HSN Code 85334020 provides the tax classification for Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Other Variable Resistors, Including Rheostats And Potentiometers: Rheostats under Chapter 85 – Electrical Machinery And Equi of the GST tariff. Businesses dealing in Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Other Variable Resistors, Including Rheostats And Potentiometers: Rheostats must use this code for proper invoicing and return filing. Applicable taxes include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00%. The recognized 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 85334020
The tax structure for Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Other Variable Resistors, Including Rheostats And Potentiometers: Rheostats under HSN Code 85334020 follows a dual taxation model. CGST is levied at 9.00% and SGST/UTGST at 9.00% for intrastate sales. Interstate transactions attract IGST at 18.00%. All invoices must record quantities in u as the standard measurement for goods under Chapter 85 – Electrical Machinery And Equi.
Who Should Use HSN Code 85334020?
Traders, manufacturers, and importers of Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Other Variable Resistors, Including Rheostats And Potentiometers: Rheostats are required to mention HSN Code 85334020 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
Commencing trade in Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Other Variable Resistors, Including Rheostats And Potentiometers: Rheostats? Secure GST registration to handle taxes on HSN 85334020 classified goods. Businesses with international operations in Electrical Machinery And Equi need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Proper use of HSN Code 85334020 for Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Other Variable Resistors, Including Rheostats And Potentiometers: Rheostats streamlines audit processes and supports valid credit claims. Stay updated on 9.00%, 9.00%, and 18.00% rates for Chapter 85 – Electrical Machinery And Equi through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 85334020 should I mention on invoices?
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 85334020 for accurate classification of Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Other Variable Resistors, Including Rheostats And Potentiometers: Rheostats.
Can I claim input tax credit on Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Other Variable Resistors, Including Rheostats And Potentiometers: Rheostats purchases?
Yes, registered businesses can claim input tax credit on Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Other Variable Resistors, Including Rheostats And Potentiometers: Rheostats purchases made under HSN 85334020. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
What is the difference between CGST and IGST for HSN 85334020?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Other Variable Resistors, Including Rheostats And Potentiometers: Rheostats is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Other Variable Resistors, Including Rheostats And Potentiometers: Rheostats domestically?
No, Import Export Code is only required if you plan to import or export Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Other Variable Resistors, Including Rheostats And Potentiometers: Rheostats internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.
