--- title: "HSN Code for Porcelain post insulators: Below 6.6 kV | HSN 85462021 GST Rate" description: "Find HSN and GST Rates for 85462021 related to Porcelain post insulators: Below 6.6 kV with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85462021/" --- # HSN Code 85462021: Porcelain post insulators: Below 6.6 kV - [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 8546: Electrical insulators](https://busy.in/hsn/sub-chapter-8546/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of ceramics : Porcelain post insulators : Below 6.6 kV | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85462021 ? It includes Porcelain pin insulators ### How should mixed supplies be billed when Porcelain post insulators: Below 6.6 kV is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Porcelain post insulators: Below 6.6 kV; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Porcelain post insulators: Below 6.6 kV? 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. ### Can we claim ITC on inputs used to trade Porcelain post insulators: Below 6.6 kV? 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 Porcelain post insulators: Below 6.6 kV? 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 Porcelain post insulators: Below 6.6 kV? Under HSN 85462021, Porcelain post insulators: Below 6.6 kV attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 85462021 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−89.66% YoY) — 0.0000% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5468 of 12657 HSN codes - Share of Sub-Chapter 8546: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 8546: #16 of 17 by export value ### Key metrics - Export CAGR: -16.73% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10193 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,350.00% in FY 2023-24 - Contribution to Sub-Ch. 8546: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85462021 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. 8546 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8546 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.01% | Nil | 0.0000% | — | 0.00% | +0.09 | #9231 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −33.33% | 0.01% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.04 | #9399 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +33.33% | 0.01% | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | +0.07 | #9338 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.04 | #9874 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.10 | #10152 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +1,350.00% | 0.02% | < ₹1 Crore | 0.0000% | −91.67% | 0.00% | +0.28 | #9199 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −89.66% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.03 | #10193 | - CAGR (7-year): exports -16.73%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 85462021 export-import analysis ### Export decline: -16.73% CAGR over 7 years India's exports under HSN Code 85462021 have declined at a compound annual rate of -16.73% over 7 fiscal years, falling from ₹0.09 Crore in FY 2018-19 to ₹0.03 Crore in FY 2024-25. ### HSN Code 85462021 ranked #10193 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85462021 ranks #10193 out of 12657 HSN codes by total export value. Within Sub-Chapter 8546, it ranks #16 of 17. By trade surplus, it ranks #5468 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 85462021 exports The strongest single-year export movement for HSN Code 85462021 was recorded in FY 2023-24, when exports surged by 1,350.00% over the prior year. ### India maintains a trade surplus of ₹0.03 Crore in HSN Code 85462021 goods In FY 2024-25, India's exports of ₹0.03 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.03 Crore — ranking #5468 of 12657 by surplus magnitude. ### HSN Code 85462021 contributes 0.00% of Sub-Chapter 8546 exports — ranked #16 Among the 17 HSN codes under Sub-Chapter 8546, HSN Code 85462021 ranks #16 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 8546 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85469090: Electrical Machinery & Sound Recording Equipment Parts](https://busy.in/hsn/hsn-85469090/) | ₹588 Cr | | #2 | [HSN Code 85462019: Of ceramics : Porcelain discs and strings : Other](https://busy.in/hsn/hsn-85462019/) | ₹196 Cr | | #3 | [HSN Code 85469010: Other : Heat shrinkable components](https://busy.in/hsn/hsn-85469010/) | ₹183 Cr | | #4 | [HSN Code 85462029: Porcelain post insulators: Above 132 kV](https://busy.in/hsn/hsn-85462029/) | ₹118 Cr | | #5 | [HSN Code 85462040: High tension insulators: Porcelain](https://busy.in/hsn/hsn-85462040/) | ₹100 Cr | | #6 | [HSN Code 85462090: Of ceramics : Other](https://busy.in/hsn/hsn-85462090/) | ₹83 Cr | | #7 | [HSN Code 85462024: Porcelain post insulators: 66-132 kV](https://busy.in/hsn/hsn-85462024/) | ₹50 Cr | | #8 | [HSN Code 85462023: Porcelain Insulators: 11-66 kV](https://busy.in/hsn/hsn-85462023/) | ₹17 Cr | | #9 | [HSN Code 85461000: Of glass](https://busy.in/hsn/hsn-85461000/) | ₹14 Cr | | #10 | [HSN Code 85462033: Porcelain pin insulators](https://busy.in/hsn/hsn-85462033/) | ₹2 Cr | | #16 | HSN Code 85462021: Porcelain post insulators: Below 6.6 kV (this hsn code) | < ₹1 Crore |