---
title: "HSN Code for Machines/Apparatus | HSN 85437099 GST Rate"
description: "Find HSN and GST Rates for 85437099 related to Machines/Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85437099/"
---

# HSN Code 85437099: Machines/Apparatus

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

## Frequently asked questions

### What products are classified under HSN 85437099 ?

It includes Winding Wire | Other

### Can we claim ITC on inputs used to trade Machines/Apparatus?

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 Machines/Apparatus is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Machines/Apparatus?

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.

### Any common misclassification issue with Machines/Apparatus?

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

### How much GST applies to Machines/Apparatus?

Under HSN 85437099, Machines/Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 85437099 (FY 2024-25)

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

- Exports: ₹957 Cr (+26.68% YoY) — 0.0260% of India's total exports
- Imports: ₹4,530 Cr (+13.64% YoY) — 0.0746% of India's total imports
- Trade balance: −₹3,573 Cr (Deficit); surplus rank #12518 of 12657 HSN codes
- Share of Sub-Chapter 8543: 61.34% of its exports; import side 58.94%
- Rank within Sub-Chapter 8543: #1 of 72 by export value; import-side #1

### Key metrics

- Export CAGR: 19.84% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #549 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +62.36% in FY 2022-23
- Contribution to Sub-Ch. 8543: 61.34% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85437099

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 | 322.92 | 0.0141% | — | 50.60% | 2,855.21 | 0.0797% | — | 57.33% | −2,532.29 | #941 |
| FY 2019-20 | 444.52 | 0.0202% | +37.66% | 42.94% | 3,177.10 | 0.0949% | +11.27% | 61.24% | −2,732.58 | #718 |
| FY 2020-21 | 720.57 | 0.0335% | +62.10% | 60.68% | 2,508.86 | 0.0861% | −21.03% | 63.46% | −1,788.29 | #494 |
| FY 2021-22 | 627.16 | 0.0200% | −12.96% | 57.09% | 2,880.16 | 0.0630% | +14.80% | 57.35% | −2,253.00 | #702 |
| FY 2022-23 | 1,018.25 | 0.0281% | +62.36% | 67.26% | 3,537.14 | 0.0615% | +22.81% | 52.01% | −2,518.89 | #494 |
| FY 2023-24 | 755.21 | 0.0209% | −25.83% | 49.36% | 3,986.04 | 0.0710% | +12.69% | 58.01% | −3,230.83 | #654 |
| FY 2024-25 | 956.69 | 0.0260% | +26.68% | 61.34% | 4,529.60 | 0.0746% | +13.64% | 58.94% | −3,572.91 | #549 |

- CAGR (7-year): exports 19.84%/yr, imports 8.00%/yr (consistently Deficit)

## Key trade insights: HSN Code 85437099 export-import analysis

### Consistent export growth: 19.84% CAGR over 7 years

India's exports under HSN Code 85437099 have grown at a compound annual rate of 19.84% over 7 fiscal years, rising from ₹322.92 Crore in FY 2018-19 to ₹956.69 Crore in FY 2024-25.

### HSN Code 85437099 ranked #549 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85437099 ranks #549 out of 12657 HSN codes by total export value. Within Sub-Chapter 8543, it ranks #1 of 72. By trade surplus, it ranks #12518 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 85437099 exports

The strongest single-year export movement for HSN Code 85437099 was recorded in FY 2022-23, when exports surged by 62.36% over the prior year.

### India records a trade deficit of ₹3,572.91 Crore in HSN Code 85437099 goods

In FY 2024-25, India's imports of ₹4,529.60 Cr exceeded exports of ₹956.69 Cr, resulting in a trade deficit of ₹3,572.91 Crore — ranking #12518 of 12657 by surplus magnitude.

### Import growth of 8.00% CAGR signals stable import dependency for Machines/Apparatus

India's imports under HSN Code 85437099 have grown at 8.00% CAGR, reaching ₹4,529.60 Crore in FY 2024-25.

### HSN Code 85437099 contributes 61.34% of Sub-Chapter 8543 exports — ranked #1

Among the 72 HSN codes under Sub-Chapter 8543, HSN Code 85437099 ranks #1 by export value — accounting for 61.34% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 58.94% share (rank #1).

## 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 (this hsn code) | ₹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 |