85359040 is the designated HSN classification for Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Junction Boxes, categorized under Chapter 85 – Electrical Machinery And Equi in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Junction Boxes must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 9.00%, SGST/UTGST at 9.00% for local transactions, and IGST at 18.00% for interstate supplies. Quantities are measured in u for billing purposes.

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 85359040

The taxation of Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Junction Boxes under HSN Code 85359040 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 85359040?

Any business engaged in supplying Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Junction Boxes must apply HSN 85359040 on invoices. The Electrical Machinery And Equi category under Chapter 85 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.

Business Registration Requirements

Commencing trade in Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Junction Boxes? Secure GST registration to handle taxes on HSN 85359040 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

Using HSN Code 85359040 accurately for Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Junction Boxes avoids compliance issues and facilitates credit claims. Monitor changes to 9.00%, 9.00%, and 18.00% rates for Chapter 85 – Electrical Machinery And Equi to maintain accurate filings and smooth business operations.

Frequently Asked Questions (FAQs)

What is the unit of measurement for HSN 85359040?

The standard unit of measurement for Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Junction Boxes under HSN Code 85359040 is u. All invoices and GST returns must reflect quantities using this measurement standard.

Is HSN Code 85359040 mandatory for small businesses?

Yes, businesses dealing in Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Junction Boxes must use HSN 85359040 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 Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Junction Boxes?

Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 85359040 for Electrical Machinery And Equi goods before invoicing.

Do I need AD Code registration for exporting Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Junction Boxes?

Yes, AD Code registration is required for exporters dealing in Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Junction Boxes 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

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