Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85076000 specifically identifies Lithium-Ion for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Lithium-Ion. 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 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 85076000
For Lithium-Ion classified under HSN Code 85076000, tax computation follows GST principles. CGST at 0.09 plus SGST/UTGST at 0.09 covers intrastate sales. IGST at 0.18 applies to interstate transactions. u is the prescribed measurement for Electrical Machinery And Equi under Chapter 85.
Who Should Use HSN Code 85076000?
Every entity transacting in Lithium-Ion must quote HSN Code 85076000 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
Looking to deal in Lithium-Ion? GST registration is your first compliance requirement for HSN 85076000 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
Proper use of HSN Code 85076000 for Lithium-Ion streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 85 – Electrical Machinery And Equi through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
Official GST rates for Lithium-Ion under HSN 85076000 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 Lithium-Ion must mention HSN Code 85076000 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 Lithium-Ion under HSN 85076000.
GST rates for Lithium-Ion 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.