Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85198100 specifically identifies Sound Recording Or Reproducing Apparatus - Other Apparatus -- Using Magnetic, Optical Or Semiconductor Media for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Sound Recording Or Reproducing Apparatus - Other Apparatus -- Using Magnetic, Optical Or Semiconductor Media. 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 85198100
Tax liability for Sound Recording Or Reproducing Apparatus - Other Apparatus -- Using Magnetic, Optical Or Semiconductor Media under HSN 85198100 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 85 – Electrical Machinery And Equi products must use u.
Who Should Use HSN Code 85198100?
Traders, manufacturers, and importers of Sound Recording Or Reproducing Apparatus - Other Apparatus -- Using Magnetic, Optical Or Semiconductor Media are required to mention HSN Code 85198100 on all GST documents. This Electrical Machinery And Equi classification under Chapter 85 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Commencing trade in Sound Recording Or Reproducing Apparatus - Other Apparatus -- Using Magnetic, Optical Or Semiconductor Media? Secure GST registration to handle taxes on HSN 85198100 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
Accurate HSN Code 85198100 usage for Sound Recording Or Reproducing Apparatus - Other Apparatus -- Using Magnetic, Optical Or Semiconductor Media 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)
Which chapter does HSN Code 85198100 belong to?
HSN Code 85198100 falls under Chapter 85 – Electrical Machinery And Equi in the GST tariff schedule. This chapter covers various goods including Sound Recording Or Reproducing Apparatus - Other Apparatus -- Using Magnetic, Optical Or Semiconductor Media.
Is IGST applicable on Sound Recording Or Reproducing Apparatus - Other Apparatus -- Using Magnetic, Optical Or Semiconductor Media?
Yes, IGST at 0.18 is applicable when Sound Recording Or Reproducing Apparatus - Other Apparatus -- Using Magnetic, Optical Or Semiconductor Media is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Can e-commerce sellers use HSN Code 85198100?
Yes, e-commerce sellers dealing in Sound Recording Or Reproducing Apparatus - Other Apparatus -- Using Magnetic, Optical Or Semiconductor Media must use HSN 85198100 on their invoices. This applies to all online platforms operating under Electrical Machinery And Equi classification.
How do I start an import business for Electrical Machinery And Equi goods?
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.
