HSN Code 85340000 provides the tax classification for Printed Circuits under Chapter 85 – Electrical Machinery And Equi of the GST tariff. Businesses dealing in Printed Circuits must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. The recognized unit of measurement is 0.

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 85340000

The taxation of Printed Circuits under HSN Code 85340000 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use 0 for Electrical Machinery And Equi goods under Chapter 85.

Who Should Use HSN Code 85340000?

Every entity transacting in Printed Circuits must quote HSN Code 85340000 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

Commencing trade in Printed Circuits? Secure GST registration to handle taxes on HSN 85340000 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 85340000 for Printed Circuits 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 85340000?

The standard unit of measurement for Printed Circuits under HSN Code 85340000 is 0. All invoices and GST returns must reflect quantities using this measurement standard.

Is HSN Code 85340000 mandatory for small businesses?

Yes, businesses dealing in Printed Circuits must use HSN 85340000 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 Printed Circuits?

Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 85340000 for Electrical Machinery And Equi goods before invoicing.

Do I need AD Code registration for exporting Printed Circuits?

Yes, AD Code registration is required for exporters dealing in Printed Circuits under Electrical Machinery And Equi. This registration links your bank account to process foreign currency payments from overseas buyers.

More HSN codes from Chapter 85

Back to Top