8538 HSN Code: Parts For Apparatus Of Headings

HSN Sub Chapter 8538 represents Parts For Apparatus Of Headings under GST classification. This code helps businesses identify Parts For Apparatus Of Headings correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8538, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts For Apparatus Of Headings.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

New GST Rate for HSN Code 8538

GST Rate for Parts For Apparatus Of Headings under HSN Code 8538. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

85

HSN Code

8538

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8538

Following tariff HSN codes fall under Parts For Apparatus Of Headings.

Tariff HSN

85381010

Description

Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: For industrial use

Tariff HSN

85381090

Description

Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: Other

Tariff HSN

85389000

Description

Other

India’s Trade Performance — HSN Sub-Chapter 8538 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹11,292 Cr

+36.63% vs FY 2023-24

0.3049% of India’s total exports

India’s Imports

FY 2024-25

₹11,065 Cr

+10.54% vs FY 2023-24

0.1814% of India’s total imports

Trade Balance

FY 2024-25

₹227 Cr

Trade Surplus

Surplus rank #317 of 1233 subchapters

% of Chapter 85

FY 2024-25

3.02%

Share of Chapter 85’s total exports in FY 2024-25

Import side: 1.48% of Chapter 85’s imports

Rank Within Chapter 85

FY 2024-25

#6 of 48

Position by export value among subchapters in Chapter 85

Import-side rank: #14 of 48

At a glance

16.85%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#55

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+36.63%

Peak Growth Year

FY 2024-25 · strongest single-year move

3.02%

Contribution to Ch. 85

Share of Chapter 85 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #93

Balance

−1,565.33

Exports

4,436.19 ₹ Cr

0.1933% share

— YoY

4.97% of Ch. 85

Imports

6,001.52 ₹ Cr

0.1671% share

— YoY

1.65% of Ch. 85

FY 2019-20 Exp. Rank #88

Balance

−1,025.88

Exports

4,612.61 ₹ Cr

0.2088% share

+3.98% YoY

4.28% of Ch. 85

Imports

5,638.49 ₹ Cr

0.1681% share

−6.05% YoY

1.62% of Ch. 85

FY 2020-21 Exp. Rank #87

Balance

−702.76

Exports

4,898.30 ₹ Cr

0.2277% share

+6.19% YoY

4.66% of Ch. 85

Imports

5,601.06 ₹ Cr

0.1922% share

−0.66% YoY

1.62% of Ch. 85

FY 2021-22 Exp. Rank #85

Balance

−817.14

Exports

6,342.71 ₹ Cr

0.2021% share

+29.49% YoY

4.21% of Ch. 85

Imports

7,159.85 ₹ Cr

0.1567% share

+27.83% YoY

1.54% of Ch. 85

FY 2022-23 Exp. Rank #81

Balance

−1,168.32

Exports

7,747.41 ₹ Cr

0.2140% share

+22.15% YoY

3.36% of Ch. 85

Imports

8,915.73 ₹ Cr

0.1551% share

+24.52% YoY

1.64% of Ch. 85

FY 2023-24 Exp. Rank #76

Balance

−1,745.47

Exports

8,264.50 ₹ Cr

0.2284% share

+6.67% YoY

2.90% of Ch. 85

Imports

10,009.97 ₹ Cr

0.1782% share

+12.27% YoY

1.52% of Ch. 85

FY 2024-25 Exp. Rank #55

Balance

+227.03

Exports

11,291.56 ₹ Cr

0.3049% share

+36.63% YoY

3.02% of Ch. 85

Imports

11,064.53 ₹ Cr

0.1814% share

+10.54% YoY

1.48% of Ch. 85

CAGR · 7-Year

Exports

16.85% /yr

Imports

10.73% /yr

Consistently Surplus
Chapter 85 total

reference, FY 2024-25

Export

₹3,73,532.09 Cr

Import

₹7,49,913.76 Cr

Trade Balance

−3,76,381.67

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8538 ranks #55 out of 1233 subchapters 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 subchapters 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).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8538 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

Explore More HSN Codes from Chapter 85