Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85359090 specifically identifies Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Other 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 - Other : Other. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 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 85359090
Goods classified as Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Other under HSN 85359090 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect u as the measurement standard for Chapter 85 – Electrical Machinery And Equi products.
Who Should Use HSN Code 85359090?
Every entity transacting in Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Other must quote HSN Code 85359090 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
Entering the Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Other market requires essential registrations. GST registration enables legal tax collection on HSN 85359090 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
Accurate HSN Code 85359090 usage for Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Other simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 85 – Electrical Machinery And Equi to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
HSN Code 85359090 is used to classify Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Other under Chapter 85 – Electrical Machinery And Equi for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Other, CGST applies at 0.09 and SGST/UTGST at 0.09 for intrastate supplies. Interstate transactions are taxed under IGST at 0.18.
Yes, GST registration is mandatory for businesses dealing in Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts - Other : Other under HSN 85359090. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Electrical Machinery And Equi, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.