Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85319000 specifically identifies Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Parts for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Parts. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is kg..
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 85319000
Goods classified as Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Parts under HSN 85319000 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 85 – Electrical Machinery And Equi products.
Who Should Use HSN Code 85319000?
Every entity transacting in Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Parts must quote HSN Code 85319000 on invoices. This includes traders, distributors, and e-commerce sellers operating under Electrical Machinery And Equi. Chapter 85 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Starting a business involving Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Parts? GST registration is mandatory for collecting and remitting taxes on HSN 85319000 goods. Companies planning international trade within Electrical Machinery And Equi must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate HSN Code 85319000 usage for Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Parts 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 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 85319000 for accurate classification of Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Parts.
Yes, registered businesses can claim input tax credit on Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Parts purchases made under HSN 85319000. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Parts is sold within the same state. IGST at 0.18 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 Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Parts internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.