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HSN Code 85459090: Other Carbon Articles for Electrical Use

HSN Code 85459090 represents Other Carbon Articles for Electrical Use under GST classification. This code helps businesses identify Other Carbon Articles for Electrical Use correctly for billing, taxation, and trade. With HSN Code 85459090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Carbon Articles for Electrical Use.

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Description of Goods for HSN Code 85459090

HSN Code 85459090 relates to the following description.

Description of Goods

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

8545 - Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes

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 85459090 not include?

Other Carbon Articles for Electrical Use does not include products with the following descriptions.

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India’s Trade Performance — HSN Code 85459090 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

₹16 Cr

−25.46% vs FY 2024-25

0.0004% of India’s total exports

India’s Imports

FY 2025-26

₹854 Cr

+17.43% vs FY 2024-25

0.0125% of India’s total imports

Trade Balance

FY 2025-26

−₹838 Cr

Trade Deficit

Surplus rank #12237 of 12872 HSN codes

% of Sub-Chapter 8545

FY 2025-26

0.67%

Share of Sub-Chapter 8545’s total exports in FY 2025-26

Import side: 28.62% of Sub-Chapter 8545’s imports

Rank Within Sub-Chapter 8545

FY 2025-26

#4 of 6

Position by export value among HSN codes in Sub-Chapter 8545

Import-side rank: #2 of 6

At a glance

6.71%

Export CAGR

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

#5382

National Export Rank

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

+70.23%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.67%

Contribution to Sub-Ch. 8545

Share of Sub-Chapter 8545 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85459090

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 #4994

Balance

−469.87

Exports

9.96 ₹ Cr

0.0004% share

— YoY

0.13% of Sub-Ch. 8545

Imports

479.83 ₹ Cr

0.0134% share

— YoY

29.65% of Sub-Ch. 8545

FY 2019-20 Exp. Rank #4395

Balance

−421.31

Exports

16.39 ₹ Cr

0.0007% share

+64.56% YoY

0.59% of Sub-Ch. 8545

Imports

437.70 ₹ Cr

0.0131% share

−8.78% YoY

29.68% of Sub-Ch. 8545

FY 2020-21 Exp. Rank #5234

Balance

−403.77

Exports

8.88 ₹ Cr

0.0004% share

−45.82% YoY

0.66% of Sub-Ch. 8545

Imports

412.65 ₹ Cr

0.0142% share

−5.72% YoY

32.49% of Sub-Ch. 8545

FY 2021-22 Exp. Rank #5250

Balance

−493.53

Exports

11.99 ₹ Cr

0.0004% share

+35.02% YoY

0.56% of Sub-Ch. 8545

Imports

505.52 ₹ Cr

0.0111% share

+22.51% YoY

28.11% of Sub-Ch. 8545

FY 2022-23 Exp. Rank #4640

Balance

−772.82

Exports

20.41 ₹ Cr

0.0006% share

+70.23% YoY

0.91% of Sub-Ch. 8545

Imports

793.23 ₹ Cr

0.0138% share

+56.91% YoY

37.70% of Sub-Ch. 8545

FY 2023-24 Exp. Rank #5089

Balance

−826.44

Exports

15.92 ₹ Cr

0.0004% share

−22.00% YoY

0.68% of Sub-Ch. 8545

Imports

842.36 ₹ Cr

0.0150% share

+6.19% YoY

35.46% of Sub-Ch. 8545

FY 2024-25 Exp. Rank #4802

Balance

−705.98

Exports

21.05 ₹ Cr

0.0006% share

+32.22% YoY

1.09% of Sub-Ch. 8545

Imports

727.03 ₹ Cr

0.0120% share

−13.69% YoY

35.38% of Sub-Ch. 8545

FY 2025-26 Exp. Rank #5382

Balance

−838.06

Exports

15.69 ₹ Cr

0.0004% share

−25.46% YoY

0.67% of Sub-Ch. 8545

Imports

853.75 ₹ Cr

0.0125% share

+17.43% YoY

28.62% of Sub-Ch. 8545

CAGR · 8-Year

Exports

6.71% /yr

Imports

8.58% /yr

Consistently Deficit
Sub-Chapter 8545 total

reference, FY 2025-26

Export

₹2,335.49 Cr

Import

₹2,982.72 Cr

Trade Balance

−647.23

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

Key Trade Insights: HSN Code 85459090 Export-Import Analysis

Consistent Export Growth: 6.71% CAGR Over 8 Years

India's exports under HSN Code 85459090 have grown at a compound annual rate of 6.71% over 8 fiscal years, rising from ₹9.96 Crore in FY 2018-19 to ₹15.69 Crore in FY 2025-26.

HSN Code 85459090 Ranked #5382 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85459090 ranks #5382 out of 12872 HSN codes by total export value. Within Sub-Chapter 8545, it ranks #4 of 6. By trade surplus, it ranks #12237 of 12872.

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 ₹838.06 Crore in HSN Code 85459090 Goods

In FY 2025-26, India's imports of ₹853.75 Cr exceeded exports of ₹15.69 Cr, resulting in a trade deficit of ₹838.06 Crore — ranking #12237 of 12872 by surplus magnitude.

Import Growth of 8.58% CAGR Signals Stable Import Dependency for Other Carbon Articles for Electrical Use

India's imports under HSN Code 85459090 have grown at 8.58% CAGR, reaching ₹853.75 Crore in FY 2025-26.

HSN Code 85459090 Contributes 0.67% 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 0.67% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 28.62% share (rank #2).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85459090 and GST compliance.

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 Carbon Articles for Electrical Use?

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 Carbon Articles for Electrical Use?

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 Carbon Articles for Electrical Use?

Under HSN 85459090, Other Carbon Articles for Electrical Use attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Other Carbon Articles for Electrical Use?

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 Carbon Articles for Electrical Use is sold with other items?

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

Do e‑way bill and e‑invoice apply for Other Carbon Articles for Electrical Use?

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.

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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.