--- title: "HSN Code for Electrical Insulating Fittings | Other | HSN 85479090 GST Rate" description: "Find HSN and GST Rates for 85479090 related to Electrical Insulating Fittings | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85479090/" --- # HSN Code 85479090: Electrical Insulating Fittings | Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85479090 ? It includes Precious Metal Recovery| Electric Components ### Any common misclassification issue with Electrical Insulating Fittings / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Electrical Insulating Fittings / Other? Under HSN 85479090, Electrical Insulating Fittings / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Electrical Insulating Fittings / Other? 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 Electrical Insulating Fittings / Other? 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 Electrical Insulating Fittings / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electrical Insulating Fittings / Other; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Electrical Insulating Fittings / Other? 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 85479090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹141 Cr (+37.89% YoY) — 0.0038% of India's total exports - Imports: ₹403 Cr (+30.99% YoY) — 0.0066% of India's total imports - Trade balance: −₹262 Cr (Deficit); surplus rank #11513 of 12657 HSN codes - Share of Sub-Chapter 8547: 23.33% of its exports; import side 19.36% - Rank within Sub-Chapter 8547: #3 of 9 by export value; import-side #2 ### Key metrics - Export CAGR: 21.89% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2234 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +63.65% in FY 2023-24 - Contribution to Sub-Ch. 8547: 23.33% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85479090 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 | 42.94 | 0.0019% | — | 13.54% | 275.75 | 0.0077% | — | 23.22% | −232.81 | #3100 | | FY 2019-20 | 54.67 | 0.0025% | +27.32% | 15.83% | 239.18 | 0.0071% | −13.26% | 21.72% | −184.51 | #2762 | | FY 2020-21 | 56.86 | 0.0026% | +4.01% | 16.83% | 195.75 | 0.0067% | −18.16% | 15.54% | −138.89 | #2748 | | FY 2021-22 | 49.48 | 0.0016% | −12.98% | 11.47% | 300.45 | 0.0066% | +53.49% | 19.04% | −250.97 | #3375 | | FY 2022-23 | 62.40 | 0.0017% | +26.11% | 13.86% | 266.66 | 0.0046% | −11.25% | 16.00% | −204.26 | #3179 | | FY 2023-24 | 102.12 | 0.0028% | +63.65% | 19.54% | 307.55 | 0.0055% | +15.33% | 16.81% | −205.43 | #2554 | | FY 2024-25 | 140.81 | 0.0038% | +37.89% | 23.33% | 402.87 | 0.0066% | +30.99% | 19.36% | −262.06 | #2234 | - CAGR (7-year): exports 21.89%/yr, imports 6.52%/yr (consistently Deficit) ## Key trade insights: HSN Code 85479090 export-import analysis ### Consistent export growth: 21.89% CAGR over 7 years India's exports under HSN Code 85479090 have grown at a compound annual rate of 21.89% over 7 fiscal years, rising from ₹42.94 Crore in FY 2018-19 to ₹140.81 Crore in FY 2024-25. ### HSN Code 85479090 ranked #2234 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85479090 ranks #2234 out of 12657 HSN codes by total export value. Within Sub-Chapter 8547, it ranks #3 of 9. By trade surplus, it ranks #11513 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 85479090 exports The strongest single-year export movement for HSN Code 85479090 was recorded in FY 2023-24, when exports surged by 63.65% over the prior year. ### India records a trade deficit of ₹262.06 Crore in HSN Code 85479090 goods In FY 2024-25, India's imports of ₹402.87 Cr exceeded exports of ₹140.81 Cr, resulting in a trade deficit of ₹262.06 Crore — ranking #11513 of 12657 by surplus magnitude. ### Import growth of 6.52% CAGR signals stable import dependency for Electrical Insulating Fittings | Other India's imports under HSN Code 85479090 have grown at 6.52% CAGR, reaching ₹402.87 Crore in FY 2024-25. ### HSN Code 85479090 contributes 23.33% of Sub-Chapter 8547 exports — ranked #3 Among the 9 HSN codes under Sub-Chapter 8547, HSN Code 85479090 ranks #3 by export value — accounting for 23.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.36% share (rank #2). ## 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 (this hsn code) | ₹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 |