---
title: "8538 HSN Code | HSN Code for Parts For Apparatus Of Headings in India"
description: "Know more about 8538 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8538 covering Parts For Apparatus Of Headings."
canonical: "https://busy.in/hsn/sub-chapter-8538/"
---

# HSN Sub-chapter 8538: Parts For Apparatus Of Headings

Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537

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 |
| --- | --- |
| 85381010 | [Industrial Boards, Panels, Cabinets](https://busy.in/hsn/hsn-85381010/) |
| 85381090 | [Electrical Equipment (Other)](https://busy.in/hsn/hsn-85381090/) |
| 85389000 | [Parts for Electrical Machinery & Audio-Visual Equipment](https://busy.in/hsn/hsn-85389000/) |

## Frequently asked questions

### What products are classified under HSN 8538

It includes Parts For Apparatus Of Headings

### Can I claim ITC on inputs and services used for Parts For Apparatus Of Headings?

If your outward supply of Parts For Apparatus Of Headings 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.

### Do spares or accessories of Parts For Apparatus Of Headings follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### Any import/export nuance for Parts For Apparatus Of Headings?

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.

### What are the e‑way bill and e‑invoice points while moving Parts For Apparatus Of Headings?

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.

### If I repair and return Parts For Apparatus Of Headings, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### How should I document Parts For Apparatus Of Headings sent for job work?

Use a delivery challan for sending Parts For Apparatus Of Headings 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.

## India's trade performance: HSN Sub-Chapter 8538 (FY 2024-25)

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

- Exports: ₹11,292 Cr (+36.63% YoY) — 0.3049% of India's total exports
- Imports: ₹11,065 Cr (+10.54% YoY) — 0.1814% of India's total imports
- Trade balance: ₹227 Cr (Surplus); surplus rank #317 of 1233 sub-chapters
- Share of Chapter 85: 3.02% of its exports; import side 1.48%
- Rank within Chapter 85: #6 of 48 by export value; import-side #14

### Key metrics

- Export CAGR: 16.85% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #55 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +36.63% in FY 2024-25
- Contribution to Ch. 85: 3.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8538

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 | 4,436.19 | 0.1933% | — | 4.97% | 6,001.52 | 0.1671% | — | 1.65% | −1,565.33 | #93 |
| FY 2019-20 | 4,612.61 | 0.2088% | +3.98% | 4.28% | 5,638.49 | 0.1681% | −6.05% | 1.62% | −1,025.88 | #88 |
| FY 2020-21 | 4,898.30 | 0.2277% | +6.19% | 4.66% | 5,601.06 | 0.1922% | −0.66% | 1.62% | −702.76 | #87 |
| FY 2021-22 | 6,342.71 | 0.2021% | +29.49% | 4.21% | 7,159.85 | 0.1567% | +27.83% | 1.54% | −817.14 | #85 |
| FY 2022-23 | 7,747.41 | 0.2140% | +22.15% | 3.36% | 8,915.73 | 0.1551% | +24.52% | 1.64% | −1,168.32 | #81 |
| FY 2023-24 | 8,264.50 | 0.2284% | +6.67% | 2.90% | 10,009.97 | 0.1782% | +12.27% | 1.52% | −1,745.47 | #76 |
| FY 2024-25 | 11,291.56 | 0.3049% | +36.63% | 3.02% | 11,064.53 | 0.1814% | +10.54% | 1.48% | +227.03 | #55 |

- CAGR (7-year): exports 16.85%/yr, imports 10.73%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 8538 export-import analysis

### Consistent export growth: 16.85% CAGR over 7 years

India's exports under HSN Sub-Chapter 8538 have grown at a compound annual rate of 16.85% over 7 fiscal years, rising from ₹4,436.19 Crore in FY 2018-19 to ₹11,291.56 Crore in FY 2024-25.

### HSN Sub-Chapter 8538 ranked #55 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8538 ranks #55 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #6 of 48. By trade surplus, it ranks #317 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 8538 exports

The strongest single-year export movement for HSN Sub-Chapter 8538 was recorded in FY 2024-25, when exports surged by 36.63% over the prior year.

### India maintains a trade surplus of ₹227.03 Crore in HSN Sub-Chapter 8538 goods

In FY 2024-25, India's exports of ₹11,291.56 Cr exceeded imports of ₹11,064.53 Cr, resulting in a trade surplus of ₹227.03 Crore — ranking #317 of 1233 by surplus magnitude.

### Import growth of 10.73% CAGR signals rising demand for Parts For Apparatus Of Headings

India's imports under HSN Sub-Chapter 8538 have grown at 10.73% CAGR, reaching ₹11,064.53 Crore in FY 2024-25.

### HSN Sub-Chapter 8538 contributes 3.02% of Chapter 85 exports — ranked #6

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8538 ranks #6 by export value — accounting for 3.02% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.48% share (rank #14).

## 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 (this hsn sub-chapter) | ₹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/) |
| 8504 | [Clad metals](https://busy.in/hsn/sub-chapter-8504/) |
| 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/) |
| 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/) |