Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85352921 specifically identifies Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : - Vacuum Circuit Breakers : For A Voltage Of 132 Kv for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : - Vacuum Circuit Breakers : For A Voltage Of 132 Kv. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% 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 85352921

The taxation of Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : - Vacuum Circuit Breakers : For A Voltage Of 132 Kv under HSN Code 85352921 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use u for Electrical Machinery And Equi goods under Chapter 85.

Who Should Use HSN Code 85352921?

Manufacturers, wholesalers, retailers, and exporters dealing in Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : - Vacuum Circuit Breakers : For A Voltage Of 132 Kv are required to mention HSN 85352921 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

Entering the Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : - Vacuum Circuit Breakers : For A Voltage Of 132 Kv market requires essential registrations. GST registration enables legal tax collection on HSN 85352921 goods. For cross-border trade in Electrical Machinery And Equi items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.

Why Correct Classification Matters

Proper use of HSN Code 85352921 for Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : - Vacuum Circuit Breakers : For A Voltage Of 132 Kv 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 85352921 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 85352921 for accurate classification of Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : - Vacuum Circuit Breakers : For A Voltage Of 132 Kv.

Can I claim input tax credit on Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : - Vacuum Circuit Breakers : For A Voltage Of 132 Kv purchases?

Yes, registered businesses can claim input tax credit on Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : - Vacuum Circuit Breakers : For A Voltage Of 132 Kv purchases made under HSN 85352921. 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 85352921?

CGST at 9.00% plus SGST/UTGST at 9.00% applies when Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : - Vacuum Circuit Breakers : For A Voltage Of 132 Kv 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 Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : - Vacuum Circuit Breakers : For A Voltage Of 132 Kv domestically?

No, Import Export Code is only required if you plan to import or export Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : - Vacuum Circuit Breakers : For A Voltage Of 132 Kv internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.

More HSN codes from Chapter 85

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