HSN Code 85072000 provides the tax classification for Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) Other Lead-Acid Accumulators under Chapter 85 – Electrical Machinery And Equi of the GST tariff. Businesses dealing in Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) Other Lead-Acid Accumulators must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.14, SGST/UTGST at 0.14, and IGST at 0.28. The recognized unit of measurement is 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 85072000
Tax liability for Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) Other Lead-Acid Accumulators under HSN 85072000 varies by transaction geography. CGST at 0.14 combined with SGST/UTGST at 0.14 applies to local sales. Interstate movement attracts IGST at 0.28. All billing for Chapter 85 – Electrical Machinery And Equi products must use u.
Who Should Use HSN Code 85072000?
All businesses supplying Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) Other Lead-Acid Accumulators are obligated to use HSN 85072000 on tax invoices. From producers to retailers within Electrical Machinery And Equi, Chapter 85 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Starting a business involving Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) Other Lead-Acid Accumulators? GST registration is mandatory for collecting and remitting taxes on HSN 85072000 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
Proper use of HSN Code 85072000 for Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) Other Lead-Acid Accumulators streamlines audit processes and supports valid credit claims. Stay updated on 0.14, 0.14, and 0.28 rates for Chapter 85 – Electrical Machinery And Equi through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 85072000 falls under Chapter 85 – Electrical Machinery And Equi in the GST tariff schedule. This chapter covers various goods including Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) Other Lead-Acid Accumulators.
Yes, IGST at 0.28 is applicable when Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) Other Lead-Acid Accumulators is supplied interstate or imported. For local sales within a state, CGST at 0.14 and SGST/UTGST at 0.14 apply instead.
Yes, e-commerce sellers dealing in Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) Other Lead-Acid Accumulators must use HSN 85072000 on their invoices. This applies to all online platforms operating under Electrical Machinery And Equi classification.
To import goods under Electrical Machinery And Equi, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.