Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85333990 specifically identifies Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Wirewound Variable Resistors, Including Rheostats And Potentiometers: - Other: Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Wirewound Variable Resistors, Including Rheostats And Potentiometers: - Other: Other. 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 u.
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 85333990
For Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Wirewound Variable Resistors, Including Rheostats And Potentiometers: - Other: Other classified under HSN Code 85333990, tax computation follows GST principles. CGST at 0.09 plus SGST/UTGST at 0.09 covers intrastate sales. IGST at 0.18 applies to interstate transactions. u is the prescribed measurement for Electrical Machinery And Equi under Chapter 85.
Who Should Use HSN Code 85333990?
All businesses supplying Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Wirewound Variable Resistors, Including Rheostats And Potentiometers: - Other: Other are obligated to use HSN 85333990 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
Starting a business involving Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Wirewound Variable Resistors, Including Rheostats And Potentiometers: - Other: Other? GST registration is mandatory for collecting and remitting taxes on HSN 85333990 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 85333990 usage for Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Wirewound Variable Resistors, Including Rheostats And Potentiometers: - Other: Other 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 85333990 for accurate classification of Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Wirewound Variable Resistors, Including Rheostats And Potentiometers: - Other: Other.
Yes, registered businesses can claim input tax credit on Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Wirewound Variable Resistors, Including Rheostats And Potentiometers: - Other: Other purchases made under HSN 85333990. 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 Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Wirewound Variable Resistors, Including Rheostats And Potentiometers: - Other: Other 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 Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Wirewound Variable Resistors, Including Rheostats And Potentiometers: - Other: Other internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.