---
title: "HSN Code for Parts : Of cathode-ray tubes | HSN 85409100 GST Rate"
description: "Find HSN and GST Rates for 85409100 related to Parts : Of cathode-ray tubes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85409100/"
---

# HSN Code 85409100: Parts : Of cathode-ray 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 |
| --- | --- | --- | --- | --- |
| Parts : Of cathode-ray tubes | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85409100 ?

It includes Light Naphtha

### Do e‑way bill and e‑invoice apply for Parts : Of cathode-ray 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.

### How should mixed supplies be billed when Parts : Of cathode-ray tubes is sold with other items?

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

### How much GST applies to Parts : Of cathode-ray tubes?

Under HSN 85409100, Parts : Of cathode-ray tubes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Parts : Of cathode-ray tubes?

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 Parts : Of cathode-ray 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 Parts : Of cathode-ray 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.

## India's trade performance: HSN Code 85409100 (FY 2024-25)

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

- Exports: ₹2 Cr (+21.23% YoY) — 0.0001% of India's total exports
- Imports: ₹1 Cr (+7.63% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4564 of 12657 HSN codes
- Share of Sub-Chapter 8540: 5.44% of its exports; import side 0.32%
- Rank within Sub-Chapter 8540: #6 of 14 by export value; import-side #7

### Key metrics

- Export CAGR: 7.58% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7521 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +64.29% in FY 2019-20
- Contribution to Sub-Ch. 8540: 5.44% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85409100

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 | 1.40 | 0.0001% | — | 9.54% | < ₹1 Crore | 0.0000% | — | 0.49% | +0.89 | #7305 |
| FY 2019-20 | 2.30 | 0.0001% | +64.29% | 14.33% | < ₹1 Crore | 0.0000% | −41.18% | 0.35% | +2.00 | #6784 |
| FY 2020-21 | 1.54 | 0.0001% | −33.04% | 9.42% | < ₹1 Crore | 0.0000% | −30.00% | 0.17% | +1.33 | #7262 |
| FY 2021-22 | 1.81 | 0.0001% | +17.53% | 13.74% | < ₹1 Crore | 0.0000% | −66.67% | 0.04% | +1.74 | #7435 |
| FY 2022-23 | 1.18 | 0.0000% | −34.81% | 2.38% | < ₹1 Crore | 0.0000% | +400.00% | 0.09% | +0.83 | #7956 |
| FY 2023-24 | 1.79 | 0.0000% | +51.69% | 3.48% | 1.18 | 0.0000% | +237.14% | 0.23% | +0.61 | #7687 |
| FY 2024-25 | 2.17 | 0.0001% | +21.23% | 5.44% | 1.27 | 0.0000% | +7.63% | 0.32% | +0.90 | #7521 |

- CAGR (7-year): exports 7.58%/yr, imports 16.42%/yr (consistently Surplus)

## Key trade insights: HSN Code 85409100 export-import analysis

### Consistent export growth: 7.58% CAGR over 7 years

India's exports under HSN Code 85409100 have grown at a compound annual rate of 7.58% over 7 fiscal years, rising from ₹1.40 Crore in FY 2018-19 to ₹2.17 Crore in FY 2024-25.

### HSN Code 85409100 ranked #7521 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85409100 ranks #7521 out of 12657 HSN codes by total export value. Within Sub-Chapter 8540, it ranks #6 of 14. By trade surplus, it ranks #4564 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 85409100 exports

The strongest single-year export movement for HSN Code 85409100 was recorded in FY 2019-20, when exports surged by 64.29% over the prior year.

### India maintains a trade surplus of ₹0.90 Crore in HSN Code 85409100 goods

In FY 2024-25, India's exports of ₹2.17 Cr exceeded imports of ₹1.27 Cr, resulting in a trade surplus of ₹0.90 Crore — ranking #4564 of 12657 by surplus magnitude.

### Import growth of 16.42% CAGR signals rising demand for Parts : Of cathode-ray tubes

India's imports under HSN Code 85409100 have grown at 16.42% CAGR, reaching ₹1.27 Crore in FY 2024-25.

### HSN Code 85409100 contributes 5.44% of Sub-Chapter 8540 exports — ranked #6

Among the 14 HSN codes under Sub-Chapter 8540, HSN Code 85409100 ranks #6 by export value — accounting for 5.44% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.32% share (rank #7).

## 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 (this hsn code) | ₹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 |