---
title: "8504 HSN Code | HSN Code for Clad metals in India"
description: "Know more about 8504 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8504 covering Clad metals."
canonical: "https://busy.in/hsn/sub-chapter-8504/"
---

# HSN Sub-chapter 8504: Clad metals

Electrical transformers, static converters (for example, rectifiers) and inductors

Part of [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 85041010 | [Ballasts for lamps](https://busy.in/hsn/hsn-85041010/) |
| 85041020 | [Ballasts for compact fluorescent lamps](https://busy.in/hsn/hsn-85041020/) |
| 85041090 | [Other Ballasts for Discharge Lamps or Tubes](https://busy.in/hsn/hsn-85041090/) |
| 85042100 | [Liquid Dielectric Transformers (≤650 kVA)](https://busy.in/hsn/hsn-85042100/) |
| 85042200 | [Transformer (650-10000kVA)](https://busy.in/hsn/hsn-85042200/) |
| 85042310 | [Transformers (>10,000 kVA, <=50,000 kVA)](https://busy.in/hsn/hsn-85042310/) |
| 85042320 | [Transformers (>50,000 kVA, <=100,000 kVA)](https://busy.in/hsn/hsn-85042320/) |
| 85042330 | [Transformers (>100,000 kVA, <=250,000 kVA)](https://busy.in/hsn/hsn-85042330/) |
| 85042340 | [Transformer (>250000kVA)](https://busy.in/hsn/hsn-85042340/) |
| 85043100 | [Transformers ≤1 kVA Power Handling Capacity](https://busy.in/hsn/hsn-85043100/) |
| 85043200 | [Other Transformers (1-16 kVA)](https://busy.in/hsn/hsn-85043200/) |
| 85043300 | [Other Transformers (>16-500 kVA)](https://busy.in/hsn/hsn-85043300/) |
| 85043400 | [Other transformers: Having a power handling capacity exceeding 500 kVA](https://busy.in/hsn/hsn-85043400/) |
| 85044010 | [Static Converters\| Electric Inverter](https://busy.in/hsn/hsn-85044010/) |
| 85044021 | [Rectifier](https://busy.in/hsn/hsn-85044021/) |
| 85044029 | [Static converters: Rectifier : Other](https://busy.in/hsn/hsn-85044029/) |
| 85044030 | [Static Converters\| Battery Chargers](https://busy.in/hsn/hsn-85044030/) |
| 85044040 | [Static Converters: Voltage Regulators & Stabilizers (Non-Automatic)](https://busy.in/hsn/hsn-85044040/) |
| 85044090 | [Static Converters](https://busy.in/hsn/hsn-85044090/) |
| 85045010 | [Other Inductors\| Choke Coils (Chokes)](https://busy.in/hsn/hsn-85045010/) |
| 85045090 | [Other Inductors\| Other](https://busy.in/hsn/hsn-85045090/) |
| 85049010 | [Parts \| Of Transformers](https://busy.in/hsn/hsn-85049010/) |
| 85049090 | [Electrical Equipment & Transformers, Converters, Inductors](https://busy.in/hsn/hsn-85049090/) |

## Frequently asked questions

### What products are classified under HSN 8504

It includes Clad metals

### What misclassification mistakes happen with Clad metals?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Can I claim ITC on inputs and services used for Clad metals?

If your outward supply of Clad metals is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### Any import/export nuance for Clad metals?

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 are warranty replacements of Clad metals 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.

### What are the e‑way bill and e‑invoice points while moving Clad metals?

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 8504 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹26,635 Cr (+11.10% YoY) — 0.7192% of India's total exports
- Imports: ₹30,921 Cr (+16.41% YoY) — 0.5071% of India's total imports
- Trade balance: −₹4,286 Cr (Deficit); surplus rank #1100 of 1233 sub-chapters
- Share of Chapter 85: 7.13% of its exports; import side 4.12%
- Rank within Chapter 85: #2 of 48 by export value; import-side #6

### Key metrics

- Export CAGR: 16.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #18 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +32.05% in FY 2022-23
- Contribution to Ch. 85: 7.13% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8504

