Find GST Rates & HSN

HSN Code 85437099: Other Electrical Machines and Apparatus With Individual Functions

HSN Code 85437099 represents Other Electrical Machines and Apparatus With Individual Functions under GST classification. This code helps businesses identify Other Electrical Machines and Apparatus With Individual Functions correctly for billing, taxation, and trade. With HSN Code 85437099, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Electrical Machines and Apparatus With Individual Functions.

Free Live Demo Available Today

Don’t Let HSN Mistakes Affect Your GST Filing

Manage correct HSN codes and GST rates with BUSY.

Trusted by 6,00,000+ Users
4.5 Google Rating
40K+ Monthly Downloads
Free Mobile App
+91

* No credit card required

Description of Goods for HSN Code 85437099

HSN Code 85437099 relates to the following description.

Description of Goods

Other machines and apparatus: Other: 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

8543 - Electrical machines and apparatus having individual functions, not specified or including elsewhere in this chapter

CGST

9%

SGST

9%

IGST

18%

CESS

0%

5% when supplied as renewable-energy devices or parts for their manufacture, or as parts of vessels of 8901, 8902, 8904-8907; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437 and 472.

What does HSN Code 85437099 not include?

Other Electrical Machines and Apparatus With Individual Functions does not include products with the following descriptions.

HSN Code 85431100

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - particle accelerators: ion implanters for doping semi-conductor materials

HSN Code 85431910

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - particle accelerators: - other: vane graff, cock-croft, walton accelerators

HSN Code 85431920

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - particle accelerators: - other: synchrocyclotrons, synchrotrons

HSN Code 85431990

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - particle accelerators: - other: other including cyclotrons

HSN Code 85437021

Other machines and apparatus: Audio special effect equipment: Digital reverberators

HSN Code 85437022

Other machines and apparatus: Audio special effect equipment: Mixing system or consoles

HSN Code 85437031

Other machines and apparatus: Video special effect equipments: Video mixing system or consoles

HSN Code 85437032

Other machines and apparatus: Video special effect equipments: Video effect system

HSN Code 85437033

Other machines and apparatus: Video special effect equipments: Video effect system

HSN Code 85437035

Other machines and apparatus: Video special effect equipments: Video typewriter

HSN Code 85437036

Other machines and apparatus: Video special effect equipments: Video matting machine

HSN Code 85437041

Other machines and apparatus: Edit control Unit: Computerised editing system controlling more than three video editing machines

HSN Code 85437062

Other machines and apparatus: Amplifier: Limiting amplifier, video distribution amplifier and stabilizing amplifiers

HSN Code 85437071

Other machines and apparatus: Graphic equalizer and synthesized receivers: Graphic equalizer

HSN Code 85437072

Other machines and apparatus: Graphic equalizer and synthesized receivers: Synthesised receivers

HSN Code 85437091

Other machines and apparatus: Other: RF(radio frequency) power amplifer and noise generators for communication jamming equipment, static and mobile or man-portable

HSN Code 85437092

Other machines and apparatus: Other: Equipment gadgets based on solar energy

HSN Code 85438100

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: proximity cards and tags

HSN Code 85438910

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: metal detectors

HSN Code 85438920

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: mine detectors

HSN Code 85438931

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - audio special effect equipments: digital reverberators

HSN Code 85438932

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - audio special effect equipments: mixing systems or consoles

HSN Code 85438939

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - audio special effect equipments: other

HSN Code 85438941

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - video special effect equipments: video mixing system or consoles

HSN Code 85438942

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - video special effect equipments: video effect system

HSN Code 85438943

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - video special effect equipments: digital layering machine

HSN Code 85438944

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - video special effect equipments: paint box

HSN Code 85438945

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - video special effect equipments: video typewriter

HSN Code 85438946

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - video special effect equipments: video matting machines

HSN Code 85438949

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - video special effect equipments: other

HSN Code 85438951

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - edit control unit: computerised editing system controlling more than three video editing machines

HSN Code 85438952

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - edit control unit: other video control units

HSN Code 85438959

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - edit control unit: other

HSN Code 85438960

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: colour correctors

HSN Code 85438971

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - amplifier: broadcast amplifier

HSN Code 85438972

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - amplifier: limiting amplifier, video distribution amplifier and stabilising amplifiers

HSN Code 85438979

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - amplifier: other

HSN Code 85438981

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - graphic equaliser and synthesised receivers: graphic equalisers

HSN Code 85438982

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - graphic equaliser and synthesised receivers: synthesised receivers

HSN Code 85438991

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - other : rf (radio frequency) power amplifiers and noise generators for communication jamming equipment, static or mobile or manportable

HSN Code 85438992

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - other : equipment or gadgets based on solar energy

HSN Code 85438993

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - other : professional beauty care equipment

HSN Code 85438994

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - other : audio video stereo encoders

HSN Code 85438995

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - other : time code generator

HSN Code 85438999

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - other : other

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91

* No credit card required

India’s Trade Performance — HSN Code 85437099 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹1,494 Cr

