Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85171400 specifically identifies Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles~Telephone Sets, Including Smartphones And Other Telephones For Cellul... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles~Telephone Sets, Including Smartphones And Other Telephones For Cellul.... 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 85171400
The taxation of Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles~Telephone Sets, Including Smartphones And Other Telephones For Cellul... under HSN Code 85171400 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use u for Electrical Machinery And Equi goods under Chapter 85.
Who Should Use HSN Code 85171400?
Every entity transacting in Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles~Telephone Sets, Including Smartphones And Other Telephones For Cellul... must quote HSN Code 85171400 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 Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles~Telephone Sets, Including Smartphones And Other Telephones For Cellul...? GST registration is your first compliance requirement for HSN 85171400 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
Accurate application of HSN Code 85171400 for Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles~Telephone Sets, Including Smartphones And Other Telephones For Cellul... enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 85 – Electrical Machinery And Equi should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 85171400 falls under Chapter 85 – Electrical Machinery And Equi in the GST tariff schedule. This chapter covers various goods including Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles~Telephone Sets, Including Smartphones And Other Telephones For Cellul....
Yes, IGST at 0.18 is applicable when Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles~Telephone Sets, Including Smartphones And Other Telephones For Cellul... is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles~Telephone Sets, Including Smartphones And Other Telephones For Cellul... must use HSN 85171400 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.