--- title: "HSN Code for E-cigarettes & vaporizing devices | HSN 85434000 GST Rate" description: "Find HSN and GST Rates for 85434000 related to E-cigarettes & vaporizing devices with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85434000/" --- # HSN Code 85434000: E-cigarettes & vaporizing devices - [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 8543: Electrical machines](https://busy.in/hsn/sub-chapter-8543/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Electronic cigarettes and similar personal electric vaporising devices | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85434000 ? It includes Audio special effect equipment ### Do e‑way bill and e‑invoice apply for E-cigarettes & vaporizing devices? 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. ### Can we claim ITC on inputs used to trade E-cigarettes & vaporizing devices? 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 E-cigarettes & vaporizing devices? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when E-cigarettes & vaporizing devices is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for E-cigarettes & vaporizing devices; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for E-cigarettes & vaporizing devices? 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 85434000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−37.50% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+250.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7481 of 12657 HSN codes - Share of Sub-Chapter 8543: 0.01% of its exports; import side 0.00% - Rank within Sub-Chapter 8543: #30 of 72 by export value; import-side #32 ### Key metrics - National export rank: #9570 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −37.50% in FY 2024-25 - Contribution to Sub-Ch. 8543: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85434000 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. 8543 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8543 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 1.10 | 0.0000% | — | 0.07% | < ₹1 Crore | 0.0000% | — | 0.00% | +1.08 | #8022 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −78.18% | 0.02% | < ₹1 Crore | 0.0000% | +400.00% | 0.00% | +0.14 | #9327 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −37.50% | 0.01% | < ₹1 Crore | 0.0000% | +250.00% | 0.00% | −0.20 | #9570 | ## Key trade insights: HSN Code 85434000 export-import analysis ### Export snapshot for HSN Code 85434000 India exported ₹0.15 Crore worth of E-cigarettes & vaporizing devices in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 85434000 ranked #9570 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85434000 ranks #9570 out of 12657 HSN codes by total export value. Within Sub-Chapter 8543, it ranks #30 of 72. By trade surplus, it ranks #7481 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85434000 exports The strongest single-year export movement for HSN Code 85434000 was recorded in FY 2024-25, when exports declined by 37.50% over the prior year. ### India records a trade deficit of ₹0.20 Crore in HSN Code 85434000 goods In FY 2024-25, India's imports of ₹0.35 Cr exceeded exports of ₹0.15 Cr, resulting in a trade deficit of ₹0.20 Crore — ranking #7481 of 12657 by surplus magnitude. ### HSN Code 85434000 contributes 0.01% of Sub-Chapter 8543 exports — ranked #30 Among the 72 HSN codes under Sub-Chapter 8543, HSN Code 85434000 ranks #30 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #32). ## Related HSN Codes in Sub-Chapter 8543 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85437099: Machines/Apparatus](https://busy.in/hsn/hsn-85437099/) | ₹957 Cr | | #2 | [HSN Code 85439000: Electric Conductors of Copper](https://busy.in/hsn/hsn-85439000/) | ₹218 Cr | | #3 | [HSN Code 85433000: Electroplating, Electrolysis & Electrophoresis Machines](https://busy.in/hsn/hsn-85433000/) | ₹97 Cr | | #4 | [HSN Code 85437022: Mixing System/Consoles (Audio)](https://busy.in/hsn/hsn-85437022/) | ₹57 Cr | | #5 | [HSN Code 85432090: Signal Generators \| Other](https://busy.in/hsn/hsn-85432090/) | ₹49 Cr | | #6 | [HSN Code 85437092: Solar-Powered Equipment & Gadgets](https://busy.in/hsn/hsn-85437092/) | ₹47 Cr | | #7 | [HSN Code 85437069: Other machines and apparatus: Amplifier: Other](https://busy.in/hsn/hsn-85437069/) | ₹40 Cr | | #8 | [HSN Code 85437012: Other machines and apparatus: Metal detector](https://busy.in/hsn/hsn-85437012/) | ₹32 Cr | | #9 | [HSN Code 85432020: Signal Generators \| Impulse Generators](https://busy.in/hsn/hsn-85432020/) | ₹17 Cr | | #10 | [HSN Code 85437019: Other Machines And Apparatus\| Other](https://busy.in/hsn/hsn-85437019/) | ₹15 Cr | | #30 | HSN Code 85434000: E-cigarettes & vaporizing devices (this hsn code) | < ₹1 Crore |