---
title: "8545 HSN Code | HSN Code for Carbon articles for electrical use in India"
description: "Know more about 8545 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8545 covering Carbon articles for electrical use."
canonical: "https://busy.in/hsn/sub-chapter-8545/"
---

# HSN Sub-chapter 8545: Carbon articles for electrical use

Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes

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 |
| --- | --- |
| 85451100 | [Electrodes : Of a kind used for furnaces](https://busy.in/hsn/hsn-85451100/) |
| 85451900 | [Electrodes : Other](https://busy.in/hsn/hsn-85451900/) |
| 85452000 | [Brushes](https://busy.in/hsn/hsn-85452000/) |
| 85459010 | [Other \| Arc-Lamp Carbon](https://busy.in/hsn/hsn-85459010/) |
| 85459020 | [Other : Battery carbon](https://busy.in/hsn/hsn-85459020/) |
| 85459090 | [Other : Other](https://busy.in/hsn/hsn-85459090/) |

## Frequently asked questions

### What products are classified under HSN 8545

It includes Carbon articles for electrical use

### How are warranty replacements of Carbon articles for electrical use 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 should my invoice and records include for Carbon articles for electrical use?

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 Carbon articles for electrical use?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Carbon articles for electrical use are forward charge. Check the current notifications for any special cases before deciding.

### How do I bill a kit or combo that includes Carbon articles for electrical use?

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.

### Is the composition scheme suitable if I mainly trade Carbon articles for electrical use?

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.

### Do spares or accessories of Carbon articles for electrical use 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.

## India's trade performance: HSN Sub-Chapter 8545 (FY 2024-25)

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

- Exports: ₹1,939 Cr (−16.90% YoY) — 0.0523% of India's total exports
- Imports: ₹2,055 Cr (−13.51% YoY) — 0.0337% of India's total imports
- Trade balance: −₹116 Cr (Deficit); surplus rank #733 of 1233 sub-chapters
- Share of Chapter 85: 0.52% of its exports; import side 0.27%
- Rank within Chapter 85: #17 of 48 by export value; import-side #32

### Key metrics

- Export CAGR: -20.40% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #277 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +58.04% in FY 2021-22
- Contribution to Ch. 85: 0.52% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8545

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 | 7,620.29 | 0.3320% | — | 8.54% | 1,618.15 | 0.0451% | — | 0.44% | +6,002.14 | #51 |
| FY 2019-20 | 2,764.16 | 0.1251% | −63.73% | 2.57% | 1,474.76 | 0.0440% | −8.86% | 0.42% | +1,289.40 | #143 |
| FY 2020-21 | 1,350.72 | 0.0628% | −51.13% | 1.29% | 1,270.01 | 0.0436% | −13.88% | 0.37% | +80.71 | #248 |
| FY 2021-22 | 2,134.73 | 0.0680% | +58.04% | 1.42% | 1,798.68 | 0.0394% | +41.63% | 0.39% | +336.05 | #213 |
| FY 2022-23 | 2,232.22 | 0.0617% | +4.57% | 0.97% | 2,104.34 | 0.0366% | +16.99% | 0.39% | +127.88 | #231 |
| FY 2023-24 | 2,333.00 | 0.0645% | +4.51% | 0.82% | 2,375.74 | 0.0423% | +12.90% | 0.36% | −42.74 | #227 |
| FY 2024-25 | 1,938.69 | 0.0523% | −16.90% | 0.52% | 2,054.82 | 0.0337% | −13.51% | 0.27% | −116.13 | #277 |

- CAGR (7-year): exports -20.40%/yr, imports 4.06%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8545 export-import analysis

### Export decline: -20.40% CAGR over 7 years

India's exports under HSN Sub-Chapter 8545 have declined at a compound annual rate of -20.40% over 7 fiscal years, falling from ₹7,620.29 Crore in FY 2018-19 to ₹1,938.69 Crore in FY 2024-25.

### HSN Sub-Chapter 8545 ranked #277 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8545 ranks #277 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #17 of 48. By trade surplus, it ranks #733 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8545 exports

The strongest single-year export movement for HSN Sub-Chapter 8545 was recorded in FY 2021-22, when exports surged by 58.04% over the prior year.

### India records a trade deficit of ₹116.13 Crore in HSN Sub-Chapter 8545 goods

In FY 2024-25, India's imports of ₹2,054.82 Cr exceeded exports of ₹1,938.69 Cr, resulting in a trade deficit of ₹116.13 Crore — ranking #733 of 1233 by surplus magnitude.

### Import growth of 4.06% CAGR signals stable import dependency for Carbon articles for electrical use

India's imports under HSN Sub-Chapter 8545 have grown at 4.06% CAGR, reaching ₹2,054.82 Crore in FY 2024-25.

### HSN Sub-Chapter 8545 contributes 0.52% of Chapter 85 exports — ranked #17

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8545 ranks #17 by export value — accounting for 0.52% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.27% share (rank #32).

## 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 |
| #17 | HSN Sub-Chapter 8545: Carbon articles for electrical use (this hsn sub-chapter) | ₹1,939 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/) |
| 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/) |
| 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/) |