---
title: "HSN Code for Electrical Insulators | HSN 85423900 GST Rate"
description: "Find HSN and GST Rates for 85423900 related to Electrical Insulators with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85423900/"
---

# HSN Code 85423900: Electrical Insulators

- [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 8542: Electronic integrated circuits](https://busy.in/hsn/sub-chapter-8542/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85423900 ?

It includes Signal Generators | Impulse Generators

### Any common misclassification issue with Electrical Insulators?

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

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

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 Electrical Insulators is sold with other items?

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

### How much GST applies to Electrical Insulators?

Under HSN 85423900, Electrical Insulators attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Electrical Insulators?

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 85423900 (FY 2024-25)

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

- Exports: ₹274 Cr (−55.42% YoY) — 0.0075% of India's total exports
- Imports: ₹37,789 Cr (+19.27% YoY) — 0.6220% of India's total imports
- Trade balance: −₹37,515 Cr (Deficit); surplus rank #12643 of 12657 HSN codes
- Share of Sub-Chapter 8542: 12.76% of its exports; import side 18.11%
- Rank within Sub-Chapter 8542: #3 of 13 by export value; import-side #2

### Key metrics

- Export CAGR: -22.43% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1529 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +51.36% in FY 2021-22
- Contribution to Sub-Ch. 8542: 12.76% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85423900

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. 8542 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8542 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,259.62 | 0.0551% | — | 70.93% | 11,316.90 | 0.3157% | — | 18.41% | −10,057.28 | #263 |
| FY 2019-20 | 940.59 | 0.0427% | −25.33% | 53.68% | 17,909.75 | 0.5350% | +58.26% | 25.02% | −16,969.16 | #353 |
| FY 2020-21 | 971.97 | 0.0452% | +3.34% | 47.08% | 17,085.43 | 0.5863% | −4.60% | 25.31% | −16,113.46 | #366 |
| FY 2021-22 | 1,471.13 | 0.0469% | +51.36% | 45.22% | 19,144.64 | 0.4189% | +12.05% | 18.82% | −17,673.51 | #332 |
| FY 2022-23 | 992.38 | 0.0274% | −32.54% | 30.80% | 21,471.90 | 0.3735% | +12.16% | 16.55% | −20,479.52 | #508 |
| FY 2023-24 | 615.35 | 0.0170% | −37.99% | 32.34% | 31,683.63 | 0.5642% | +47.56% | 18.48% | −31,068.28 | #794 |
| FY 2024-25 | 274.32 | 0.0075% | −55.42% | 12.76% | 37,788.85 | 0.6220% | +19.27% | 18.11% | −37,514.53 | #1529 |

- CAGR (7-year): exports -22.43%/yr, imports 22.26%/yr (consistently Deficit)

## Key trade insights: HSN Code 85423900 export-import analysis

### Export decline: -22.43% CAGR over 7 years

India's exports under HSN Code 85423900 have declined at a compound annual rate of -22.43% over 7 fiscal years, falling from ₹1,259.62 Crore in FY 2018-19 to ₹274.32 Crore in FY 2024-25.

### HSN Code 85423900 ranked #1529 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85423900 ranks #1529 out of 12657 HSN codes by total export value. Within Sub-Chapter 8542, it ranks #3 of 13. By trade surplus, it ranks #12643 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85423900 exports

The strongest single-year export movement for HSN Code 85423900 was recorded in FY 2021-22, when exports surged by 51.36% over the prior year.

### India records a trade deficit of ₹37,514.53 Crore in HSN Code 85423900 goods

In FY 2024-25, India's imports of ₹37,788.85 Cr exceeded exports of ₹274.32 Cr, resulting in a trade deficit of ₹37,514.53 Crore — ranking #12643 of 12657 by surplus magnitude.

### Import growth of 22.26% CAGR signals rising demand for Electrical Insulators

India's imports under HSN Code 85423900 have grown at 22.26% CAGR, reaching ₹37,788.85 Crore in FY 2024-25.

### HSN Code 85423900 contributes 12.76% of Sub-Chapter 8542 exports — ranked #3

Among the 13 HSN codes under Sub-Chapter 8542, HSN Code 85423900 ranks #3 by export value — accounting for 12.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.11% share (rank #2).

## Related HSN Codes in Sub-Chapter 8542

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85423100: Electronic integrated circuits: Processors and controllers](https://busy.in/hsn/hsn-85423100/) | ₹1,448 Cr |
| #2 | [HSN Code 85423200: Electronic integrated circuits: Memories](https://busy.in/hsn/hsn-85423200/) | ₹294 Cr |
| #3 | HSN Code 85423900: Electrical Insulators (this hsn code) | ₹274 Cr |
| #4 | [HSN Code 85423300: Integrated Circuits\| Amplifiers](https://busy.in/hsn/hsn-85423300/) | ₹77 Cr |
| #5 | [HSN Code 85429000: Other Electrical Insulating Articles](https://busy.in/hsn/hsn-85429000/) | ₹55 Cr |
| — | [HSN Code 85421010: Memory Cards (Integrated Circuit)](https://busy.in/hsn/hsn-85421010/) | — |
| — | [HSN Code 85421020: Other Integrated Circuit Cards](https://busy.in/hsn/hsn-85421020/) | — |
| — | [HSN Code 85421090: Digital Monolithic Integrated Circuits](https://busy.in/hsn/hsn-85421090/) | — |
| — | [HSN Code 85422100: Single Integrated Circuit Cards with Optical Strip](https://busy.in/hsn/hsn-85422100/) | — |
| — | [HSN Code 85422910: Other Monolithic Integrated Circuits](https://busy.in/hsn/hsn-85422910/) | — |