85279990 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 -- Other --- 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-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Other --- 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 85279990
Tax liability 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 --- Other under HSN 85279990 varies by transaction geography. CGST at N.a. combined with SGST/UTGST at N.a. applies to local sales. Interstate movement attracts IGST at N.a.. All billing for Chapter 85 – Electrical Machinery And Equi products must use N.a.
Who Should Use HSN Code 85279990?
All businesses supplying Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Other --- Other are obligated to use HSN 85279990 on tax invoices. From producers to retailers within Electrical Machinery And Equi, Chapter 85 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
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 -- Other --- Other market requires essential registrations. GST registration enables legal tax collection on HSN 85279990 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
Proper use of HSN Code 85279990 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 --- 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 85279990 is used to classify Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock - Other -- Other --- Other under Chapter 85 – Electrical Machinery And Equi for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
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 --- Other, CGST applies at N.a. and SGST/UTGST at N.a. for intrastate supplies. Interstate transactions are taxed under IGST at N.a..
Yes, GST registration is mandatory for 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 -- Other --- Other under HSN 85279990. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Electrical Machinery And Equi, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.