---
title: "8547 HSN Code | HSN Code for Insulating fittings in India"
description: "Know more about 8547 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8547 covering Insulating fittings."
canonical: "https://busy.in/hsn/sub-chapter-8547/"
---

# HSN Sub-chapter 8547: Insulating fittings

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

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 |
| --- | --- |
| 85471010 | [Porcelain bushing <6.6 kV](https://busy.in/hsn/hsn-85471010/) |
| 85471020 | [Porcelain Bushings (6.6-11 kV)](https://busy.in/hsn/hsn-85471020/) |
| 85471030 | [Porcelain Bushings (11-66 kV)](https://busy.in/hsn/hsn-85471030/) |
| 85471040 | [Insulating Ceramic Fittings: Porcelain Bushings ≥ 66 kV](https://busy.in/hsn/hsn-85471040/) |
| 85471090 | [Insulating Fittings Of Ceramics \| Other](https://busy.in/hsn/hsn-85471090/) |
| 85472000 | [Insulating fittings of plastics](https://busy.in/hsn/hsn-85472000/) |
| 85479010 | [Other : Electrical insulating fittings of glass](https://busy.in/hsn/hsn-85479010/) |
| 85479020 | [Metal Conduit Tubing with Insulation](https://busy.in/hsn/hsn-85479020/) |
| 85479090 | [Electrical Insulating Fittings \| Other](https://busy.in/hsn/hsn-85479090/) |

## Frequently asked questions

### What products are classified under HSN 8547

It includes Insulating fittings

### What should my invoice and records include for Insulating fittings?

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.

### If I repair and return Insulating fittings, 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 Insulating fittings sent for job work?

Use a delivery challan for sending Insulating fittings 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.

### How do I bill a kit or combo that includes Insulating fittings?

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 Insulating fittings?

If your outward supply of Insulating fittings 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.

## India's trade performance: HSN Sub-Chapter 8547 (FY 2024-25)

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

- Exports: ₹604 Cr (+15.50% YoY) — 0.0163% of India's total exports
- Imports: ₹2,081 Cr (+13.75% YoY) — 0.0341% of India's total imports
- Trade balance: −₹1,478 Cr (Deficit); surplus rank #1000 of 1233 sub-chapters
- Share of Chapter 85: 0.16% of its exports; import side 0.28%
- Rank within Chapter 85: #32 of 48 by export value; import-side #31

### Key metrics

- Export CAGR: 11.32% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #494 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +27.70% in FY 2021-22
- Contribution to Ch. 85: 0.16% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8547

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 | 317.05 | 0.0138% | — | 0.36% | 1,187.40 | 0.0331% | — | 0.33% | −870.35 | #509 |
| FY 2019-20 | 345.40 | 0.0156% | +8.94% | 0.32% | 1,101.37 | 0.0328% | −7.25% | 0.32% | −755.97 | #491 |
| FY 2020-21 | 337.93 | 0.0157% | −2.16% | 0.32% | 1,259.59 | 0.0432% | +14.37% | 0.37% | −921.66 | #497 |
| FY 2021-22 | 431.54 | 0.0138% | +27.70% | 0.29% | 1,577.70 | 0.0345% | +25.26% | 0.34% | −1,146.16 | #512 |
| FY 2022-23 | 450.27 | 0.0124% | +4.34% | 0.20% | 1,666.28 | 0.0290% | +5.61% | 0.31% | −1,216.01 | #534 |
| FY 2023-24 | 522.53 | 0.0144% | +16.05% | 0.18% | 1,829.77 | 0.0326% | +9.81% | 0.28% | −1,307.24 | #510 |
| FY 2024-25 | 603.50 | 0.0163% | +15.50% | 0.16% | 2,081.38 | 0.0341% | +13.75% | 0.28% | −1,477.88 | #494 |

- CAGR (7-year): exports 11.32%/yr, imports 9.81%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8547 export-import analysis

### Consistent export growth: 11.32% CAGR over 7 years

India's exports under HSN Sub-Chapter 8547 have grown at a compound annual rate of 11.32% over 7 fiscal years, rising from ₹317.05 Crore in FY 2018-19 to ₹603.50 Crore in FY 2024-25.

### HSN Sub-Chapter 8547 ranked #494 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8547 ranks #494 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #32 of 48. By trade surplus, it ranks #1000 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8547 exports

The strongest single-year export movement for HSN Sub-Chapter 8547 was recorded in FY 2021-22, when exports surged by 27.70% over the prior year.

### India records a trade deficit of ₹1,477.88 Crore in HSN Sub-Chapter 8547 goods

In FY 2024-25, India's imports of ₹2,081.38 Cr exceeded exports of ₹603.50 Cr, resulting in a trade deficit of ₹1,477.88 Crore — ranking #1000 of 1233 by surplus magnitude.

### Import growth of 9.81% CAGR signals stable import dependency for Insulating fittings

India's imports under HSN Sub-Chapter 8547 have grown at 9.81% CAGR, reaching ₹2,081.38 Crore in FY 2024-25.

### HSN Sub-Chapter 8547 contributes 0.16% of Chapter 85 exports — ranked #32

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8547 ranks #32 by export value — accounting for 0.16% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.28% share (rank #31).

## 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 |
| #32 | HSN Sub-Chapter 8547: Insulating fittings (this hsn sub-chapter) | ₹604 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/) |
| 8545 | [Carbon articles for electrical use](https://busy.in/hsn/sub-chapter-8545/) |
| 8546 | [Electrical insulators](https://busy.in/hsn/sub-chapter-8546/) |
| 8548 | [Electrical parts of machinery](https://busy.in/hsn/sub-chapter-8548/) |
| 8549 | [Electrical waste & scrap](https://busy.in/hsn/sub-chapter-8549/) |