---
title: "HSN Code for Audio visual stereo encoders | HSN 85437094 GST Rate"
description: "Find HSN and GST Rates for 85437094 related to Audio visual stereo encoders with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85437094/"
---

# HSN Code 85437094: Audio visual stereo encoders

- [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 |
| --- | --- | --- | --- | --- |
| Other machines and apparatus: Other: Audio visual stereo encoders | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85437094 ?

It includes Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN))

### Any common misclassification issue with Audio visual stereo encoders?

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 Audio visual stereo encoders?

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 Audio visual stereo encoders?

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

### How much GST applies to Audio visual stereo encoders?

Under HSN 85437094, Audio visual stereo encoders attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Audio visual stereo encoders?

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 85437094 (FY 2024-25)

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

- Exports: ₹1 Cr (+47.62% YoY) — 0.0000% of India's total exports
- Imports: ₹6 Cr (−22.03% YoY) — 0.0001% of India's total imports
- Trade balance: −₹5 Cr (Deficit); surplus rank #8564 of 12657 HSN codes
- Share of Sub-Chapter 8543: 0.08% of its exports; import side 0.08%
- Rank within Sub-Chapter 8543: #17 of 72 by export value; import-side #21

### Key metrics

- Export CAGR: -14.12% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8050 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +47.62% in FY 2024-25
- Contribution to Sub-Ch. 8543: 0.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85437094

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 | 3.09 | 0.0001% | — | 0.48% | 10.34 | 0.0003% | — | 0.21% | −7.25 | #6431 |
| FY 2019-20 | 3.28 | 0.0001% | +6.15% | 0.32% | 5.92 | 0.0002% | −42.75% | 0.11% | −2.64 | #6347 |
| FY 2020-21 | 2.38 | 0.0001% | −27.44% | 0.20% | 7.63 | 0.0003% | +28.89% | 0.19% | −5.25 | #6781 |
| FY 2021-22 | 1.92 | 0.0001% | −19.33% | 0.17% | 8.17 | 0.0002% | +7.08% | 0.16% | −6.25 | #7358 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −52.60% | 0.06% | 9.15 | 0.0002% | +12.00% | 0.13% | −8.24 | #8185 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −7.69% | 0.05% | 7.40 | 0.0001% | −19.13% | 0.11% | −6.56 | #8386 |
| FY 2024-25 | 1.24 | 0.0000% | +47.62% | 0.08% | 5.77 | 0.0001% | −22.03% | 0.08% | −4.53 | #8050 |

- CAGR (7-year): exports -14.12%/yr, imports -9.26%/yr (consistently Deficit)

## Key trade insights: HSN Code 85437094 export-import analysis

### Export decline: -14.12% CAGR over 7 years

India's exports under HSN Code 85437094 have declined at a compound annual rate of -14.12% over 7 fiscal years, falling from ₹3.09 Crore in FY 2018-19 to ₹1.24 Crore in FY 2024-25.

### HSN Code 85437094 ranked #8050 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85437094 ranks #8050 out of 12657 HSN codes by total export value. Within Sub-Chapter 8543, it ranks #17 of 72. By trade surplus, it ranks #8564 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 85437094 exports

The strongest single-year export movement for HSN Code 85437094 was recorded in FY 2024-25, when exports surged by 47.62% over the prior year.

### India records a trade deficit of ₹4.53 Crore in HSN Code 85437094 goods

In FY 2024-25, India's imports of ₹5.77 Cr exceeded exports of ₹1.24 Cr, resulting in a trade deficit of ₹4.53 Crore — ranking #8564 of 12657 by surplus magnitude.

### Import growth of -9.26% CAGR signals stable import dependency for Audio visual stereo encoders

India's imports under HSN Code 85437094 have grown at -9.26% CAGR, reaching ₹5.77 Crore in FY 2024-25.

### HSN Code 85437094 contributes 0.08% of Sub-Chapter 8543 exports — ranked #17

Among the 72 HSN codes under Sub-Chapter 8543, HSN Code 85437094 ranks #17 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.08% share (rank #21).

## 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 |
| #17 | HSN Code 85437094: Audio visual stereo encoders (this hsn code) | ₹1 Cr |