Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85191000 specifically identifies Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Coin Or Disc-Operated Record-Players for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Coin Or Disc-Operated Record-Players. Tax rates applicable include CGST at N.a., SGST/UTGST at N.a., and IGST at N.a. for interstate movements. The standard unit of measurement is N.a.
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 85191000
Goods classified as Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Coin Or Disc-Operated Record-Players under HSN 85191000 are taxed based on transaction type. Local sales attract CGST at N.a. plus SGST/UTGST at N.a.. For supplies crossing state boundaries, IGST at N.a. applies. Documentation must reflect N.a as the measurement standard for Chapter 85 – Electrical Machinery And Equi products.
Who Should Use HSN Code 85191000?
Every entity transacting in Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Coin Or Disc-Operated Record-Players must quote HSN Code 85191000 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
Entering the Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Coin Or Disc-Operated Record-Players market requires essential registrations. GST registration enables legal tax collection on HSN 85191000 goods. For cross-border trade in Electrical Machinery And Equi items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 85191000 accurately for Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Coin Or Disc-Operated Record-Players avoids compliance issues and facilitates credit claims. Monitor changes to N.a., N.a., and N.a. rates for Chapter 85 – Electrical Machinery And Equi to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 85191000 falls under Chapter 85 – Electrical Machinery And Equi in the GST tariff schedule. This chapter covers various goods including Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Coin Or Disc-Operated Record-Players.
Yes, IGST at N.a. is applicable when Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Coin Or Disc-Operated Record-Players is supplied interstate or imported. For local sales within a state, CGST at N.a. and SGST/UTGST at N.a. apply instead.
Yes, e-commerce sellers dealing in Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Coin Or Disc-Operated Record-Players must use HSN 85191000 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.