85193000 is the designated HSN classification for Sound Recording Or Reproducing Apparatus -Turntables (Record-Decks), categorized under Chapter 85 – Electrical Machinery And Equi in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Sound Recording Or Reproducing Apparatus -Turntables (Record-Decks) 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 85193000
The tax structure for Sound Recording Or Reproducing Apparatus -Turntables (Record-Decks) under HSN Code 85193000 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in u as the standard measurement for goods under Chapter 85 – Electrical Machinery And Equi.
Who Should Use HSN Code 85193000?
Manufacturers, wholesalers, retailers, and exporters dealing in Sound Recording Or Reproducing Apparatus -Turntables (Record-Decks) are required to mention HSN 85193000 on all tax documents. This classification under Electrical Machinery And Equi applies to businesses of all sizes operating within Chapter 85. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Looking to deal in Sound Recording Or Reproducing Apparatus -Turntables (Record-Decks)? GST registration is your first compliance requirement for HSN 85193000 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 HSN Code 85193000 usage for Sound Recording Or Reproducing Apparatus -Turntables (Record-Decks) simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 85 – Electrical Machinery And Equi to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 85193000?
The standard unit of measurement for Sound Recording Or Reproducing Apparatus -Turntables (Record-Decks) under HSN Code 85193000 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 85193000 mandatory for small businesses?
Yes, businesses dealing in Sound Recording Or Reproducing Apparatus -Turntables (Record-Decks) must use HSN 85193000 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Sound Recording Or Reproducing Apparatus -Turntables (Record-Decks)?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 85193000 for Electrical Machinery And Equi goods before invoicing.
Do I need AD Code registration for exporting Sound Recording Or Reproducing Apparatus -Turntables (Record-Decks)?
Yes, AD Code registration is required for exporters dealing in Sound Recording Or Reproducing Apparatus -Turntables (Record-Decks) under Electrical Machinery And Equi. This registration links your bank account to process foreign currency payments from overseas buyers.
