---
title: "8548 HSN Code | HSN Code for Electrical parts of machinery in India"
description: "Know more about 8548 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8548 covering Electrical parts of machinery."
canonical: "https://busy.in/hsn/sub-chapter-8548/"
---

# HSN Sub-chapter 8548: Electrical parts of machinery

Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

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 |
| --- | --- |
| 85480000 | [Electrical parts of unspecified machinery](https://busy.in/hsn/hsn-85480000/) |
| 85481010 | [Scrap Drained/Wet Lead Batteries/Cells (ISRI codes)](https://busy.in/hsn/hsn-85481010/) |
| 85481020 | [Other Battery Waste/Scrap](https://busy.in/hsn/hsn-85481020/) |
| 85481090 | [Other Electrical Parts of Machinery/Apparatus](https://busy.in/hsn/hsn-85481090/) |
| 85489000 | [Insulated/Refrigerated Railway Goods Wagons](https://busy.in/hsn/hsn-85489000/) |

## Frequently asked questions

### What products are classified under HSN 8548

It includes Electrical parts of machinery

### Does MRP, weight or pack size change GST treatment for Electrical parts of machinery?

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.

### Does packaging or branding change how GST applies to Electrical parts of machinery?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Electrical parts of machinery is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### What should my invoice and records include for Electrical parts of machinery?

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 Electrical parts of machinery, 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.

### Is the composition scheme suitable if I mainly trade Electrical parts of machinery?

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.

### How are warranty replacements of Electrical parts of machinery 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.

## India's trade performance: HSN Sub-Chapter 8548 (FY 2024-25)

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

- Exports: ₹11 Cr (+195.81% YoY) — 0.0003% of India's total exports
- Imports: ₹58 Cr (−24.56% YoY) — 0.0009% of India's total imports
- Trade balance: −₹47 Cr (Deficit); surplus rank #666 of 1233 sub-chapters
- Share of Chapter 85: 0.00% of its exports; import side 0.01%
- Rank within Chapter 85: #46 of 48 by export value; import-side #48

### Key metrics

- Export CAGR: 20.95% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1042 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +411.15% in FY 2021-22
- Contribution to Ch. 85: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8548

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 | 3.61 | 0.0002% | — | 0.00% | 1,034.58 | 0.0288% | — | 0.28% | −1,030.97 | #1073 |
| FY 2019-20 | 6.54 | 0.0003% | +81.16% | 0.01% | 1,154.93 | 0.0344% | +11.63% | 0.33% | −1,148.39 | #1025 |
| FY 2020-21 | 2.96 | 0.0001% | −54.74% | 0.00% | 1,027.57 | 0.0353% | −11.03% | 0.30% | −1,024.61 | #1079 |
| FY 2021-22 | 15.13 | 0.0005% | +411.15% | 0.01% | 2,116.89 | 0.0463% | +106.01% | 0.45% | −2,101.76 | #990 |
| FY 2022-23 | 4.43 | 0.0001% | −70.72% | 0.00% | 26.41 | 0.0005% | −98.75% | 0.00% | −21.98 | #1081 |
| FY 2023-24 | 3.82 | 0.0001% | −13.77% | 0.00% | 76.66 | 0.0014% | +190.27% | 0.01% | −72.84 | #1099 |
| FY 2024-25 | 11.30 | 0.0003% | +195.81% | 0.00% | 57.83 | 0.0009% | −24.56% | 0.01% | −46.53 | #1042 |

- CAGR (7-year): exports 20.95%/yr, imports -38.17%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8548 export-import analysis

### Consistent export growth: 20.95% CAGR over 7 years

India's exports under HSN Sub-Chapter 8548 have grown at a compound annual rate of 20.95% over 7 fiscal years, rising from ₹3.61 Crore in FY 2018-19 to ₹11.30 Crore in FY 2024-25.

### HSN Sub-Chapter 8548 ranked #1042 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8548 ranks #1042 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #46 of 48. By trade surplus, it ranks #666 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8548 exports

The strongest single-year export movement for HSN Sub-Chapter 8548 was recorded in FY 2021-22, when exports surged by 411.15% over the prior year.

### India records a trade deficit of ₹46.53 Crore in HSN Sub-Chapter 8548 goods

In FY 2024-25, India's imports of ₹57.83 Cr exceeded exports of ₹11.30 Cr, resulting in a trade deficit of ₹46.53 Crore — ranking #666 of 1233 by surplus magnitude.

### Import growth of -38.17% CAGR signals stable import dependency for Electrical parts of machinery

India's imports under HSN Sub-Chapter 8548 have grown at -38.17% CAGR, reaching ₹57.83 Crore in FY 2024-25.

### HSN Sub-Chapter 8548 contributes 0.00% of Chapter 85 exports — ranked #46

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8548 ranks #46 by export value — accounting for 0.00% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #48).

## 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 |
| #46 | HSN Sub-Chapter 8548: Electrical parts of machinery (this hsn sub-chapter) | ₹11 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/) |
| 8547 | [Insulating fittings](https://busy.in/hsn/sub-chapter-8547/) |
| 8549 | [Electrical waste & scrap](https://busy.in/hsn/sub-chapter-8549/) |