85065000 is the designated HSN classification for Primary Cells And Primary Batteries Lithium, 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 Lithium 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 85065000

The tax structure for Primary Cells And Primary Batteries Lithium under HSN Code 85065000 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in u as the standard measurement for goods under Chapter 85 – Electrical Machinery And Equi.

Who Should Use HSN Code 85065000?

Every entity transacting in Primary Cells And Primary Batteries Lithium must quote HSN Code 85065000 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

Entering the Primary Cells And Primary Batteries Lithium market requires essential registrations. GST registration enables legal tax collection on HSN 85065000 goods. For cross-border trade in Electrical Machinery And Equi items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.

Why Correct Classification Matters

Using HSN Code 85065000 accurately for Primary Cells And Primary Batteries Lithium avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 85 – Electrical Machinery And Equi to maintain accurate filings and smooth business operations.

Frequently Asked Questions (FAQs)

Where can I find the official GST rate for HSN 85065000?

Official GST rates for Primary Cells And Primary Batteries Lithium under HSN 85065000 are published in government notifications and the CBIC website. Current rates are CGST 0.09, SGST/UTGST 0.09, and IGST 0.18.

Do online marketplaces need to mention HSN 85065000?

Yes, online marketplaces and e-commerce operators selling Primary Cells And Primary Batteries Lithium must mention HSN Code 85065000 on invoices. This Electrical Machinery And Equi classification applies to all sales channels under Chapter 85.

What documents are needed for company registration to trade in Primary Cells And Primary Batteries Lithium?

For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Primary Cells And Primary Batteries Lithium under HSN 85065000.

How often do GST rates change for Electrical Machinery And Equi products?

GST rates for Primary Cells And Primary Batteries Lithium 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.

More HSN codes from Chapter 85

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