Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85194000 specifically identifies Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Transcribing Machines 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 Transcribing Machines. 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 85194000
Tax liability for Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Transcribing Machines under HSN 85194000 varies by transaction geography. CGST at N.a. combined with SGST/UTGST at N.a. applies to local sales. Interstate movement attracts IGST at N.a.. All billing for Chapter 85 – Electrical Machinery And Equi products must use N.a.
Who Should Use HSN Code 85194000?
Any business engaged in supplying Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Transcribing Machines must apply HSN 85194000 on invoices. The Electrical Machinery And Equi category under Chapter 85 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Transcribing Machines? Complete GST registration to legally collect taxes on goods under HSN 85194000. Businesses importing or exporting Electrical Machinery And Equi products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 85194000 for Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Transcribing Machines enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 85 – Electrical Machinery And Equi should monitor rate updates (N.a., N.a., N.a.) through official notifications to maintain seamless 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 85194000 for accurate classification of Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Transcribing Machines.
Yes, registered businesses can claim input tax credit on Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Transcribing Machines purchases made under HSN 85194000. Ensure your supplier mentions correct HSN code and GST rates (N.a., N.a.) on the invoice.
CGST at N.a. plus SGST/UTGST at N.a. applies when Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Transcribing Machines is sold within the same state. IGST at N.a. 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 Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device Transcribing Machines internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.