--- title: "HSN Code for Metal Conduit Tubing with Insulation | HSN 85479020 GST Rate" description: "Find HSN and GST Rates for 85479020 related to Metal Conduit Tubing with Insulation with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85479020/" --- # HSN Code 85479020: Metal Conduit Tubing with Insulation - [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 conduit tubing and joints therefor, of base metal lined with insulating material | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85479020 ? It includes Other Waste/Scrap Batteries ### How much GST applies to Metal Conduit Tubing with Insulation? Under HSN 85479020, Metal Conduit Tubing with Insulation attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Metal Conduit Tubing with Insulation is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Metal Conduit Tubing with Insulation; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Metal Conduit Tubing with Insulation? 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 Metal Conduit Tubing with Insulation? 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 Metal Conduit Tubing with Insulation? 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. ## India's trade performance: HSN Code 85479020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹214 Cr (−2.65% YoY) — 0.0058% of India's total exports - Imports: ₹9 Cr (−57.92% YoY) — 0.0001% of India's total imports - Trade balance: ₹205 Cr (Surplus); surplus rank #1135 of 12657 HSN codes - Share of Sub-Chapter 8547: 35.50% of its exports; import side 0.43% - Rank within Sub-Chapter 8547: #2 of 9 by export value; import-side #5 ### Key metrics - Export CAGR: 4.21% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1771 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +28.68% in FY 2021-22 - Contribution to Sub-Ch. 8547: 35.50% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85479020 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 | 167.29 | 0.0073% | — | 52.76% | 9.09 | 0.0003% | — | 0.77% | +158.20 | #1485 | | FY 2019-20 | 197.68 | 0.0090% | +18.17% | 57.23% | 4.48 | 0.0001% | −50.72% | 0.41% | +193.20 | #1338 | | FY 2020-21 | 188.61 | 0.0088% | −4.59% | 55.81% | 1.31 | 0.0000% | −70.76% | 0.10% | +187.30 | #1427 | | FY 2021-22 | 242.71 | 0.0077% | +28.68% | 56.24% | 1.37 | 0.0000% | +4.58% | 0.09% | +241.34 | #1469 | | FY 2022-23 | 215.03 | 0.0059% | −11.40% | 47.76% | 5.09 | 0.0001% | +271.53% | 0.31% | +209.94 | #1657 | | FY 2023-24 | 220.10 | 0.0061% | +2.36% | 42.12% | 21.46 | 0.0004% | +321.61% | 1.17% | +198.64 | #1675 | | FY 2024-25 | 214.26 | 0.0058% | −2.65% | 35.50% | 9.03 | 0.0001% | −57.92% | 0.43% | +205.23 | #1771 | - CAGR (7-year): exports 4.21%/yr, imports -0.11%/yr (consistently Surplus) ## Key trade insights: HSN Code 85479020 export-import analysis ### Consistent export growth: 4.21% CAGR over 7 years India's exports under HSN Code 85479020 have grown at a compound annual rate of 4.21% over 7 fiscal years, rising from ₹167.29 Crore in FY 2018-19 to ₹214.26 Crore in FY 2024-25. ### HSN Code 85479020 ranked #1771 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85479020 ranks #1771 out of 12657 HSN codes by total export value. Within Sub-Chapter 8547, it ranks #2 of 9. By trade surplus, it ranks #1135 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85479020 exports The strongest single-year export movement for HSN Code 85479020 was recorded in FY 2021-22, when exports surged by 28.68% over the prior year. ### India maintains a trade surplus of ₹205.23 Crore in HSN Code 85479020 goods In FY 2024-25, India's exports of ₹214.26 Cr exceeded imports of ₹9.03 Cr, resulting in a trade surplus of ₹205.23 Crore — ranking #1135 of 12657 by surplus magnitude. ### Import growth of -0.11% CAGR signals stable import dependency for Metal Conduit Tubing with Insulation India's imports under HSN Code 85479020 have grown at -0.11% CAGR, reaching ₹9.03 Crore in FY 2024-25. ### HSN Code 85479020 contributes 35.50% of Sub-Chapter 8547 exports — ranked #2 Among the 9 HSN codes under Sub-Chapter 8547, HSN Code 85479020 ranks #2 by export value — accounting for 35.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.43% share (rank #5). ## 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 (this hsn code) | ₹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](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 |