---
title: "HSN Code for High tension insulators: Porcelain | HSN 85462040 GST Rate"
description: "Find HSN and GST Rates for 85462040 related to High tension insulators: Porcelain with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85462040/"
---

# HSN Code 85462040: High tension insulators: Porcelain

- [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 : Other high tension procelain solid core insulators | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85462040 ?

It includes Porcelain Bushings (11-66 kV)

### Do e‑way bill and e‑invoice apply for High tension insulators: Porcelain?

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.

### Any common misclassification issue with High tension insulators: Porcelain?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when High tension insulators: Porcelain is sold with other items?

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

### Does packaging or labelling change the GST for High tension insulators: Porcelain?

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 much GST applies to High tension insulators: Porcelain?

Under HSN 85462040, High tension insulators: Porcelain attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 85462040 (FY 2024-25)

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

- Exports: ₹100 Cr (+35.63% YoY) — 0.0027% of India's total exports
- Imports: ₹3 Cr (−5.33% YoY) — 0.0000% of India's total imports
- Trade balance: ₹97 Cr (Surplus); surplus rank #1622 of 12657 HSN codes
- Share of Sub-Chapter 8546: 7.40% of its exports; import side 0.26%
- Rank within Sub-Chapter 8546: #5 of 17 by export value; import-side #6

### Key metrics

- Export CAGR: 0.76% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2659 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +35.63% in FY 2024-25
- Contribution to Sub-Ch. 8546: 7.40% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85462040

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 | 95.58 | 0.0042% | — | 14.88% | < ₹1 Crore | 0.0000% | — | 0.13% | +94.79 | #2072 |
| FY 2019-20 | 116.58 | 0.0053% | +21.97% | 16.00% | < ₹1 Crore | 0.0000% | −94.94% | 0.01% | +116.54 | #1844 |
| FY 2020-21 | 85.85 | 0.0040% | −26.36% | 11.76% | < ₹1 Crore | 0.0000% | −75.00% | 0.00% | +85.84 | #2235 |
| FY 2021-22 | 86.58 | 0.0028% | +0.85% | 8.75% | < ₹1 Crore | 0.0000% | +400.00% | 0.01% | +86.53 | #2610 |
| FY 2022-23 | 91.55 | 0.0025% | +5.74% | 7.41% | < ₹1 Crore | 0.0000% | +100.00% | 0.01% | +91.45 | #2652 |
| FY 2023-24 | 73.73 | 0.0020% | −19.46% | 5.33% | 3.00 | 0.0001% | +2,900.00% | 0.30% | +70.73 | #2992 |
| FY 2024-25 | 100.00 | 0.0027% | +35.63% | 7.40% | 2.84 | 0.0000% | −5.33% | 0.26% | +97.16 | #2659 |

- CAGR (7-year): exports 0.76%/yr, imports 23.77%/yr (consistently Surplus)

## Key trade insights: HSN Code 85462040 export-import analysis

### Consistent export growth: 0.76% CAGR over 7 years

India's exports under HSN Code 85462040 have grown at a compound annual rate of 0.76% over 7 fiscal years, rising from ₹95.58 Crore in FY 2018-19 to ₹100.00 Crore in FY 2024-25.

### HSN Code 85462040 ranked #2659 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85462040 ranks #2659 out of 12657 HSN codes by total export value. Within Sub-Chapter 8546, it ranks #5 of 17. By trade surplus, it ranks #1622 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 85462040 exports

The strongest single-year export movement for HSN Code 85462040 was recorded in FY 2024-25, when exports surged by 35.63% over the prior year.

### India maintains a trade surplus of ₹97.16 Crore in HSN Code 85462040 goods

In FY 2024-25, India's exports of ₹100.00 Cr exceeded imports of ₹2.84 Cr, resulting in a trade surplus of ₹97.16 Crore — ranking #1622 of 12657 by surplus magnitude.

### Import growth of 23.77% CAGR signals rising demand for High tension insulators: Porcelain

India's imports under HSN Code 85462040 have grown at 23.77% CAGR, reaching ₹2.84 Crore in FY 2024-25.

### HSN Code 85462040 contributes 7.40% of Sub-Chapter 8546 exports — ranked #5

Among the 17 HSN codes under Sub-Chapter 8546, HSN Code 85462040 ranks #5 by export value — accounting for 7.40% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.26% share (rank #6).

## 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 (this hsn code) | ₹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 |