---
title: "8540 HSN Code | HSN Code for Thermionic, cold cathode tubes in India"
description: "Know more about 8540 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8540 covering Thermionic, cold cathode tubes."
canonical: "https://busy.in/hsn/sub-chapter-8540/"
---

# HSN Sub-chapter 8540: Thermionic, cold cathode tubes

Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)

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 |
| --- | --- |
| 85401110 | [20″/21″ Color TV Picture Tubes (Non-Flat/Full Square)](https://busy.in/hsn/hsn-85401110/) |
| 85401120 | [Video Monitor Tube (Color)](https://busy.in/hsn/hsn-85401120/) |
| 85401190 | [Other Colour TV Picture Tubes](https://busy.in/hsn/hsn-85401190/) |
| 85401200 | [Cathode-ray TV tubes (Monochrome)](https://busy.in/hsn/hsn-85401200/) |
| 85402000 | [Television Camera Tubes; Image Converters/Intensifiers](https://busy.in/hsn/hsn-85402000/) |
| 85404010 | [Monochrome Data/Graphic Display Tubes](https://busy.in/hsn/hsn-85404010/) |
| 85404020 | [Color Data/Graphic Display Tubes (<0.4mm Pitch)](https://busy.in/hsn/hsn-85404020/) |
| 85406000 | [Other Cathode-Ray Tubes](https://busy.in/hsn/hsn-85406000/) |
| 85407100 | [Magnetron](https://busy.in/hsn/hsn-85407100/) |
| 85407900 | [Other Microwave Tube](https://busy.in/hsn/hsn-85407900/) |
| 85408100 | [Receiver/amplifier valves, tubes](https://busy.in/hsn/hsn-85408100/) |
| 85408900 | [Other valves and tubes: Other](https://busy.in/hsn/hsn-85408900/) |
| 85409100 | [Parts : Of cathode-ray tubes](https://busy.in/hsn/hsn-85409100/) |
| 85409900 | [Electrical Machinery Parts](https://busy.in/hsn/hsn-85409900/) |

## Frequently asked questions

### What products are classified under HSN 8540

It includes Thermionic, cold cathode tubes

### How should I document Thermionic, cold cathode tubes sent for job work?

Use a delivery challan for sending Thermionic, cold cathode tubes 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.

### What should my invoice and records include for Thermionic, cold cathode tubes?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Can reverse charge ever apply to transactions involving Thermionic, cold cathode tubes?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Thermionic, cold cathode tubes are forward charge. Check the current notifications for any special cases before deciding.

### Does MRP, weight or pack size change GST treatment for Thermionic, cold cathode tubes?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### Is the composition scheme suitable if I mainly trade Thermionic, cold cathode tubes?

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.

## India's trade performance: HSN Sub-Chapter 8540 (FY 2024-25)

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

- Exports: ₹40 Cr (−22.38% YoY) — 0.0011% of India's total exports
- Imports: ₹396 Cr (−24.40% YoY) — 0.0065% of India's total imports
- Trade balance: −₹356 Cr (Deficit); surplus rank #834 of 1233 sub-chapters
- Share of Chapter 85: 0.01% of its exports; import side 0.05%
- Rank within Chapter 85: #43 of 48 by export value; import-side #45

### Key metrics

- Export CAGR: 18.14% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #938 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +275.78% in FY 2022-23
- Contribution to Ch. 85: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8540

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 | 14.67 | 0.0006% | — | 0.02% | 105.15 | 0.0029% | — | 0.03% | −90.48 | #978 |
| FY 2019-20 | 16.05 | 0.0007% | +9.41% | 0.01% | 86.58 | 0.0026% | −17.66% | 0.02% | −70.53 | #968 |
| FY 2020-21 | 16.34 | 0.0008% | +1.81% | 0.02% | 126.92 | 0.0044% | +46.59% | 0.04% | −110.58 | #960 |
| FY 2021-22 | 13.17 | 0.0004% | −19.40% | 0.01% | 195.53 | 0.0043% | +54.06% | 0.04% | −182.36 | #999 |
| FY 2022-23 | 49.49 | 0.0014% | +275.78% | 0.02% | 387.37 | 0.0067% | +98.11% | 0.07% | −337.88 | #891 |
| FY 2023-24 | 51.39 | 0.0014% | +3.84% | 0.02% | 523.67 | 0.0093% | +35.19% | 0.08% | −472.28 | #903 |
| FY 2024-25 | 39.89 | 0.0011% | −22.38% | 0.01% | 395.91 | 0.0065% | −24.40% | 0.05% | −356.02 | #938 |

- CAGR (7-year): exports 18.14%/yr, imports 24.73%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8540 export-import analysis

### Consistent export growth: 18.14% CAGR over 7 years

India's exports under HSN Sub-Chapter 8540 have grown at a compound annual rate of 18.14% over 7 fiscal years, rising from ₹14.67 Crore in FY 2018-19 to ₹39.89 Crore in FY 2024-25.

### HSN Sub-Chapter 8540 ranked #938 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8540 ranks #938 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #43 of 48. By trade surplus, it ranks #834 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 8540 exports

The strongest single-year export movement for HSN Sub-Chapter 8540 was recorded in FY 2022-23, when exports surged by 275.78% over the prior year.

### India records a trade deficit of ₹356.02 Crore in HSN Sub-Chapter 8540 goods

In FY 2024-25, India's imports of ₹395.91 Cr exceeded exports of ₹39.89 Cr, resulting in a trade deficit of ₹356.02 Crore — ranking #834 of 1233 by surplus magnitude.

### Import growth of 24.73% CAGR signals rising demand for Thermionic, cold cathode tubes

India's imports under HSN Sub-Chapter 8540 have grown at 24.73% CAGR, reaching ₹395.91 Crore in FY 2024-25.

### HSN Sub-Chapter 8540 contributes 0.01% of Chapter 85 exports — ranked #43

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8540 ranks #43 by export value — accounting for 0.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #45).

## 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 |
| #43 | HSN Sub-Chapter 8540: Thermionic, cold cathode tubes (this hsn sub-chapter) | ₹40 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/) |
| 8538 | [Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) |
| 8539 | [Electric lamps & units](https://busy.in/hsn/sub-chapter-8539/) |
| 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/) |