---
title: "HSN Code for Other valves and tubes: Other | HSN 85408900 GST Rate"
description: "Find HSN and GST Rates for 85408900 related to Other valves and tubes: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85408900/"
---

# HSN Code 85408900: Other valves and tubes: Other

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

## Frequently asked questions

### What products are classified under HSN 85408900 ?

It includes Thyristors, diacs and triacs, other than photosensitive devices : Other

### How should mixed supplies be billed when Other valves and tubes: Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other valves and tubes: Other; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other valves and tubes: Other?

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 Other valves and tubes: Other?

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 Other valves and tubes: Other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Other valves and tubes: Other?

Under HSN 85408900, Other valves and tubes: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other valves and tubes: Other?

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 85408900 (FY 2024-25)

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

- Exports: ₹4 Cr (−51.84% YoY) — 0.0001% of India's total exports
- Imports: ₹45 Cr (−2.26% YoY) — 0.0007% of India's total imports
- Trade balance: −₹41 Cr (Deficit); surplus rank #10090 of 12657 HSN codes
- Share of Sub-Chapter 8540: 9.85% of its exports; import side 11.35%
- Rank within Sub-Chapter 8540: #4 of 14 by export value; import-side #3

### Key metrics

- Export CAGR: 10.49% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6903 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +331.75% in FY 2023-24
- Contribution to Sub-Ch. 8540: 9.85% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85408900

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 | 2.16 | 0.0001% | — | 14.72% | 22.19 | 0.0006% | — | 21.10% | −20.03 | #6868 |
| FY 2019-20 | 1.20 | 0.0001% | −44.44% | 7.48% | 17.97 | 0.0005% | −19.02% | 20.76% | −16.77 | #7425 |
| FY 2020-21 | 2.05 | 0.0001% | +70.83% | 12.55% | 20.34 | 0.0007% | +13.19% | 16.03% | −18.29 | #6960 |
| FY 2021-22 | 2.57 | 0.0001% | +25.37% | 19.51% | 28.76 | 0.0006% | +41.40% | 14.71% | −26.19 | #7070 |
| FY 2022-23 | 1.89 | 0.0001% | −26.46% | 3.82% | 32.23 | 0.0006% | +12.07% | 8.32% | −30.34 | #7500 |
| FY 2023-24 | 8.16 | 0.0002% | +331.75% | 15.88% | 45.96 | 0.0008% | +42.60% | 8.78% | −37.80 | #5991 |
| FY 2024-25 | 3.93 | 0.0001% | −51.84% | 9.85% | 44.92 | 0.0007% | −2.26% | 11.35% | −40.99 | #6903 |

- CAGR (7-year): exports 10.49%/yr, imports 12.47%/yr (consistently Deficit)

## Key trade insights: HSN Code 85408900 export-import analysis

### Consistent export growth: 10.49% CAGR over 7 years

India's exports under HSN Code 85408900 have grown at a compound annual rate of 10.49% over 7 fiscal years, rising from ₹2.16 Crore in FY 2018-19 to ₹3.93 Crore in FY 2024-25.

### HSN Code 85408900 ranked #6903 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85408900 ranks #6903 out of 12657 HSN codes by total export value. Within Sub-Chapter 8540, it ranks #4 of 14. By trade surplus, it ranks #10090 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 85408900 exports

The strongest single-year export movement for HSN Code 85408900 was recorded in FY 2023-24, when exports surged by 331.75% over the prior year.

### India records a trade deficit of ₹40.99 Crore in HSN Code 85408900 goods

In FY 2024-25, India's imports of ₹44.92 Cr exceeded exports of ₹3.93 Cr, resulting in a trade deficit of ₹40.99 Crore — ranking #10090 of 12657 by surplus magnitude.

### Import growth of 12.47% CAGR signals rising demand for Other valves and tubes: Other

India's imports under HSN Code 85408900 have grown at 12.47% CAGR, reaching ₹44.92 Crore in FY 2024-25.

### HSN Code 85408900 contributes 9.85% of Sub-Chapter 8540 exports — ranked #4

Among the 14 HSN codes under Sub-Chapter 8540, HSN Code 85408900 ranks #4 by export value — accounting for 9.85% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.35% share (rank #3).

## 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 (this hsn code) | ₹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 |