85189000 is the designated HSN classification for Microphones And Stands Therefor; Loudspeakers, Whether Or Not Mounted In Their Enclosures; Headphones And Earphones, Whether Or Not Combined With A Microphone, And Sets Consisting Of A Microphone And One Or More Loudspeakers; Audiofrequency Electric Ampl..., categorized under Chapter 85 – Electrical Machinery And Equi in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Microphones And Stands Therefor; Loudspeakers, Whether Or Not Mounted In Their Enclosures; Headphones And Earphones, Whether Or Not Combined With A Microphone, And Sets Consisting Of A Microphone And One Or More Loudspeakers; Audiofrequency Electric Ampl... must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in u for billing purposes.
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 85189000
The taxation of Microphones And Stands Therefor; Loudspeakers, Whether Or Not Mounted In Their Enclosures; Headphones And Earphones, Whether Or Not Combined With A Microphone, And Sets Consisting Of A Microphone And One Or More Loudspeakers; Audiofrequency Electric Ampl... under HSN Code 85189000 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 85189000?
All businesses supplying Microphones And Stands Therefor; Loudspeakers, Whether Or Not Mounted In Their Enclosures; Headphones And Earphones, Whether Or Not Combined With A Microphone, And Sets Consisting Of A Microphone And One Or More Loudspeakers; Audiofrequency Electric Ampl... are obligated to use HSN 85189000 on tax invoices. From producers to retailers within Electrical Machinery And Equi, Chapter 85 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Commencing trade in Microphones And Stands Therefor; Loudspeakers, Whether Or Not Mounted In Their Enclosures; Headphones And Earphones, Whether Or Not Combined With A Microphone, And Sets Consisting Of A Microphone And One Or More Loudspeakers; Audiofrequency Electric Ampl...? Secure GST registration to handle taxes on HSN 85189000 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 85189000 for Microphones And Stands Therefor; Loudspeakers, Whether Or Not Mounted In Their Enclosures; Headphones And Earphones, Whether Or Not Combined With A Microphone, And Sets Consisting Of A Microphone And One Or More Loudspeakers; Audiofrequency Electric Ampl... 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)
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 85189000 for accurate classification of Microphones And Stands Therefor; Loudspeakers, Whether Or Not Mounted In Their Enclosures; Headphones And Earphones, Whether Or Not Combined With A Microphone, And Sets Consisting Of A Microphone And One Or More Loudspeakers; Audiofrequency Electric Ampl....
Yes, registered businesses can claim input tax credit on Microphones And Stands Therefor; Loudspeakers, Whether Or Not Mounted In Their Enclosures; Headphones And Earphones, Whether Or Not Combined With A Microphone, And Sets Consisting Of A Microphone And One Or More Loudspeakers; Audiofrequency Electric Ampl... purchases made under HSN 85189000. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Microphones And Stands Therefor; Loudspeakers, Whether Or Not Mounted In Their Enclosures; Headphones And Earphones, Whether Or Not Combined With A Microphone, And Sets Consisting Of A Microphone And One Or More Loudspeakers; Audiofrequency Electric Ampl... is sold within the same state. IGST at 0.18 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 Microphones And Stands Therefor; Loudspeakers, Whether Or Not Mounted In Their Enclosures; Headphones And Earphones, Whether Or Not Combined With A Microphone, And Sets Consisting Of A Microphone And One Or More Loudspeakers; Audiofrequency Electric Ampl... internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.