Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85049090 specifically identifies Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: -Parts : Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: -Parts : Other. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is kg..
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 85049090
Tax liability for Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: -Parts : Other under HSN 85049090 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 kg..
Who Should Use HSN Code 85049090?
Manufacturers, wholesalers, retailers, and exporters dealing in Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: -Parts : Other are required to mention HSN 85049090 on all tax documents. This classification under Electrical Machinery And Equi applies to businesses of all sizes operating within Chapter 85. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Looking to deal in Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: -Parts : Other? GST registration is your first compliance requirement for HSN 85049090 goods. International traders in Electrical Machinery And Equi products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate HSN Code 85049090 usage for Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: -Parts : 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)
Official GST rates for Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: -Parts : Other under HSN 85049090 are published in government notifications and the CBIC website. Current rates are CGST 0.09, SGST/UTGST 0.09, and IGST 0.18.
Yes, online marketplaces and e-commerce operators selling Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: -Parts : Other must mention HSN Code 85049090 on invoices. This Electrical Machinery And Equi classification applies to all sales channels under Chapter 85.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: -Parts : Other under HSN 85049090.
GST rates for Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors - Other Inductors: -Parts : Other and other Electrical Machinery And Equi products under Chapter 85 may change through GST Council recommendations. Monitor official notifications to stay updated on 0.09, 0.09, and 0.18 revisions.