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. 85 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 85 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 10,495.87 | 0.4573% | — | 11.77% | 15,125.42 | 0.4212% | — | 4.15% | −4,629.55 | #31 |
| FY 2019-20 | 13,766.67 | 0.6233% | +31.16% | 12.79% | 15,379.36 | 0.4584% | +1.68% | 4.42% | −1,612.69 | #25 |
| FY 2020-21 | 13,037.45 | 0.6061% | −5.30% | 12.41% | 15,591.55 | 0.5351% | +1.38% | 4.52% | −2,554.10 | #29 |
| FY 2021-22 | 16,739.85 | 0.5334% | +28.40% | 11.12% | 19,350.16 | 0.4234% | +24.11% | 4.15% | −2,610.31 | #31 |
| FY 2022-23 | 22,104.77 | 0.6105% | +32.05% | 9.59% | 22,720.79 | 0.3952% | +17.42% | 4.18% | −616.02 | #21 |
| FY 2023-24 | 23,973.16 | 0.6626% | +8.45% | 8.41% | 26,562.79 | 0.4730% | +16.91% | 4.05% | −2,589.63 | #17 |
| FY 2024-25 | 26,635.22 | 0.7192% | +11.10% | 7.13% | 30,921.27 | 0.5071% | +16.41% | 4.12% | −4,286.05 | #18 |

- CAGR (7-year): exports 16.79%/yr, imports 12.66%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8504 export-import analysis

### Consistent export growth: 16.79% CAGR over 7 years

India's exports under HSN Sub-Chapter 8504 have grown at a compound annual rate of 16.79% over 7 fiscal years, rising from ₹10,495.87 Crore in FY 2018-19 to ₹26,635.22 Crore in FY 2024-25.

### HSN Sub-Chapter 8504 ranked #18 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8504 ranks #18 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #2 of 48. By trade surplus, it ranks #1100 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 8504 exports

The strongest single-year export movement for HSN Sub-Chapter 8504 was recorded in FY 2022-23, when exports surged by 32.05% over the prior year.

### India records a trade deficit of ₹4,286.05 Crore in HSN Sub-Chapter 8504 goods

In FY 2024-25, India's imports of ₹30,921.27 Cr exceeded exports of ₹26,635.22 Cr, resulting in a trade deficit of ₹4,286.05 Crore — ranking #1100 of 1233 by surplus magnitude.

### Import growth of 12.66% CAGR signals rising demand for Clad metals

India's imports under HSN Sub-Chapter 8504 have grown at 12.66% CAGR, reaching ₹30,921.27 Crore in FY 2024-25.

### HSN Sub-Chapter 8504 contributes 7.13% of Chapter 85 exports — ranked #2

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8504 ranks #2 by export value — accounting for 7.13% of the chapter's total exports in FY 2024-25. On the import side, it holds 4.12% share (rank #6).