+56.19% vs FY 2024-25

0.0383% of India’s total exports

India’s Imports

FY 2025-26

₹5,070 Cr

+11.94% vs FY 2024-25

0.0739% of India’s total imports

Trade Balance

FY 2025-26

−₹3,576 Cr

Trade Deficit

Surplus rank #12650 of 12872 HSN codes

% of Sub-Chapter 8543

FY 2025-26

60.64%

Share of Sub-Chapter 8543’s total exports in FY 2025-26

Import side: 55.35% of Sub-Chapter 8543’s imports

Rank Within Sub-Chapter 8543

FY 2025-26

#1 of 72

Position by export value among HSN codes in Sub-Chapter 8543

Import-side rank: #1 of 72

At a glance

24.47%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#397

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+62.36%

Peak Growth Year

FY 2022-23 · strongest single-year move

60.64%

Contribution to Sub-Ch. 8543

Share of Sub-Chapter 8543 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85437099

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #941

Balance

−2,532.29

Exports

322.92 ₹ Cr

0.0141% share

— YoY

50.60% of Sub-Ch. 8543

Imports

2,855.21 ₹ Cr

0.0797% share

— YoY

57.33% of Sub-Ch. 8543

FY 2019-20 Exp. Rank #718

Balance

−2,732.58

Exports

444.52 ₹ Cr

0.0202% share

+37.66% YoY

42.94% of Sub-Ch. 8543

Imports

3,177.10 ₹ Cr

0.0949% share

+11.27% YoY

61.24% of Sub-Ch. 8543

FY 2020-21 Exp. Rank #494

Balance

−1,788.29

Exports

720.57 ₹ Cr

0.0335% share

+62.10% YoY

60.68% of Sub-Ch. 8543

Imports

2,508.86 ₹ Cr

0.0861% share

−21.03% YoY

63.46% of Sub-Ch. 8543

FY 2021-22 Exp. Rank #702

Balance

−2,253.00

Exports

627.16 ₹ Cr

0.0200% share

−12.96% YoY

57.09% of Sub-Ch. 8543

Imports

2,880.16 ₹ Cr

0.0630% share

+14.80% YoY

57.35% of Sub-Ch. 8543

FY 2022-23 Exp. Rank #494

Balance

−2,518.89

Exports

1,018.25 ₹ Cr

0.0281% share

+62.36% YoY

67.26% of Sub-Ch. 8543

Imports

3,537.14 ₹ Cr

0.0615% share

+22.81% YoY

52.01% of Sub-Ch. 8543

FY 2023-24 Exp. Rank #654

Balance

−3,230.83

Exports

755.21 ₹ Cr

0.0209% share

−25.83% YoY

49.36% of Sub-Ch. 8543

Imports

3,986.04 ₹ Cr

0.0710% share

+12.69% YoY

58.01% of Sub-Ch. 8543

FY 2024-25 Exp. Rank #549

Balance

−3,572.91

Exports

956.69 ₹ Cr

0.0260% share

+26.68% YoY

61.34% of Sub-Ch. 8543

Imports

4,529.60 ₹ Cr

0.0746% share

+13.64% YoY

58.94% of Sub-Ch. 8543

FY 2025-26 Exp. Rank #397

Balance

−3,576.08

Exports

1,494.27 ₹ Cr

0.0383% share

+56.19% YoY

60.64% of Sub-Ch. 8543

Imports

5,070.35 ₹ Cr

0.0739% share

+11.94% YoY

55.35% of Sub-Ch. 8543

CAGR · 8-Year

Exports

24.47% /yr

Imports

8.55% /yr

Consistently Deficit
Sub-Chapter 8543 total

reference, FY 2025-26

Export

₹2,464.25 Cr

Import

₹9,160.32 Cr

Trade Balance

−6,696.07

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 85437099 Export-Import Analysis

Consistent Export Growth: 24.47% CAGR Over 8 Years

India's exports under HSN Code 85437099 have grown at a compound annual rate of 24.47% over 8 fiscal years, rising from ₹322.92 Crore in FY 2018-19 to ₹1,494.27 Crore in FY 2025-26.

HSN Code 85437099 Ranked #397 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85437099 ranks #397 out of 12872 HSN codes by total export value. Within Sub-Chapter 8543, it ranks #1 of 72. By trade surplus, it ranks #12650 of 12872.

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 ₹3,576.08 Crore in HSN Code 85437099 Goods

In FY 2025-26, India's imports of ₹5,070.35 Cr exceeded exports of ₹1,494.27 Cr, resulting in a trade deficit of ₹3,576.08 Crore — ranking #12650 of 12872 by surplus magnitude.

Import Growth of 8.55% CAGR Signals Stable Import Dependency for Other Electrical Machines and Apparatus With Individual Functions

India's imports under HSN Code 85437099 have grown at 8.55% CAGR, reaching ₹5,070.35 Crore in FY 2025-26.

HSN Code 85437099 Contributes 60.64% 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 60.64% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 55.35% share (rank #1).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85437099 and GST compliance.

What products are classified under HSN 85437099 ?

It includes Winding Wire | Other

Can we claim ITC on inputs used to trade Other Electrical Machines and Apparatus With Individual Functions?

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 Other Electrical Machines and Apparatus With Individual Functions is sold with other items?

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

Do e‑way bill and e‑invoice apply for Other Electrical Machines and Apparatus With Individual Functions?

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 Other Electrical Machines and Apparatus With Individual Functions?

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 Other Electrical Machines and Apparatus With Individual Functions?

Under HSN 85437099, Other Electrical Machines and Apparatus With Individual Functions attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Found this useful? Add BUSY as a preferred source to see more of us on Google.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.