Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85079010 specifically identifies Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Accumulator Cases Made Of Hard Rubber And Separators for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Accumulator Cases Made Of Hard Rubber And Separators. Tax rates applicable include CGST at 14.00%, SGST/UTGST at 14.00%, and IGST at 28.00% 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 85079010
For Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Accumulator Cases Made Of Hard Rubber And Separators classified under HSN Code 85079010, tax computation follows GST principles. CGST at 14.00% plus SGST/UTGST at 14.00% covers intrastate sales. IGST at 28.00% applies to interstate transactions. kg. is the prescribed measurement for Electrical Machinery And Equi under Chapter 85.
Who Should Use HSN Code 85079010?
Any business engaged in supplying Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Accumulator Cases Made Of Hard Rubber And Separators must apply HSN 85079010 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
Planning to trade in Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Accumulator Cases Made Of Hard Rubber And Separators? Complete GST registration to legally collect taxes on goods under HSN 85079010. Businesses importing or exporting Electrical Machinery And Equi products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 85079010 for Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Accumulator Cases Made Of Hard Rubber And Separators enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 85 – Electrical Machinery And Equi should monitor rate updates (14.00%, 14.00%, 28.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 85079010 for accurate classification of Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Accumulator Cases Made Of Hard Rubber And Separators.
Yes, registered businesses can claim input tax credit on Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Accumulator Cases Made Of Hard Rubber And Separators purchases made under HSN 85079010. Ensure your supplier mentions correct HSN code and GST rates (14.00%, 14.00%) on the invoice.
CGST at 14.00% plus SGST/UTGST at 14.00% applies when Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Accumulator Cases Made Of Hard Rubber And Separators is sold within the same state. IGST at 28.00% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Accumulator Cases Made Of Hard Rubber And Separators internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.