--- title: "2716 HSN Code | HSN Code for Electrical energy in India" description: "Know more about 2716 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2716 covering Electrical energy." canonical: "https://busy.in/hsn/sub-chapter-2716/" --- # HSN Sub-chapter 2716: Electrical energy Electrical energy Part of [Chapter 27: Bituminous Substances, Mineral fuel & Oils](https://busy.in/hsn/chapter-27/). - Current GST rate: 12% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 27160000 | [Electrical energy](https://busy.in/hsn/hsn-27160000/) | ## Frequently asked questions ### What products are classified under HSN 2716 It includes Electrical energy ### How are warranty replacements of Electrical energy handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### Any import/export nuance for Electrical energy? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### How should I document Electrical energy sent for job work? Use a delivery challan for sending Electrical energy to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### Does packaging or branding change how GST applies to Electrical energy? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Electrical energy is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ### What are the e‑way bill and e‑invoice points while moving Electrical energy? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ## India's trade performance: HSN Sub-Chapter 2716 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹9,588 Cr (+2.59% YoY) — 0.2589% of India's total exports - Imports: ₹1,809 Cr (+6,575.35% YoY) — 0.0297% of India's total imports - Trade balance: ₹7,779 Cr (Surplus); surplus rank #44 of 1233 sub-chapters - Share of Chapter 27: 1.69% of its exports; import side 0.10% - Rank within Chapter 27: #3 of 16 by export value; import-side #8 ### Key metrics - Export CAGR: 17.07% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #69 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +114.70% in FY 2022-23 - Contribution to Ch. 27: 1.69% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2716 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 Ch. 27 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 27 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3,724.35 | 0.1623% | — | 1.11% | 960.93 | 0.0268% | — | 0.08% | +2,763.42 | #118 | | FY 2019-20 | 4,366.21 | 0.1977% | +17.23% | 1.44% | 1,256.99 | 0.0375% | +30.81% | 0.12% | +3,109.22 | #94 | | FY 2020-21 | 4,478.00 | 0.2082% | +2.56% | 2.25% | 1,859.47 | 0.0638% | +47.93% | 0.25% | +2,618.53 | #98 | | FY 2021-22 | 4,462.93 | 0.1422% | −0.34% | 0.86% | 1,346.68 | 0.0295% | −27.58% | 0.09% | +3,116.25 | #132 | | FY 2022-23 | 9,581.72 | 0.2646% | +114.70% | 1.18% | 1,343.40 | 0.0234% | −0.24% | 0.06% | +8,238.32 | #60 | | FY 2023-24 | 9,346.23 | 0.2583% | −2.46% | 1.29% | 27.10 | 0.0005% | −97.98% | 0.00% | +9,319.13 | #63 | | FY 2024-25 | 9,588.48 | 0.2589% | +2.59% | 1.69% | 1,809.02 | 0.0297% | +6,575.35% | 0.10% | +7,779.46 | #69 | - CAGR (7-year): exports 17.07%/yr, imports 11.12%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 2716 export-import analysis ### Consistent export growth: 17.07% CAGR over 7 years India's exports under HSN Sub-Chapter 2716 have grown at a compound annual rate of 17.07% over 7 fiscal years, rising from ₹3,724.35 Crore in FY 2018-19 to ₹9,588.48 Crore in FY 2024-25. ### HSN Sub-Chapter 2716 ranked #69 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2716 ranks #69 out of 1233 sub-chapters by total export value. Within Chapter 27, it ranks #3 of 16. By trade surplus, it ranks #44 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 2716 exports The strongest single-year export movement for HSN Sub-Chapter 2716 was recorded in FY 2022-23, when exports surged by 114.70% over the prior year. ### India maintains a trade surplus of ₹7,779.46 Crore in HSN Sub-Chapter 2716 goods In FY 2024-25, India's exports of ₹9,588.48 Cr exceeded imports of ₹1,809.02 Cr, resulting in a trade surplus of ₹7,779.46 Crore — ranking #44 of 1233 by surplus magnitude. ### Import growth of 11.12% CAGR signals rising demand for Electrical energy India's imports under HSN Sub-Chapter 2716 have grown at 11.12% CAGR, reaching ₹1,809.02 Crore in FY 2024-25. ### HSN Sub-Chapter 2716 contributes 1.69% of Chapter 27 exports — ranked #3 Among the 16 sub-chapters under Chapter 27, HSN Sub-Chapter 2716 ranks #3 by export value — accounting for 1.69% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.10% share (rank #8). ## Related Sub-Chapters in Chapter 27 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 2710: Petroleum oils, bituminous minerals](https://busy.in/hsn/sub-chapter-2710/) | ₹5,28,097 Cr | | #2 | [HSN Sub-Chapter 2707: High-temperature coal tar products](https://busy.in/hsn/sub-chapter-2707/) | ₹18,089 Cr | | #3 | HSN Sub-Chapter 2716: Electrical energy (this hsn sub-chapter) | ₹9,588 Cr | | #4 | [HSN Sub-Chapter 2711: Petroleum gases, gaseous hydrocarbons](https://busy.in/hsn/sub-chapter-2711/) | ₹3,796 Cr | | #5 | [HSN Sub-Chapter 2713: Petroleum residues & bitumen](https://busy.in/hsn/sub-chapter-2713/) | ₹2,275 Cr | | #6 | [HSN Sub-Chapter 2701: Coal briquettes](https://busy.in/hsn/sub-chapter-2701/) | ₹1,835 Cr | | #7 | [HSN Sub-Chapter 2712: Mineral waxes](https://busy.in/hsn/sub-chapter-2712/) | ₹989 Cr | | #8 | [HSN Sub-Chapter 2708: Pitch and pitch coke](https://busy.in/hsn/sub-chapter-2708/) | ₹839 Cr | | #9 | [HSN Sub-Chapter 2704: Coal coke & semi-coke](https://busy.in/hsn/sub-chapter-2704/) | ₹345 Cr | | #10 | [HSN Sub-Chapter 2715: Bituminous Mixtures](https://busy.in/hsn/sub-chapter-2715/) | ₹47 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 2701 | [Coal briquettes](https://busy.in/hsn/sub-chapter-2701/) | | 2702 | [Lignite: Not Agglomerated](https://busy.in/hsn/sub-chapter-2702/) | | 2703 | [Peat products](https://busy.in/hsn/sub-chapter-2703/) | | 2704 | [Coal coke & semi-coke](https://busy.in/hsn/sub-chapter-2704/) | | 2705 | [Non-petroleum gases](https://busy.in/hsn/sub-chapter-2705/) | | 2706 | [Coal Tar Distillates](https://busy.in/hsn/sub-chapter-2706/) | | 2707 | [High-temperature coal tar products](https://busy.in/hsn/sub-chapter-2707/) | | 2708 | [Pitch and pitch coke](https://busy.in/hsn/sub-chapter-2708/) | | 2709 | [Crude petroleum oils](https://busy.in/hsn/sub-chapter-2709/) | | 2710 | [Petroleum oils, bituminous minerals](https://busy.in/hsn/sub-chapter-2710/) | | 2711 | [Petroleum gases, gaseous hydrocarbons](https://busy.in/hsn/sub-chapter-2711/) | | 2712 | [Mineral waxes](https://busy.in/hsn/sub-chapter-2712/) | | 2713 | [Petroleum residues & bitumen](https://busy.in/hsn/sub-chapter-2713/) | | 2714 | [Natural bitumen & asphalt4](https://busy.in/hsn/sub-chapter-2714/) | | 2715 | [Bituminous Mixtures](https://busy.in/hsn/sub-chapter-2715/) |