Under the GST regime, HSN Code 85339000 classifies Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Parts within Chapter 85 – Electrical Machinery And Equi. This code is essential for businesses to correctly calculate and remit taxes on Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Parts. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using 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 85339000
Tax liability for Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Parts under HSN 85339000 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 85 – Electrical Machinery And Equi products must use u.
Who Should Use HSN Code 85339000?
Manufacturers, wholesalers, retailers, and exporters dealing in Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Parts are required to mention HSN 85339000 on all tax documents. This classification under Electrical Machinery And Equi applies to businesses of all sizes operating within Chapter 85. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Commencing trade in Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Parts? Secure GST registration to handle taxes on HSN 85339000 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 85339000 for Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Parts 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)
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 85339000 for accurate classification of Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Parts.
Yes, registered businesses can claim input tax credit on Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Parts purchases made under HSN 85339000. 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 - 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 Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors - Parts internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.