--- title: "HSN Code for Electrical Parts Not Elsewhere Specified | HSN 85499900 GST Rate" description: "Find HSN and GST Rates for 85499900 related to Electrical Parts Not Elsewhere Specified with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85499900/" --- # HSN Code 85499900: Electrical Parts Not Elsewhere Specified - [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 8549: Electrical waste & scrap](https://busy.in/hsn/sub-chapter-8549/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85499900 ? It includes Railway or Tramway Vehicles Parts ### Can we claim ITC on inputs used to trade Electrical Parts Not Elsewhere Specified? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Electrical Parts Not Elsewhere Specified? Under HSN 85499900, Electrical Parts Not Elsewhere Specified attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Electrical Parts Not Elsewhere Specified? 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. ### Do e‑way bill and e‑invoice apply for Electrical Parts Not Elsewhere Specified? 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 Electrical Parts Not Elsewhere Specified? 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 85499900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹14 Cr (+120.47% YoY) — 0.0004% of India's total exports - Imports: < ₹1 Crore (−63.16% YoY) — 0.0000% of India's total imports - Trade balance: ₹14 Cr (Surplus); surplus rank #3081 of 12657 HSN codes - Share of Sub-Chapter 8549: 34.28% of its exports; import side 0.00% - Rank within Sub-Chapter 8549: #2 of 11 by export value; import-side #5 ### Key metrics - National export rank: #5341 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +753.33% in FY 2023-24 - Contribution to Sub-Ch. 8549: 34.28% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85499900 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. 8549 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8549 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 10.96% | < ₹1 Crore | 0.0000% | — | 0.03% | +0.01 | #8345 | | FY 2023-24 | 6.40 | 0.0002% | +753.33% | 12.46% | < ₹1 Crore | 0.0000% | −74.32% | 0.01% | +6.21 | #6267 | | FY 2024-25 | 14.11 | 0.0004% | +120.47% | 34.28% | < ₹1 Crore | 0.0000% | −63.16% | 0.00% | +14.04 | #5341 | ## Key trade insights: HSN Code 85499900 export-import analysis ### Export snapshot for HSN Code 85499900 India exported ₹14.11 Crore worth of Electrical Parts Not Elsewhere Specified in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 85499900 ranked #5341 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85499900 ranks #5341 out of 12657 HSN codes by total export value. Within Sub-Chapter 8549, it ranks #2 of 11. By trade surplus, it ranks #3081 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 85499900 exports The strongest single-year export movement for HSN Code 85499900 was recorded in FY 2023-24, when exports surged by 753.33% over the prior year. ### India maintains a trade surplus of ₹14.04 Crore in HSN Code 85499900 goods In FY 2024-25, India's exports of ₹14.11 Cr exceeded imports of ₹0.07 Cr, resulting in a trade surplus of ₹14.04 Crore — ranking #3081 of 12657 by surplus magnitude. ### HSN Code 85499900 contributes 34.28% of Sub-Chapter 8549 exports — ranked #2 Among the 11 HSN codes under Sub-Chapter 8549, HSN Code 85499900 ranks #2 by export value — accounting for 34.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #5). ## Related HSN Codes in Sub-Chapter 8549 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85492900: Of a kind used principally for the recovery of precious metal : Other](https://busy.in/hsn/hsn-85492900/) | ₹22 Cr | | #2 | HSN Code 85499900: Electrical Parts Not Elsewhere Specified (this hsn code) | ₹14 Cr | | #3 | [HSN Code 85491900: Other Waste/Scrap Batteries](https://busy.in/hsn/hsn-85491900/) | ₹3 Cr | | #4 | [HSN Code 85491100: Lead-Acid Battery Scrap](https://busy.in/hsn/hsn-85491100/) | ₹3 Cr | | #5 | [HSN Code 85492100: Precious Metal Recovery\| Electric Components](https://busy.in/hsn/hsn-85492100/) | < ₹1 Crore | | #6 | [HSN Code 85493900: Other Electrical & Electronic Assemblies and PCBs: Other](https://busy.in/hsn/hsn-85493900/) | < ₹1 Crore | | — | [HSN Code 85491300: Sorted Waste/Scrap Batteries (no Pb/Cd/Hg)](https://busy.in/hsn/hsn-85491300/) | Nil | | — | [HSN Code 85491400: Unsorted Waste/Scrap Batteries (no Pb/Cd/Hg)](https://busy.in/hsn/hsn-85491400/) | Nil | | — | [HSN Code 85493100: Electronic assemblies containing hazardous parts](https://busy.in/hsn/hsn-85493100/) | Nil | | — | [HSN Code 85499100: Cranberries & Lingonberries (Other Mixes)](https://busy.in/hsn/hsn-85499100/) | Nil |