---
title: "HSN Code for Other : Other | HSN 85459090 GST Rate"
description: "Find HSN and GST Rates for 85459090 related to Other : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85459090/"
---

# HSN Code 85459090: Other : Other

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

## Frequently asked questions

### What products are classified under HSN 85459090 ?

It includes Porcelain post insulators: 66-132 kV

### Can we claim ITC on inputs used to trade Other : Other?

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 Other : Other?

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 : Other?

Under HSN 85459090, Other : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other : Other?

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.

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

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

### Do e‑way bill and e‑invoice apply for Other : Other?

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.

## India's trade performance: HSN Code 85459090 (FY 2024-25)

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

- Exports: ₹21 Cr (+32.22% YoY) — 0.0006% of India's total exports
- Imports: ₹727 Cr (−13.69% YoY) — 0.0120% of India's total imports
- Trade balance: −₹706 Cr (Deficit); surplus rank #12075 of 12657 HSN codes
- Share of Sub-Chapter 8545: 1.09% of its exports; import side 35.38%
- Rank within Sub-Chapter 8545: #4 of 6 by export value; import-side #2

### Key metrics

- Export CAGR: 13.28% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4802 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +70.23% in FY 2022-23
- Contribution to Sub-Ch. 8545: 1.09% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85459090

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 | 9.96 | 0.0004% | — | 0.13% | 479.83 | 0.0134% | — | 29.65% | −469.87 | #4994 |
| FY 2019-20 | 16.39 | 0.0007% | +64.56% | 0.59% | 437.70 | 0.0131% | −8.78% | 29.68% | −421.31 | #4395 |
| FY 2020-21 | 8.88 | 0.0004% | −45.82% | 0.66% | 412.65 | 0.0142% | −5.72% | 32.49% | −403.77 | #5234 |
| FY 2021-22 | 11.99 | 0.0004% | +35.02% | 0.56% | 505.52 | 0.0111% | +22.51% | 28.11% | −493.53 | #5250 |
| FY 2022-23 | 20.41 | 0.0006% | +70.23% | 0.91% | 793.23 | 0.0138% | +56.91% | 37.70% | −772.82 | #4640 |
| FY 2023-24 | 15.92 | 0.0004% | −22.00% | 0.68% | 842.36 | 0.0150% | +6.19% | 35.46% | −826.44 | #5089 |
| FY 2024-25 | 21.05 | 0.0006% | +32.22% | 1.09% | 727.03 | 0.0120% | −13.69% | 35.38% | −705.98 | #4802 |

- CAGR (7-year): exports 13.28%/yr, imports 7.17%/yr (consistently Deficit)

## Key trade insights: HSN Code 85459090 export-import analysis

### Consistent export growth: 13.28% CAGR over 7 years

India's exports under HSN Code 85459090 have grown at a compound annual rate of 13.28% over 7 fiscal years, rising from ₹9.96 Crore in FY 2018-19 to ₹21.05 Crore in FY 2024-25.

### HSN Code 85459090 ranked #4802 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85459090 ranks #4802 out of 12657 HSN codes by total export value. Within Sub-Chapter 8545, it ranks #4 of 6. By trade surplus, it ranks #12075 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 85459090 exports

The strongest single-year export movement for HSN Code 85459090 was recorded in FY 2022-23, when exports surged by 70.23% over the prior year.

### India records a trade deficit of ₹705.98 Crore in HSN Code 85459090 goods

In FY 2024-25, India's imports of ₹727.03 Cr exceeded exports of ₹21.05 Cr, resulting in a trade deficit of ₹705.98 Crore — ranking #12075 of 12657 by surplus magnitude.

### Import growth of 7.17% CAGR signals stable import dependency for Other : Other

India's imports under HSN Code 85459090 have grown at 7.17% CAGR, reaching ₹727.03 Crore in FY 2024-25.

### HSN Code 85459090 contributes 1.09% of Sub-Chapter 8545 exports — ranked #4

Among the 6 HSN codes under Sub-Chapter 8545, HSN Code 85459090 ranks #4 by export value — accounting for 1.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 35.38% share (rank #2).

## 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](https://busy.in/hsn/hsn-85452000/) | ₹35 Cr |
| #3 | [HSN Code 85459020: Other : Battery carbon](https://busy.in/hsn/hsn-85459020/) | ₹31 Cr |
| #4 | HSN Code 85459090: Other : Other (this hsn code) | ₹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 |