85015190 is the designated HSN classification for Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase: - Of An Output Not Exceeding 750 W: Other, categorized under Chapter 85 – Electrical Machinery And Equi in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase: - Of An Output Not Exceeding 750 W: Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in u for billing purposes.
HSN Codes under Chapter 85 – Electrical Machinery And Equi
Below are related HSN codes from Chapter 85 – Electrical Machinery And Equi for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Electrical Machinery And Equi... | 85011011 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85011012 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85011013 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85011019 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85011020 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85012000 | Electric Motors And Generators (Excluding Generati... | 0.09 | 0.09 | 0.18 |
| Electrical Machinery And Equi... | 85013111 | Electric Motors And Generators (Excluding Generati... | 9.00% | 9.00% | 18.00% |
| Electrical Machinery And Equi... | 85013112 | Electric Motors And Generators (Excluding Generati... | 9.00% | 9.00% | 18.00% |
| Electrical Machinery And Equi... | 85013113 | Electric Motors And Generators (Excluding Generati... | 9.00% | 9.00% | 18.00% |
| Electrical Machinery And Equi... | 85013119 | Electric Motors And Generators (Excluding Generati... | 9.00% | 9.00% | 18.00% |
GST Rates for HSN 85015190
The taxation of Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase: - Of An Output Not Exceeding 750 W: Other under HSN Code 85015190 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use u for Electrical Machinery And Equi goods under Chapter 85.
Who Should Use HSN Code 85015190?
Every entity transacting in Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase: - Of An Output Not Exceeding 750 W: Other must quote HSN Code 85015190 on invoices. This includes traders, distributors, and e-commerce sellers operating under Electrical Machinery And Equi. Chapter 85 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Planning to trade in Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase: - Of An Output Not Exceeding 750 W: Other? Complete GST registration to legally collect taxes on goods under HSN 85015190. Businesses importing or exporting Electrical Machinery And Equi products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Proper use of HSN Code 85015190 for Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase: - Of An Output Not Exceeding 750 W: Other streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 85 – Electrical Machinery And Equi through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 85015190 for accurate classification of Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase: - Of An Output Not Exceeding 750 W: Other.
Yes, registered businesses can claim input tax credit on Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase: - Of An Output Not Exceeding 750 W: Other purchases made under HSN 85015190. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase: - Of An Output Not Exceeding 750 W: Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Electric Motors And Generators (Excluding Generating Sets) - Other Ac Motors, Single-Phase:- Other Ac Motors, Multi-Phase: - Of An Output Not Exceeding 750 W: Other internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.