85045090 is the designated HSN classification for Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: Other, categorized under Chapter 85 – Electrical Machinery And Equi in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: 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 85045090
The taxation of Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: Other under HSN Code 85045090 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 85045090?
Traders, manufacturers, and importers of Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: Other are required to mention HSN Code 85045090 on all GST documents. This Electrical Machinery And Equi classification under Chapter 85 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Commencing trade in Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: Other? Secure GST registration to handle taxes on HSN 85045090 classified goods. Businesses with international operations in Electrical Machinery And Equi need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Accurate HSN Code 85045090 usage for Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: Other simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 85 – Electrical Machinery And Equi to ensure ongoing 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 85045090 for accurate classification of Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: Other.
Yes, registered businesses can claim input tax credit on Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: Other purchases made under HSN 85045090. 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 - Other Inductors: 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 Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: Other internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.