Under the GST regime, HSN Code 85042100 classifies Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Liquid Dielectric Transformers: Having A Power Handling Capacity Not Exceeding 650 Kva within Chapter 85 – Electrical Machinery And Equi. This code is essential for businesses to correctly calculate and remit taxes on Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Liquid Dielectric Transformers: Having A Power Handling Capacity Not Exceeding 650 Kva. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using u.
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 85042100
Tax liability for Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Liquid Dielectric Transformers: Having A Power Handling Capacity Not Exceeding 650 Kva under HSN 85042100 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 85 – Electrical Machinery And Equi products must use u.
Who Should Use HSN Code 85042100?
Every entity transacting in Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Liquid Dielectric Transformers: Having A Power Handling Capacity Not Exceeding 650 Kva must quote HSN Code 85042100 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 Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Liquid Dielectric Transformers: Having A Power Handling Capacity Not Exceeding 650 Kva? Complete GST registration to legally collect taxes on goods under HSN 85042100. 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 85042100 for Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Liquid Dielectric Transformers: Having A Power Handling Capacity Not Exceeding 650 Kva 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 85042100 for accurate classification of Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Liquid Dielectric Transformers: Having A Power Handling Capacity Not Exceeding 650 Kva.
Yes, registered businesses can claim input tax credit on Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Liquid Dielectric Transformers: Having A Power Handling Capacity Not Exceeding 650 Kva purchases made under HSN 85042100. 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 Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Liquid Dielectric Transformers: Having A Power Handling Capacity Not Exceeding 650 Kva 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 Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Liquid Dielectric Transformers: Having A Power Handling Capacity Not Exceeding 650 Kva internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.