---
title: "HSN Code for Brushes | HSN 85452000 GST Rate"
description: "Find HSN and GST Rates for 85452000 related to Brushes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85452000/"
---

# HSN Code 85452000: Brushes

- [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 8545: Carbon articles for electrical use](https://busy.in/hsn/sub-chapter-8545/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Brushes | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85452000 ?

It includes Porcelain post insulators: Below 6.6 kV

### How should mixed supplies be billed when Brushes is sold with other items?

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

### How much GST applies to Brushes?

Under HSN 85452000, Brushes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Brushes?

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

### Do e‑way bill and e‑invoice apply for Brushes?

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.

### Does packaging or labelling change the GST for Brushes?

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 85452000 (FY 2024-25)

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

- Exports: ₹35 Cr (+6.96% YoY) — 0.0009% of India's total exports
- Imports: ₹282 Cr (+9.55% YoY) — 0.0046% of India's total imports
- Trade balance: −₹247 Cr (Deficit); surplus rank #11469 of 12657 HSN codes
- Share of Sub-Chapter 8545: 1.79% of its exports; import side 13.71%
- Rank within Sub-Chapter 8545: #2 of 6 by export value; import-side #4

### Key metrics

- Export CAGR: -1.44% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4125 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +19.19% in FY 2023-24
- Contribution to Sub-Ch. 8545: 1.79% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85452000

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. 8545 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8545 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 37.89 | 0.0017% | — | 0.50% | 141.06 | 0.0039% | — | 8.72% | −103.17 | #3277 |
| FY 2019-20 | 26.52 | 0.0012% | −30.01% | 0.96% | 139.09 | 0.0042% | −1.40% | 9.43% | −112.57 | #3758 |
| FY 2020-21 | 29.94 | 0.0014% | +12.90% | 2.22% | 155.96 | 0.0054% | +12.13% | 12.28% | −126.02 | #3665 |
| FY 2021-22 | 27.49 | 0.0009% | −8.18% | 1.29% | 182.95 | 0.0040% | +17.31% | 10.17% | −155.46 | #4148 |
| FY 2022-23 | 27.25 | 0.0008% | −0.87% | 1.22% | 235.41 | 0.0041% | +28.67% | 11.19% | −208.16 | #4294 |
| FY 2023-24 | 32.48 | 0.0009% | +19.19% | 1.39% | 257.13 | 0.0046% | +9.23% | 10.82% | −224.65 | #4132 |
| FY 2024-25 | 34.74 | 0.0009% | +6.96% | 1.79% | 281.68 | 0.0046% | +9.55% | 13.71% | −246.94 | #4125 |

- CAGR (7-year): exports -1.44%/yr, imports 12.22%/yr (consistently Deficit)

## Key trade insights: HSN Code 85452000 export-import analysis

### Export decline: -1.44% CAGR over 7 years

India's exports under HSN Code 85452000 have declined at a compound annual rate of -1.44% over 7 fiscal years, falling from ₹37.89 Crore in FY 2018-19 to ₹34.74 Crore in FY 2024-25.

### HSN Code 85452000 ranked #4125 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85452000 ranks #4125 out of 12657 HSN codes by total export value. Within Sub-Chapter 8545, it ranks #2 of 6. By trade surplus, it ranks #11469 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 85452000 exports

The strongest single-year export movement for HSN Code 85452000 was recorded in FY 2023-24, when exports surged by 19.19% over the prior year.

### India records a trade deficit of ₹246.94 Crore in HSN Code 85452000 goods

In FY 2024-25, India's imports of ₹281.68 Cr exceeded exports of ₹34.74 Cr, resulting in a trade deficit of ₹246.94 Crore — ranking #11469 of 12657 by surplus magnitude.

### Import growth of 12.22% CAGR signals rising demand for Brushes

India's imports under HSN Code 85452000 have grown at 12.22% CAGR, reaching ₹281.68 Crore in FY 2024-25.

### HSN Code 85452000 contributes 1.79% of Sub-Chapter 8545 exports — ranked #2

Among the 6 HSN codes under Sub-Chapter 8545, HSN Code 85452000 ranks #2 by export value — accounting for 1.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.71% share (rank #4).

## Related HSN Codes in Sub-Chapter 8545

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85451100: Electrodes : Of a kind used for furnaces](https://busy.in/hsn/hsn-85451100/) | ₹1,839 Cr |
| #2 | HSN Code 85452000: Brushes (this hsn code) | ₹35 Cr |
| #3 | [HSN Code 85459020: Other : Battery carbon](https://busy.in/hsn/hsn-85459020/) | ₹31 Cr |
| #4 | [HSN Code 85459090: Other : Other](https://busy.in/hsn/hsn-85459090/) | ₹21 Cr |
| #5 | [HSN Code 85451900: Electrodes : Other](https://busy.in/hsn/hsn-85451900/) | ₹12 Cr |
| #6 | [HSN Code 85459010: Other \| Arc-Lamp Carbon](https://busy.in/hsn/hsn-85459010/) | < ₹1 Crore |