--- title: "HSN Code for Porcelain Insulators: 11-66 kV | HSN 85462023 GST Rate" description: "Find HSN and GST Rates for 85462023 related to Porcelain Insulators: 11-66 kV with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85462023/" --- # HSN Code 85462023: Porcelain Insulators: 11-66 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 : Above 11 kV but upto 66 kV | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85462023 ? It includes High tension insulators: Porcelain ### Do e‑way bill and e‑invoice apply for Porcelain Insulators: 11-66 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. ### How much GST applies to Porcelain Insulators: 11-66 kV? Under HSN 85462023, Porcelain Insulators: 11-66 kV attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Porcelain Insulators: 11-66 kV? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Porcelain Insulators: 11-66 kV? 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. ### Any common misclassification issue with Porcelain Insulators: 11-66 kV? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 85462023 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹17 Cr (+9.96% YoY) — 0.0005% of India's total exports - Imports: ₹1 Cr (+333.33% YoY) — 0.0000% of India's total imports - Trade balance: ₹16 Cr (Surplus); surplus rank #2989 of 12657 HSN codes - Share of Sub-Chapter 8546: 1.28% of its exports; import side 0.12% - Rank within Sub-Chapter 8546: #8 of 17 by export value; import-side #7 ### Key metrics - Export CAGR: 11.68% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5072 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +256.93% in FY 2021-22 - Contribution to Sub-Ch. 8546: 1.28% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85462023 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 | 8.93 | 0.0004% | — | 1.39% | 8.70 | 0.0002% | — | 1.39% | +0.23 | #5125 | | FY 2019-20 | 4.07 | 0.0002% | −54.42% | 0.56% | 8.17 | 0.0002% | −6.09% | 1.32% | −4.10 | #6098 | | FY 2020-21 | 3.32 | 0.0002% | −18.43% | 0.45% | < ₹1 Crore | 0.0000% | −90.45% | 0.13% | +2.54 | #6433 | | FY 2021-22 | 11.85 | 0.0004% | +256.93% | 1.20% | 7.28 | 0.0002% | +833.33% | 1.03% | +4.57 | #5263 | | FY 2022-23 | 14.66 | 0.0004% | +23.71% | 1.19% | < ₹1 Crore | 0.0000% | −99.31% | 0.01% | +14.61 | #5106 | | FY 2023-24 | 15.76 | 0.0004% | +7.50% | 1.14% | < ₹1 Crore | 0.0000% | +500.00% | 0.03% | +15.46 | #5104 | | FY 2024-25 | 17.33 | 0.0005% | +9.96% | 1.28% | 1.30 | 0.0000% | +333.33% | 0.12% | +16.03 | #5072 | - CAGR (7-year): exports 11.68%/yr, imports -27.15%/yr (consistently Surplus) ## Key trade insights: HSN Code 85462023 export-import analysis ### Consistent export growth: 11.68% CAGR over 7 years India's exports under HSN Code 85462023 have grown at a compound annual rate of 11.68% over 7 fiscal years, rising from ₹8.93 Crore in FY 2018-19 to ₹17.33 Crore in FY 2024-25. ### HSN Code 85462023 ranked #5072 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85462023 ranks #5072 out of 12657 HSN codes by total export value. Within Sub-Chapter 8546, it ranks #8 of 17. By trade surplus, it ranks #2989 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85462023 exports The strongest single-year export movement for HSN Code 85462023 was recorded in FY 2021-22, when exports surged by 256.93% over the prior year. ### India maintains a trade surplus of ₹16.03 Crore in HSN Code 85462023 goods In FY 2024-25, India's exports of ₹17.33 Cr exceeded imports of ₹1.30 Cr, resulting in a trade surplus of ₹16.03 Crore — ranking #2989 of 12657 by surplus magnitude. ### Import growth of -27.15% CAGR signals stable import dependency for Porcelain Insulators: 11-66 kV India's imports under HSN Code 85462023 have grown at -27.15% CAGR, reaching ₹1.30 Crore in FY 2024-25. ### HSN Code 85462023 contributes 1.28% of Sub-Chapter 8546 exports — ranked #8 Among the 17 HSN codes under Sub-Chapter 8546, HSN Code 85462023 ranks #8 by export value — accounting for 1.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.12% share (rank #7). ## 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 (this hsn code) | ₹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 |