---
title: "HSN Code for Electrical Machinery Parts | HSN 85409900 GST Rate"
description: "Find HSN and GST Rates for 85409900 related to Electrical Machinery Parts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85409900/"
---

# HSN Code 85409900: Electrical Machinery Parts

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

## Frequently asked questions

### What products are classified under HSN 85409900 ?

It includes Photovoltaic Cells (Modules/Panels)

### Does packaging or labelling change the GST for Electrical Machinery Parts?

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.

### Any common misclassification issue with Electrical Machinery Parts?

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

### Can we claim ITC on inputs used to trade Electrical Machinery Parts?

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

### How should mixed supplies be billed when Electrical Machinery Parts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electrical Machinery Parts; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Electrical Machinery Parts?

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 85409900 (FY 2024-25)

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

- Exports: ₹3 Cr (+384.62% YoY) — 0.0001% of India's total exports
- Imports: ₹31 Cr (−5.68% YoY) — 0.0005% of India's total imports
- Trade balance: −₹28 Cr (Deficit); surplus rank #9803 of 12657 HSN codes
- Share of Sub-Chapter 8540: 7.90% of its exports; import side 7.93%
- Rank within Sub-Chapter 8540: #5 of 14 by export value; import-side #4

### Key metrics

- Export CAGR: 15.45% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7142 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +384.62% in FY 2024-25
- Contribution to Sub-Ch. 8540: 7.90% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85409900

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 | 1.33 | 0.0001% | — | 9.07% | 24.53 | 0.0007% | — | 23.33% | −23.20 | #7350 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −84.96% | 1.25% | 12.31 | 0.0004% | −49.82% | 14.22% | −12.11 | #8846 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +125.00% | 2.75% | 10.90 | 0.0004% | −11.45% | 8.59% | −10.45 | #8314 |
| FY 2021-22 | 1.31 | 0.0000% | +191.11% | 9.95% | 7.43 | 0.0002% | −31.83% | 3.80% | −6.12 | #7745 |
| FY 2022-23 | 2.42 | 0.0001% | +84.73% | 4.89% | 11.59 | 0.0002% | +55.99% | 2.99% | −9.17 | #7223 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −73.14% | 1.26% | 33.29 | 0.0006% | +187.23% | 6.36% | −32.64 | #8592 |
| FY 2024-25 | 3.15 | 0.0001% | +384.62% | 7.90% | 31.40 | 0.0005% | −5.68% | 7.93% | −28.25 | #7142 |

- CAGR (7-year): exports 15.45%/yr, imports 4.20%/yr (consistently Deficit)

## Key trade insights: HSN Code 85409900 export-import analysis

### Consistent export growth: 15.45% CAGR over 7 years

India's exports under HSN Code 85409900 have grown at a compound annual rate of 15.45% over 7 fiscal years, rising from ₹1.33 Crore in FY 2018-19 to ₹3.15 Crore in FY 2024-25.

### HSN Code 85409900 ranked #7142 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85409900 ranks #7142 out of 12657 HSN codes by total export value. Within Sub-Chapter 8540, it ranks #5 of 14. By trade surplus, it ranks #9803 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 85409900 exports

The strongest single-year export movement for HSN Code 85409900 was recorded in FY 2024-25, when exports surged by 384.62% over the prior year.

### India records a trade deficit of ₹28.25 Crore in HSN Code 85409900 goods

In FY 2024-25, India's imports of ₹31.40 Cr exceeded exports of ₹3.15 Cr, resulting in a trade deficit of ₹28.25 Crore — ranking #9803 of 12657 by surplus magnitude.

### Import growth of 4.20% CAGR signals stable import dependency for Electrical Machinery Parts

India's imports under HSN Code 85409900 have grown at 4.20% CAGR, reaching ₹31.40 Crore in FY 2024-25.

### HSN Code 85409900 contributes 7.90% of Sub-Chapter 8540 exports — ranked #5

Among the 14 HSN codes under Sub-Chapter 8540, HSN Code 85409900 ranks #5 by export value — accounting for 7.90% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.93% share (rank #4).

## 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 (this hsn code) | ₹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 |