HSN Code 85409900 represents Electrical Machinery Parts under GST classification. This code helps businesses identify Electrical Machinery Parts correctly for billing, taxation, and trade. With HSN Code 85409900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Electrical Machinery Parts.
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HSN Code 85409900 relates to the following description.
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)
Parts : Other
9%
9%
18%
0%
Description of Goods
Parts : Other
Chapter
85 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Sub Chapter
8540 - Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Electrical Machinery Parts does not include products with the following descriptions.
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Television picture tubes of 20” and 21” size, except 21” flat and full square (F and FST) colour TV picture tubes
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Video monitor cathode-ray tubes
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Other
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Monochrome
Television camera tubes; image converters and intensifiers; other photos-cathode tubes
Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm: Data or graphic display tubes, monochrome
Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm: Data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm
Other cathode-ray tubes
Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Magnetrons
Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Other
Other valves and tubes: Receiver or amplifier valves and tubes
Other valves and tubes: Other
Parts : Of cathode-ray tubes
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Television picture tubes of 20” and 21” size, except 21” flat and full square (F and FST) colour TV picture tubes
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Video monitor cathode-ray tubes
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Other
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Monochrome
Television camera tubes; image converters and intensifiers; other photos-cathode tubes
Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm: Data or graphic display tubes, monochrome
Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm: Data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm
Other cathode-ray tubes
Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Magnetrons
Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Other
Other valves and tubes: Receiver or amplifier valves and tubes
Other valves and tubes: Other
Parts : Of cathode-ray tubes
India’s Exports
FY 2024-25₹3 Cr
0.0001% of India’s total exports
India’s Imports
FY 2024-25₹31 Cr
0.0005% of India’s total imports
Trade Balance
FY 2024-25−₹28 Cr
Surplus rank #9803 of 12657 HSN codes
% of Sub-Chapter 8540
FY 2024-257.90%
Share of Sub-Chapter 8540’s total exports in FY 2024-25
Import side: 7.93% of Sub-Chapter 8540’s imports
Rank Within Sub-Chapter 8540
FY 2024-25#5 of 14
Position by export value among HSN codes in Sub-Chapter 8540
Import-side rank: #4 of 14
At a glance
15.45%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#7142
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+384.62%
Peak Growth Year
FY 2024-25 · strongest single-year move
7.90%
Contribution to Sub-Ch. 8540
Share of Sub-Chapter 8540 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−23.20
Exports
1.33 ₹ Cr
0.0001% share
— YoY
9.07% of Sub-Ch. 8540
Imports
24.53 ₹ Cr
0.0007% share
— YoY
23.33% of Sub-Ch. 8540
Balance
−12.11
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−84.96% YoY
1.25% of Sub-Ch. 8540
Imports
12.31 ₹ Cr
0.0004% share
−49.82% YoY
14.22% of Sub-Ch. 8540
Balance
−10.45
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+125.00% YoY
2.75% of Sub-Ch. 8540
Imports
10.90 ₹ Cr
0.0004% share
−11.45% YoY
8.59% of Sub-Ch. 8540
Balance
−6.12
Exports
1.31 ₹ Cr
0.0000% share
+191.11% YoY
9.95% of Sub-Ch. 8540
Imports
7.43 ₹ Cr
0.0002% share
−31.83% YoY
3.80% of Sub-Ch. 8540
Balance
−9.17
Exports
2.42 ₹ Cr
0.0001% share
+84.73% YoY
4.89% of Sub-Ch. 8540
Imports
11.59 ₹ Cr
0.0002% share
+55.99% YoY
2.99% of Sub-Ch. 8540
Balance
−32.64
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−73.14% YoY
1.26% of Sub-Ch. 8540
Imports
33.29 ₹ Cr
0.0006% share
+187.23% YoY
6.36% of Sub-Ch. 8540
Balance
−28.25
Exports
3.15 ₹ Cr
0.0001% share
+384.62% YoY
7.90% of Sub-Ch. 8540
Imports
31.40 ₹ Cr
0.0005% share
−5.68% YoY
7.93% of Sub-Ch. 8540
CAGR · 7-Year
Exports
15.45% /yr
Imports
4.20% /yr
reference, FY 2024-25
Export
₹39.89 Cr
Import
₹395.91 Cr
Trade Balance
−356.02
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.
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.
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.
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.
India's imports under HSN Code 85409900 have grown at 4.20% CAGR, reaching ₹31.40 Crore in FY 2024-25.
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).
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Clear answers to common queries about HSN Code 85409900 and GST compliance.
It includes Photovoltaic Cells (Modules/Panels)
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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).
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.