1.30% | 1.13 | 0.0000% | — | 1.07% | −0.94 | #8849 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −36.84% | 0.75% | 1.00 | 0.0000% | −11.50% | 1.16% | −0.88 | #9094 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +16.67% | 0.86% | < ₹1 Crore | 0.0000% | −63.00% | 0.29% | −0.23 | #9076 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +57.14% | 1.67% | 3.71 | 0.0001% | +902.70% | 1.90% | −3.49 | #9149 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +145.45% | 1.09% | 20.37 | 0.0004% | +449.06% | 5.26% | −19.83 | #8617 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −72.22% | 0.29% | 22.55 | 0.0004% | +10.70% | 4.31% | −22.40 | #9590 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +253.33% | 1.33% | < ₹1 Crore | 0.0000% | −95.88% | 0.23% | −0.40 | #8787 | - CAGR (7-year): exports 18.65%/yr, imports -3.19%/yr (consistently Deficit) ## Key trade insights: HSN Code 85408100 export-import analysis ### Consistent export growth: 18.65% CAGR over 7 years India's exports under HSN Code 85408100 have grown at a compound annual rate of 18.65% over 7 fiscal years, rising from ₹0.19 Crore in FY 2018-19 to ₹0.53 Crore in FY 2024-25. ### HSN Code 85408100 ranked #8787 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85408100 ranks #8787 out of 12657 HSN codes by total export value. Within Sub-Chapter 8540, it ranks #9 of 14. By trade surplus, it ranks #7638 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85408100 exports The strongest single-year export movement for HSN Code 85408100 was recorded in FY 2024-25, when exports surged by 253.33% over the prior year. ### India records a trade deficit of ₹0.40 Crore in HSN Code 85408100 goods In FY 2024-25, India's imports of ₹0.93 Cr exceeded exports of ₹0.53 Cr, resulting in a trade deficit of ₹0.40 Crore — ranking #7638 of 12657 by surplus magnitude. ### Import growth of -3.19% CAGR signals stable import dependency for Receiver/amplifier valves, tubes India's imports under HSN Code 85408100 have grown at -3.19% CAGR, reaching ₹0.93 Crore in FY 2024-25. ### HSN Code 85408100 contributes 1.33% of Sub-Chapter 8540 exports — ranked #9 Among the 14 HSN codes under Sub-Chapter 8540, HSN Code 85408100 ranks #9 by export value — accounting for 1.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.23% share (rank #8). ## 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](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 (this hsn code) | < ₹1 Crore | | #10 | [HSN Code 85401200: Cathode-ray TV tubes (Monochrome)](https://busy.in/hsn/hsn-85401200/) | < ₹1 Crore |