85279090 is the designated HSN classification 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: Other, categorized under Chapter 85 – Electrical Machinery And Equi in the GST tariff structure. Businesses involved in trading, manufacturing, or importing 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: Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at N.a., SGST/UTGST at N.a. for local transactions, and IGST at N.a. for interstate supplies. Quantities are measured in N.a 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 85279090
The taxation 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: Other under HSN Code 85279090 depends on supply location. Intrastate transactions require CGST at N.a. and SGST/UTGST at N.a.. Interstate supplies are charged IGST at N.a.. Invoices should consistently use N.a for Electrical Machinery And Equi goods under Chapter 85.
Who Should Use HSN Code 85279090?
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: Other are required to mention HSN 85279090 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: Other? Secure GST registration to handle taxes on HSN 85279090 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
Proper use of HSN Code 85279090 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: Other streamlines audit processes and supports valid credit claims. Stay updated on N.a., N.a., and N.a. rates for Chapter 85 – Electrical Machinery And Equi through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 85279090 falls under Chapter 85 – Electrical Machinery And Equi in the GST tariff schedule. This chapter covers various goods including 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: Other.
Yes, IGST at N.a. is applicable 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: Other 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 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: Other must use HSN 85279090 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.