Under the GST regime, HSN Code 85079090 classifies Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Other within Chapter 85 – Electrical Machinery And Equi. This code is essential for businesses to correctly calculate and remit taxes on Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Other. The applicable rates are CGST at 0.14, SGST/UTGST at 0.14 for within-state sales, and IGST at 0.28 for interstate supplies. Goods are quantified using 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 85079090
Goods classified as Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Other under HSN 85079090 are taxed based on transaction type. Local sales attract CGST at 0.14 plus SGST/UTGST at 0.14. For supplies crossing state boundaries, IGST at 0.28 applies. Documentation must reflect kg. as the measurement standard for Chapter 85 – Electrical Machinery And Equi products.
Who Should Use HSN Code 85079090?
Every entity transacting in Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Other must quote HSN Code 85079090 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
Planning to trade in Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Other? Complete GST registration to legally collect taxes on goods under HSN 85079090. 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 85079090 for Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 85 – Electrical Machinery And Equi should monitor rate updates (0.14, 0.14, 0.28) 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 85079090 for accurate classification of Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Other.
Yes, registered businesses can claim input tax credit on Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Other purchases made under HSN 85079090. Ensure your supplier mentions correct HSN code and GST rates (0.14, 0.14) on the invoice.
CGST at 0.14 plus SGST/UTGST at 0.14 applies when Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) -Parts: Other is sold within the same state. IGST at 0.28 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: Other internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.