85064000 is the designated HSN classification for Primary Cells And Primary Batteries Silver Oxide, categorized under Chapter 85 – Electrical Machinery And Equi in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Primary Cells And Primary Batteries Silver Oxide 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 85064000
Goods classified as Primary Cells And Primary Batteries Silver Oxide under HSN 85064000 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect u as the measurement standard for Chapter 85 – Electrical Machinery And Equi products.
Who Should Use HSN Code 85064000?
Any business engaged in supplying Primary Cells And Primary Batteries Silver Oxide must apply HSN 85064000 on invoices. The Electrical Machinery And Equi category under Chapter 85 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Starting a business involving Primary Cells And Primary Batteries Silver Oxide? GST registration is mandatory for collecting and remitting taxes on HSN 85064000 goods. Companies planning international trade within Electrical Machinery And Equi must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Correct HSN Code 85064000 application for Primary Cells And Primary Batteries Silver Oxide ensures smooth input credit utilization and assessment processes. Track 0.09, 0.09, and 0.18 rate changes for Chapter 85 – Electrical Machinery And Equi through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Primary Cells And Primary Batteries Silver Oxide under HSN Code 85064000 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Primary Cells And Primary Batteries Silver Oxide must use HSN 85064000 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 85064000 for Electrical Machinery And Equi goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Primary Cells And Primary Batteries Silver Oxide under Electrical Machinery And Equi. This registration links your bank account to process foreign currency payments from overseas buyers.