Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85279012 specifically identifies Reception Apparatus For Radio-Telephony, Radiotelegraphy Or Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other Apparatus: - Radio Communication Receivers: Demodulators for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Reception Apparatus For Radio-Telephony, Radiotelegraphy Or Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other Apparatus: - Radio Communication Receivers: Demodulators. 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 85279012
The tax structure for Reception Apparatus For Radio-Telephony, Radiotelegraphy Or Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other Apparatus: - Radio Communication Receivers: Demodulators under HSN Code 85279012 follows a dual taxation model. CGST is levied at N.a. and SGST/UTGST at N.a. for intrastate sales. Interstate transactions attract IGST at N.a.. All invoices must record quantities in N.a as the standard measurement for goods under Chapter 85 – Electrical Machinery And Equi.
Who Should Use HSN Code 85279012?
Manufacturers, wholesalers, retailers, and exporters dealing in Reception Apparatus For Radio-Telephony, Radiotelegraphy Or Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other Apparatus: - Radio Communication Receivers: Demodulators are required to mention HSN 85279012 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
Commencing trade in Reception Apparatus For Radio-Telephony, Radiotelegraphy Or Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other Apparatus: - Radio Communication Receivers: Demodulators? Secure GST registration to handle taxes on HSN 85279012 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
Correct HSN Code 85279012 application for Reception Apparatus For Radio-Telephony, Radiotelegraphy Or Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other Apparatus: - Radio Communication Receivers: Demodulators ensures smooth input credit utilization and assessment processes. Track N.a., N.a., and N.a. rate changes for Chapter 85 – Electrical Machinery And Equi through official notifications for continuous 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 85279012 for accurate classification of Reception Apparatus For Radio-Telephony, Radiotelegraphy Or Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other Apparatus: - Radio Communication Receivers: Demodulators.
Yes, registered businesses can claim input tax credit on Reception Apparatus For Radio-Telephony, Radiotelegraphy Or Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other Apparatus: - Radio Communication Receivers: Demodulators purchases made under HSN 85279012. 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 Reception Apparatus For Radio-Telephony, Radiotelegraphy Or Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other Apparatus: - Radio Communication Receivers: Demodulators 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 Reception Apparatus For Radio-Telephony, Radiotelegraphy Or Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other Apparatus: - Radio Communication Receivers: Demodulators internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.