85279100 is the designated HSN classification for Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Combined With Sound Recording Or Reproducing Apparatus, categorized under Chapter 85 – Electrical Machinery And Equi in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Combined With Sound Recording Or Reproducing Apparatus 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 85279100
The tax structure for Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Combined With Sound Recording Or Reproducing Apparatus under HSN Code 85279100 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 85279100?
Manufacturers, wholesalers, retailers, and exporters dealing in Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Combined With Sound Recording Or Reproducing Apparatus are required to mention HSN 85279100 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
Entering the Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Combined With Sound Recording Or Reproducing Apparatus market requires essential registrations. GST registration enables legal tax collection on HSN 85279100 goods. For cross-border trade in Electrical Machinery And Equi items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate HSN Code 85279100 usage for Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Combined With Sound Recording Or Reproducing Apparatus 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)
The standard unit of measurement for Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Combined With Sound Recording Or Reproducing Apparatus under HSN Code 85279100 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Combined With Sound Recording Or Reproducing Apparatus must use HSN 85279100 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 85279100 for Electrical Machinery And Equi goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Combined With Sound Recording Or Reproducing Apparatus under Electrical Machinery And Equi. This registration links your bank account to process foreign currency payments from overseas buyers.