---
title: "8505 HSN Code | HSN Code for Electro, Permanent Magnets, Clutches in India"
description: "Know more about 8505 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8505 covering Electro, Permanent Magnets, Clutches."
canonical: "https://busy.in/hsn/sub-chapter-8505/"
---

# HSN Sub-chapter 8505: Electro, Permanent Magnets, Clutches

Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electromagnetic lifting heads

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 |
| --- | --- |
| 85051110 | [Ferrite Cores](https://busy.in/hsn/hsn-85051110/) |
| 85051190 | [AC Generators](https://busy.in/hsn/hsn-85051190/) |
| 85051900 | [Other Permanent Magnets](https://busy.in/hsn/hsn-85051900/) |
| 85052000 | [Electro-magnetic couplings, clutches, and brakes](https://busy.in/hsn/hsn-85052000/) |
| 85053000 | [Vacuum Cleaners (Domestic, Electric Motor)](https://busy.in/hsn/hsn-85053000/) |
| 85059000 | [Other, Including Parts](https://busy.in/hsn/hsn-85059000/) |

## Frequently asked questions

### What products are classified under HSN 8505

It includes Electro, Permanent Magnets, Clutches

### How do I bill a kit or combo that includes Electro, Permanent Magnets, Clutches?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Can I claim ITC on inputs and services used for Electro, Permanent Magnets, Clutches?

If your outward supply of Electro, Permanent Magnets, Clutches 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 Electro, Permanent Magnets, Clutches?

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.

### Is the composition scheme suitable if I mainly trade Electro, Permanent Magnets, Clutches?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### What misclassification mistakes happen with Electro, Permanent Magnets, Clutches?

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.

## India's trade performance: HSN Sub-Chapter 8505 (FY 2024-25)

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

- Exports: ₹462 Cr (+9.28% YoY) — 0.0125% of India's total exports
- Imports: ₹3,362 Cr (+10.63% YoY) — 0.0551% of India's total imports
- Trade balance: −₹2,901 Cr (Deficit); surplus rank #1063 of 1233 sub-chapters
- Share of Chapter 85: 0.12% of its exports; import side 0.45%
- Rank within Chapter 85: #35 of 48 by export value; import-side #26

### Key metrics

- Export CAGR: 7.28% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #550 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +57.41% in FY 2021-22
- Contribution to Ch. 85: 0.12% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8505

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 | 302.90 | 0.0132% | — | 0.34% | 1,239.81 | 0.0345% | — | 0.34% | −936.91 | #527 |
| FY 2019-20 | 266.35 | 0.0121% | −12.07% | 0.25% | 1,129.78 | 0.0337% | −8.87% | 0.32% | −863.43 | #548 |
| FY 2020-21 | 268.09 | 0.0125% | +0.65% | 0.26% | 1,306.77 | 0.0448% | +15.67% | 0.38% | −1,038.68 | #547 |
| FY 2021-22 | 422.01 | 0.0134% | +57.41% | 0.28% | 1,937.33 | 0.0424% | +48.25% | 0.42% | −1,515.32 | #518 |
| FY 2022-23 | 446.10 | 0.0123% | +5.71% | 0.19% | 2,823.58 | 0.0491% | +45.75% | 0.52% | −2,377.48 | #536 |
| FY 2023-24 | 422.42 | 0.0117% | −5.31% | 0.15% | 3,039.27 | 0.0541% | +7.64% | 0.46% | −2,616.85 | #560 |
| FY 2024-25 | 461.63 | 0.0125% | +9.28% | 0.12% | 3,362.42 | 0.0551% | +10.63% | 0.45% | −2,900.79 | #550 |

- CAGR (7-year): exports 7.28%/yr, imports 18.09%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8505 export-import analysis

### Consistent export growth: 7.28% CAGR over 7 years

India's exports under HSN Sub-Chapter 8505 have grown at a compound annual rate of 7.28% over 7 fiscal years, rising from ₹302.90 Crore in FY 2018-19 to ₹461.63 Crore in FY 2024-25.

### HSN Sub-Chapter 8505 ranked #550 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8505 ranks #550 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #35 of 48. By trade surplus, it ranks #1063 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8505 exports

The strongest single-year export movement for HSN Sub-Chapter 8505 was recorded in FY 2021-22, when exports surged by 57.41% over the prior year.

### India records a trade deficit of ₹2,900.79 Crore in HSN Sub-Chapter 8505 goods

In FY 2024-25, India's imports of ₹3,362.42 Cr exceeded exports of ₹461.63 Cr, resulting in a trade deficit of ₹2,900.79 Crore — ranking #1063 of 1233 by surplus magnitude.

### Import growth of 18.09% CAGR signals rising demand for Electro, Permanent Magnets, Clutches

India's imports under HSN Sub-Chapter 8505 have grown at 18.09% CAGR, reaching ₹3,362.42 Crore in FY 2024-25.

### HSN Sub-Chapter 8505 contributes 0.12% of Chapter 85 exports — ranked #35

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8505 ranks #35 by export value — accounting for 0.12% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.45% share (rank #26).

## 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](https://busy.in/hsn/sub-chapter-8504/) | ₹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 |
| #35 | HSN Sub-Chapter 8505: Electro, Permanent Magnets, Clutches (this hsn sub-chapter) | ₹462 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/) |
| 8504 | [Clad metals](https://busy.in/hsn/sub-chapter-8504/) |
| 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/) |