HSN Code 85131040 provides the tax classification for Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example, Dry Batteries, Accumulators, Magnetos), Other Than Lighting Equipment Of Heading 8512 8513 10 Portable Electric Lamps Designed To Function By Their Own Source Of Ene... under Chapter 85 – Electrical Machinery And Equi of the GST tariff. Businesses dealing in Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example, Dry Batteries, Accumulators, Magnetos), Other Than Lighting Equipment Of Heading 8512 8513 10 Portable Electric Lamps Designed To Function By Their Own Source Of Ene... must use this code for proper invoicing and return filing. Applicable taxes include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00%. 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 85131040
For Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example, Dry Batteries, Accumulators, Magnetos), Other Than Lighting Equipment Of Heading 8512 8513 10 Portable Electric Lamps Designed To Function By Their Own Source Of Ene... classified under HSN Code 85131040, tax computation follows GST principles. CGST at 9.00% plus SGST/UTGST at 9.00% covers intrastate sales. IGST at 18.00% applies to interstate transactions. u is the prescribed measurement for Electrical Machinery And Equi under Chapter 85.
Who Should Use HSN Code 85131040?
Traders, manufacturers, and importers of Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example, Dry Batteries, Accumulators, Magnetos), Other Than Lighting Equipment Of Heading 8512 8513 10 Portable Electric Lamps Designed To Function By Their Own Source Of Ene... are required to mention HSN Code 85131040 on all GST documents. This Electrical Machinery And Equi classification under Chapter 85 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Commencing trade in Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example, Dry Batteries, Accumulators, Magnetos), Other Than Lighting Equipment Of Heading 8512 8513 10 Portable Electric Lamps Designed To Function By Their Own Source Of Ene...? Secure GST registration to handle taxes on HSN 85131040 classified goods. Businesses with international operations in Electrical Machinery And Equi need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Proper use of HSN Code 85131040 for Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example, Dry Batteries, Accumulators, Magnetos), Other Than Lighting Equipment Of Heading 8512 8513 10 Portable Electric Lamps Designed To Function By Their Own Source Of Ene... streamlines audit processes and supports valid credit claims. Stay updated on 9.00%, 9.00%, and 18.00% rates for Chapter 85 – Electrical Machinery And Equi through government circulars to ensure uninterrupted 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 85131040 for accurate classification of Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example, Dry Batteries, Accumulators, Magnetos), Other Than Lighting Equipment Of Heading 8512 8513 10 Portable Electric Lamps Designed To Function By Their Own Source Of Ene....
Yes, registered businesses can claim input tax credit on Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example, Dry Batteries, Accumulators, Magnetos), Other Than Lighting Equipment Of Heading 8512 8513 10 Portable Electric Lamps Designed To Function By Their Own Source Of Ene... purchases made under HSN 85131040. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example, Dry Batteries, Accumulators, Magnetos), Other Than Lighting Equipment Of Heading 8512 8513 10 Portable Electric Lamps Designed To Function By Their Own Source Of Ene... is sold within the same state. IGST at 18.00% 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 Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example, Dry Batteries, Accumulators, Magnetos), Other Than Lighting Equipment Of Heading 8512 8513 10 Portable Electric Lamps Designed To Function By Their Own Source Of Ene... internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.