Under the GST regime, HSN Code 85352990 classifies Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : Other within Chapter 85 – Electrical Machinery And Equi. This code is essential for businesses to correctly calculate and remit taxes on Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : Other. 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 85352990
The taxation of Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : Other under HSN Code 85352990 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 u for Electrical Machinery And Equi goods under Chapter 85.
Who Should Use HSN Code 85352990?
All businesses supplying Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : Other are obligated to use HSN 85352990 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
Entering the Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : Other market requires essential registrations. GST registration enables legal tax collection on HSN 85352990 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
Using HSN Code 85352990 accurately for Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : Other avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 85 – Electrical Machinery And Equi to maintain accurate filings and smooth business operations.
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 85352990 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 : Other.
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 : Other purchases made under HSN 85352990. 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 Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - 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 Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Automatic Circuit Breakers: - Other : Other internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.