85322100 is the designated HSN classification for Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) - Other Fixed Capacitors: Tantalum, categorized under Chapter 85 – Electrical Machinery And Equi in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) - Other Fixed Capacitors: Tantalum 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 85322100
Goods classified as Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) - Other Fixed Capacitors: Tantalum under HSN 85322100 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 u as the measurement standard for Chapter 85 – Electrical Machinery And Equi products.
Who Should Use HSN Code 85322100?
Traders, manufacturers, and importers of Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) - Other Fixed Capacitors: Tantalum are required to mention HSN Code 85322100 on all GST documents. This Electrical Machinery And Equi classification under Chapter 85 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Looking to deal in Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) - Other Fixed Capacitors: Tantalum? GST registration is your first compliance requirement for HSN 85322100 goods. International traders in Electrical Machinery And Equi products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Proper use of HSN Code 85322100 for Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) - Other Fixed Capacitors: Tantalum streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 85 – Electrical Machinery And Equi through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 85322100?
The standard unit of measurement for Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) - Other Fixed Capacitors: Tantalum under HSN Code 85322100 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 85322100 mandatory for small businesses?
Yes, businesses dealing in Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) - Other Fixed Capacitors: Tantalum must use HSN 85322100 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) - Other Fixed Capacitors: Tantalum?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 85322100 for Electrical Machinery And Equi goods before invoicing.
Do I need AD Code registration for exporting Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) - Other Fixed Capacitors: Tantalum?
Yes, AD Code registration is required for exporters dealing in Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) - Other Fixed Capacitors: Tantalum under Electrical Machinery And Equi. This registration links your bank account to process foreign currency payments from overseas buyers.