## Related Sub-Chapters in Chapter 85

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8517: Telephone & Communication Apparatus](https://busy.in/hsn/sub-chapter-8517/) | ₹2,19,707 Cr |
| #2 | HSN Sub-Chapter 8504: Clad metals (this hsn sub-chapter) | ₹26,635 Cr |
| #3 | [HSN Sub-Chapter 8544: Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) | ₹19,814 Cr |
| #4 | [HSN Sub-Chapter 8503: Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) | ₹11,520 Cr |
| #5 | [HSN Sub-Chapter 8536: Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) | ₹11,406 Cr |
| #6 | [HSN Sub-Chapter 8538: Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) | ₹11,292 Cr |
| #7 | [HSN Sub-Chapter 8541: Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) | ₹11,002 Cr |
| #8 | [HSN Sub-Chapter 8537: Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) | ₹7,817 Cr |
| #9 | [HSN Sub-Chapter 8501: Electric motors](https://busy.in/hsn/sub-chapter-8501/) | ₹7,369 Cr |
| #10 | [HSN Sub-Chapter 8507: Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) | ₹6,959 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8501 | [Electric motors](https://busy.in/hsn/sub-chapter-8501/) |
| 8502 | [Electric Generating, Rotary Converters](https://busy.in/hsn/sub-chapter-8502/) |
| 8503 | [Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) |
| 8505 | [Electro, Permanent Magnets, Clutches](https://busy.in/hsn/sub-chapter-8505/) |
| 8506 | [Primary cells & primary batteries](https://busy.in/hsn/sub-chapter-8506/) |
| 8507 | [Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) |
| 8508 | [Vacuum Cleaners](https://busy.in/hsn/sub-chapter-8508/) |
| 8509 | [Electro-mechanical Appliances](https://busy.in/hsn/sub-chapter-8509/) |
| 8510 | [Electric Shavers & Clippers](https://busy.in/hsn/sub-chapter-8510/) |
| 8511 | [Ignition Equipment](https://busy.in/hsn/sub-chapter-8511/) |
| 8512 | [Lighting & Signaling Equipment](https://busy.in/hsn/sub-chapter-8512/) |
| 8513 | [Portable Electric Lamps](https://busy.in/hsn/sub-chapter-8513/) |
| 8514 | [Industrial electric furnaces & ovens](https://busy.in/hsn/sub-chapter-8514/) |
| 8515 | [Electric soldering & welding machines](https://busy.in/hsn/sub-chapter-8515/) |
| 8516 | [Electric heaters](https://busy.in/hsn/sub-chapter-8516/) |
| 8517 | [Telephone & Communication Apparatus](https://busy.in/hsn/sub-chapter-8517/) |
| 8518 | [Microphones and amplifiers](https://busy.in/hsn/sub-chapter-8518/) |
| 8519 | [Sound Recording Apparatus](https://busy.in/hsn/sub-chapter-8519/) |
| 8521 | [Video recording apparatus](https://busy.in/hsn/sub-chapter-8521/) |
| 8522 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8522/) |
| 8523 | [Recording discs and tapes](https://busy.in/hsn/sub-chapter-8523/) |
| 8524 | [Recorded Media](https://busy.in/hsn/sub-chapter-8524/) |
| 8525 | [Transmission apparatus](https://busy.in/hsn/sub-chapter-8525/) |
| 8526 | [Radar apparatus](https://busy.in/hsn/sub-chapter-8526/) |
| 8527 | [Radio-broadcasting reception apparatus](https://busy.in/hsn/sub-chapter-8527/) |
| 8528 | [Monitors and projectors](https://busy.in/hsn/sub-chapter-8528/) |
| 8529 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8529/) |
| 8530 | [Electrical signaling/traffic control](https://busy.in/hsn/sub-chapter-8530/) |
| 8531 | [Electric Signaling Apparatus](https://busy.in/hsn/sub-chapter-8531/) |
| 8532 | [Electrical Capacitors](https://busy.in/hsn/sub-chapter-8532/) |
| 8533 | [Electrical Resistors](https://busy.in/hsn/sub-chapter-8533/) |
| 8534 | [Printed circuits](https://busy.in/hsn/sub-chapter-8534/) |
| 8535 | [Electrical circuits protection](https://busy.in/hsn/sub-chapter-8535/) |
| 8536 | [Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) |
| 8537 | [Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) |
| 8538 | [Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) |
| 8539 | [Electric lamps & units](https://busy.in/hsn/sub-chapter-8539/) |
| 8540 | [Thermionic, cold cathode tubes](https://busy.in/hsn/sub-chapter-8540/) |
| 8541 | [Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) |
| 8542 | [Electronic integrated circuits](https://busy.in/hsn/sub-chapter-8542/) |
| 8543 | [Electrical machines](https://busy.in/hsn/sub-chapter-8543/) |
| 8544 | [Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) |
| 8545 | [Carbon articles for electrical use](https://busy.in/hsn/sub-chapter-8545/) |
| 8546 | [Electrical insulators](https://busy.in/hsn/sub-chapter-8546/) |
| 8547 | [Insulating fittings](https://busy.in/hsn/sub-chapter-8547/) |
| 8548 | [Electrical parts of machinery](https://busy.in/hsn/sub-chapter-8548/) |
| 8549 | [Electrical waste & scrap](https://busy.in/hsn/sub-chapter-8549/) |