Under the GST regime, HSN Code 85393190 classifies Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: Other within Chapter 85 – Electrical Machinery And Equi. This code is essential for businesses to correctly calculate and remit taxes on Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: 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 85393190

Tax liability for Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: Other under HSN 85393190 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 85 – Electrical Machinery And Equi products must use u.

Who Should Use HSN Code 85393190?

Every entity transacting in Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: Other must quote HSN Code 85393190 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

Planning to trade in Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: Other? Complete GST registration to legally collect taxes on goods under HSN 85393190. Businesses importing or exporting Electrical Machinery And Equi products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.

Why Correct Classification Matters

Correct HSN Code 85393190 application for Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: Other ensures smooth input credit utilization and assessment processes. Track 0.09, 0.09, and 0.18 rate changes for Chapter 85 – Electrical Machinery And Equi through official notifications for continuous compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 85393190 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 85393190 for accurate classification of Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: Other.

Can I claim input tax credit on Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: Other purchases?

Yes, registered businesses can claim input tax credit on Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: Other purchases made under HSN 85393190. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.

What is the difference between CGST and IGST for HSN 85393190?

CGST at 0.09 plus SGST/UTGST at 0.09 applies when Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: Other domestically?

No, Import Export Code is only required if you plan to import or export Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: Other internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.

More HSN codes from Chapter 85

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