Under the GST regime, HSN Code 85279919 classifies Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Other --- Radio Communication Receivers ---- Other within Chapter 85 – Electrical Machinery And Equi. This code is essential for businesses to correctly calculate and remit taxes on Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Other --- Radio Communication Receivers ---- Other. The applicable rates are CGST at N.a., SGST/UTGST at N.a. for within-state sales, and IGST at N.a. for interstate supplies. Goods are quantified using 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 85279919
Goods classified as Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Other --- Radio Communication Receivers ---- Other under HSN 85279919 are taxed based on transaction type. Local sales attract CGST at N.a. plus SGST/UTGST at N.a.. For supplies crossing state boundaries, IGST at N.a. applies. Documentation must reflect N.a as the measurement standard for Chapter 85 – Electrical Machinery And Equi products.
Who Should Use HSN Code 85279919?
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 -- Other --- Radio Communication Receivers ---- Other are required to mention HSN 85279919 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
Planning to trade in Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Other --- Radio Communication Receivers ---- Other? Complete GST registration to legally collect taxes on goods under HSN 85279919. 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
Using HSN Code 85279919 accurately for Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Other --- Radio Communication Receivers ---- Other avoids compliance issues and facilitates credit claims. Monitor changes to N.a., N.a., and N.a. rates for Chapter 85 – Electrical Machinery And Equi to maintain accurate filings and smooth business operations.
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 85279919 for accurate classification of Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Other --- Radio Communication Receivers ---- Other.
Yes, registered businesses can claim input tax credit on Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Other --- Radio Communication Receivers ---- Other purchases made under HSN 85279919. 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-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Other --- Radio Communication Receivers ---- Other 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-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Other --- Radio Communication Receivers ---- Other internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.