--- title: "HSN Code for Insulating Ceramic Fittings: Porcelain Bushings ≥ 66 kV | HSN 85471040 GST Rate" description: "Find HSN and GST Rates for 85471040 related to Insulating Ceramic Fittings: Porcelain Bushings ≥ 66 kV with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85471040/" --- # HSN Code 85471040: Insulating Ceramic Fittings: Porcelain Bushings ≥ 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 8547: Insulating fittings](https://busy.in/hsn/sub-chapter-8547/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Insulating fittings of ceramics : Porcelain bushings for voltage 66 kV or above | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85471040 ? It includes Lead-Acid Battery Scrap ### Any common misclassification issue with Insulating Ceramic Fittings: Porcelain Bushings ≥ 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. ### Does packaging or labelling change the GST for Insulating Ceramic Fittings: Porcelain Bushings ≥ 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. ### Can we claim ITC on inputs used to trade Insulating Ceramic Fittings: Porcelain Bushings ≥ 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. ### Do e‑way bill and e‑invoice apply for Insulating Ceramic Fittings: Porcelain Bushings ≥ 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 Insulating Ceramic Fittings: Porcelain Bushings ≥ 66 kV? Under HSN 85471040, Insulating Ceramic Fittings: Porcelain Bushings ≥ 66 kV attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Insulating Ceramic Fittings: Porcelain Bushings ≥ 66 kV is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Insulating Ceramic Fittings: Porcelain Bushings ≥ 66 kV; Nil for exempt items if applicable). ## India's trade performance: HSN Code 85471040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−8.91% YoY) — 0.0000% of India's total exports - Imports: ₹11 Cr (+189.34% YoY) — 0.0002% of India's total imports - Trade balance: −₹10 Cr (Deficit); surplus rank #9107 of 12657 HSN codes - Share of Sub-Chapter 8547: 0.15% of its exports; import side 0.55% - Rank within Sub-Chapter 8547: #6 of 9 by export value; import-side #4 ### Key metrics - Export CAGR: 31.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8325 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +910.00% in FY 2023-24 - Contribution to Sub-Ch. 8547: 0.15% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85471040 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. 8547 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8547 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.06% | 6.83 | 0.0002% | — | 0.58% | −6.65 | #8880 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +77.78% | 0.09% | 12.99 | 0.0004% | +90.19% | 1.18% | −12.67 | #8530 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +125.00% | 0.21% | 6.55 | 0.0002% | −49.58% | 0.52% | −5.83 | #7940 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −91.67% | 0.01% | 4.42 | 0.0001% | −32.52% | 0.28% | −4.36 | #9749 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +66.67% | 0.02% | 4.26 | 0.0001% | −3.62% | 0.26% | −4.16 | #9640 | | FY 2023-24 | 1.01 | 0.0000% | +910.00% | 0.19% | 3.94 | 0.0001% | −7.51% | 0.22% | −2.93 | #8237 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −8.91% | 0.15% | 11.40 | 0.0002% | +189.34% | 0.55% | −10.48 | #8325 | - CAGR (7-year): exports 31.25%/yr, imports 8.91%/yr (consistently Deficit) ## Key trade insights: HSN Code 85471040 export-import analysis ### Consistent export growth: 31.25% CAGR over 7 years India's exports under HSN Code 85471040 have grown at a compound annual rate of 31.25% over 7 fiscal years, rising from ₹0.18 Crore in FY 2018-19 to ₹0.92 Crore in FY 2024-25. ### HSN Code 85471040 ranked #8325 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85471040 ranks #8325 out of 12657 HSN codes by total export value. Within Sub-Chapter 8547, it ranks #6 of 9. By trade surplus, it ranks #9107 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 85471040 exports The strongest single-year export movement for HSN Code 85471040 was recorded in FY 2023-24, when exports surged by 910.00% over the prior year. ### India records a trade deficit of ₹10.48 Crore in HSN Code 85471040 goods In FY 2024-25, India's imports of ₹11.40 Cr exceeded exports of ₹0.92 Cr, resulting in a trade deficit of ₹10.48 Crore — ranking #9107 of 12657 by surplus magnitude. ### Import growth of 8.91% CAGR signals stable import dependency for Insulating Ceramic Fittings: Porcelain Bushings ≥ 66 kV India's imports under HSN Code 85471040 have grown at 8.91% CAGR, reaching ₹11.40 Crore in FY 2024-25. ### HSN Code 85471040 contributes 0.15% of Sub-Chapter 8547 exports — ranked #6 Among the 9 HSN codes under Sub-Chapter 8547, HSN Code 85471040 ranks #6 by export value — accounting for 0.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.55% share (rank #4). ## Related HSN Codes in Sub-Chapter 8547 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85472000: Insulating fittings of plastics](https://busy.in/hsn/hsn-85472000/) | ₹240 Cr | | #2 | [HSN Code 85479020: Metal Conduit Tubing with Insulation](https://busy.in/hsn/hsn-85479020/) | ₹214 Cr | | #3 | [HSN Code 85479090: Electrical Insulating Fittings \| Other](https://busy.in/hsn/hsn-85479090/) | ₹141 Cr | | #4 | [HSN Code 85471090: Insulating Fittings Of Ceramics \| Other](https://busy.in/hsn/hsn-85471090/) | ₹5 Cr | | #5 | [HSN Code 85471010: Porcelain bushing <6.6 kV](https://busy.in/hsn/hsn-85471010/) | ₹2 Cr | | #6 | HSN Code 85471040: Insulating Ceramic Fittings: Porcelain Bushings ≥ 66 kV (this hsn code) | < ₹1 Crore | | #7 | [HSN Code 85471030: Porcelain Bushings (11-66 kV)](https://busy.in/hsn/hsn-85471030/) | < ₹1 Crore | | #8 | [HSN Code 85479010: Other : Electrical insulating fittings of glass](https://busy.in/hsn/hsn-85479010/) | < ₹1 Crore | | #9 | [HSN Code 85471020: Porcelain Bushings (6.6-11 kV)](https://busy.in/hsn/hsn-85471020/) | < ₹1 Crore |