8548 HSN Code: Electrical parts of machinery

HSN Sub Chapter 8548 represents Electrical parts of machinery under GST classification. This code helps businesses identify Electrical parts of machinery correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8548, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrical parts of machinery.

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New GST Rate for HSN Code 8548

GST Rate for Electrical parts of machinery under HSN Code 8548. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

85

HSN Code

8548

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8548

Following tariff HSN codes fall under Electrical parts of machinery.

Tariff HSN

85480000

Description

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

Tariff HSN

85481010

Description

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: battery scrap, namely the following: lead battery plates covered by isri code word rails; battery lugs covered by isri code word rakes.

Tariff HSN

85481020

Description

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: battery waste, namely the following: scrap drained or dry while intact, lead batteries covered by isri code word rains; scrap wet whole intact lead batteries covered by isri code word rink; scrap industrial intact lead cells covered by isri code word rono; scrap whole intact industrial lead batteries covered by isri code word roper; edison batteries covered by isri code word vaunt

Tariff HSN

85481090

Description

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: other waste and scrap

Tariff HSN

85489000

Description

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - other

India’s Trade Performance — HSN Sub-Chapter 8548 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 Cr

+195.81% vs FY 2023-24

0.0003% of India’s total exports

India’s Imports

FY 2024-25

₹58 Cr

−24.56% vs FY 2023-24

0.0009% of India’s total imports

Trade Balance

FY 2024-25

−₹47 Cr

Trade Deficit

Surplus rank #666 of 1233 subchapters

% of Chapter 85

FY 2024-25

0.00%

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

Import side: 0.01% of Chapter 85’s imports

Rank Within Chapter 85

FY 2024-25

#46 of 48

Position by export value among subchapters in Chapter 85

Import-side rank: #48 of 48

At a glance

20.95%

Export CAGR

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

#1042

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+411.15%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.00%

Contribution to Ch. 85

Share of Chapter 85 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1073

Balance

−1,030.97

Exports

3.61 ₹ Cr

0.0002% share

— YoY

0.00% of Ch. 85

Imports

1,034.58 ₹ Cr

0.0288% share

— YoY

0.28% of Ch. 85

FY 2019-20 Exp. Rank #1025

Balance

−1,148.39

Exports

6.54 ₹ Cr

0.0003% share

+81.16% YoY

0.01% of Ch. 85

Imports

1,154.93 ₹ Cr

0.0344% share

+11.63% YoY

0.33% of Ch. 85

FY 2020-21 Exp. Rank #1079

Balance

−1,024.61

Exports

2.96 ₹ Cr

0.0001% share

−54.74% YoY

0.00% of Ch. 85

Imports

1,027.57 ₹ Cr

0.0353% share

−11.03% YoY

0.30% of Ch. 85

FY 2021-22 Exp. Rank #990

Balance

−2,101.76

Exports

15.13 ₹ Cr

0.0005% share

+411.15% YoY

0.01% of Ch. 85

Imports

2,116.89 ₹ Cr

0.0463% share

+106.01% YoY

0.45% of Ch. 85

FY 2022-23 Exp. Rank #1081

Balance

−21.98

Exports

4.43 ₹ Cr

0.0001% share

−70.72% YoY

0.00% of Ch. 85

Imports

26.41 ₹ Cr

0.0005% share

−98.75% YoY

0.00% of Ch. 85

FY 2023-24 Exp. Rank #1099

Balance

−72.84

Exports

3.82 ₹ Cr

0.0001% share

−13.77% YoY

0.00% of Ch. 85

Imports

76.66 ₹ Cr

0.0014% share

+190.27% YoY

0.01% of Ch. 85

FY 2024-25 Exp. Rank #1042

Balance

−46.53

Exports

11.30 ₹ Cr

0.0003% share

+195.81% YoY

0.00% of Ch. 85

Imports

57.83 ₹ Cr

0.0009% share

−24.56% YoY

0.01% of Ch. 85

CAGR · 7-Year

Exports

20.95% /yr

Imports

−38.17% /yr

Consistently Deficit
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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8548 ranks #1042 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8548 and GST compliance.

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.

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.

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