--- title: "HSN Code for Other : Electrical insulating fittings of glass | HSN 85479010 GST Rate" description: "Find HSN and GST Rates for 85479010 related to Other : Electrical insulating fittings of glass with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85479010/" --- # HSN Code 85479010: Other : Electrical insulating fittings of glass - [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 | | --- | --- | --- | --- | --- | | Other : Electrical insulating fittings of glass | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85479010 ? It includes Unsorted Waste/Scrap Batteries (no Pb/Cd/Hg) ### Can we claim ITC on inputs used to trade Other : Electrical insulating fittings of glass? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Other : Electrical insulating fittings of glass is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Electrical insulating fittings of glass; Nil for exempt items if applicable). ### How much GST applies to Other : Electrical insulating fittings of glass? Under HSN 85479010, Other : Electrical insulating fittings of glass attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other : Electrical insulating fittings of glass? 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. ### Does packaging or labelling change the GST for Other : Electrical insulating fittings of glass? 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 Other : Electrical insulating fittings of glass? 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 85479010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−54.39% YoY) — 0.0000% of India's total exports - Imports: ₹6 Cr (+30.75% YoY) — 0.0001% of India's total imports - Trade balance: −₹6 Cr (Deficit); surplus rank #8733 of 12657 HSN codes - Share of Sub-Chapter 8547: 0.04% of its exports; import side 0.31% - Rank within Sub-Chapter 8547: #8 of 9 by export value; import-side #6 ### Key metrics - Export CAGR: 2.06% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9282 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +405.26% in FY 2022-23 - Contribution to Sub-Ch. 8547: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85479010 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% | — | 0.07% | < ₹1 Crore | 0.0000% | — | 0.03% | −0.14 | #8711 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −26.09% | 0.05% | 3.15 | 0.0001% | +751.35% | 0.29% | −2.98 | #8918 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +294.12% | 0.20% | 35.11 | 0.0012% | +1,014.60% | 2.79% | −34.44 | #7997 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −71.64% | 0.04% | 2.42 | 0.0001% | −93.11% | 0.15% | −2.23 | #9228 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +405.26% | 0.21% | 5.29 | 0.0001% | +118.60% | 0.32% | −4.33 | #8129 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −40.63% | 0.11% | 4.91 | 0.0001% | −7.18% | 0.27% | −4.34 | #8695 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −54.39% | 0.04% | 6.42 | 0.0001% | +30.75% | 0.31% | −6.16 | #9282 | - CAGR (7-year): exports 2.06%/yr, imports 60.90%/yr (consistently Deficit) ## Key trade insights: HSN Code 85479010 export-import analysis ### Consistent export growth: 2.06% CAGR over 7 years India's exports under HSN Code 85479010 have grown at a compound annual rate of 2.06% over 7 fiscal years, rising from ₹0.23 Crore in FY 2018-19 to ₹0.26 Crore in FY 2024-25. ### HSN Code 85479010 ranked #9282 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85479010 ranks #9282 out of 12657 HSN codes by total export value. Within Sub-Chapter 8547, it ranks #8 of 9. By trade surplus, it ranks #8733 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 85479010 exports The strongest single-year export movement for HSN Code 85479010 was recorded in FY 2022-23, when exports surged by 405.26% over the prior year. ### India records a trade deficit of ₹6.16 Crore in HSN Code 85479010 goods In FY 2024-25, India's imports of ₹6.42 Cr exceeded exports of ₹0.26 Cr, resulting in a trade deficit of ₹6.16 Crore — ranking #8733 of 12657 by surplus magnitude. ### Import growth of 60.90% CAGR signals rising demand for Other : Electrical insulating fittings of glass India's imports under HSN Code 85479010 have grown at 60.90% CAGR, reaching ₹6.42 Crore in FY 2024-25. ### HSN Code 85479010 contributes 0.04% of Sub-Chapter 8547 exports — ranked #8 Among the 9 HSN codes under Sub-Chapter 8547, HSN Code 85479010 ranks #8 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.31% share (rank #6). ## 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](https://busy.in/hsn/hsn-85471040/) | < ₹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 (this hsn code) | < ₹1 Crore | | #9 | [HSN Code 85471020: Porcelain Bushings (6.6-11 kV)](https://busy.in/hsn/hsn-85471020/) | < ₹1 Crore |