HSN Code 85395000 provides the tax classification for Light-Emitting Diode (Led) Lamps under Chapter 85 – Electrical Machinery And Equi of the GST tariff. Businesses dealing in Light-Emitting Diode (Led) Lamps must use this code for proper invoicing and return filing. Applicable taxes include CGST at N.a., SGST/UTGST at N.a., and IGST at N.a.. The recognized unit of measurement is N.a.

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 85395000

The tax structure for Light-Emitting Diode (Led) Lamps under HSN Code 85395000 follows a dual taxation model. CGST is levied at N.a. and SGST/UTGST at N.a. for intrastate sales. Interstate transactions attract IGST at N.a.. All invoices must record quantities in N.a as the standard measurement for goods under Chapter 85 – Electrical Machinery And Equi.

Who Should Use HSN Code 85395000?

Any business engaged in supplying Light-Emitting Diode (Led) Lamps must apply HSN 85395000 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

Starting a business involving Light-Emitting Diode (Led) Lamps? GST registration is mandatory for collecting and remitting taxes on HSN 85395000 goods. Companies planning international trade within Electrical Machinery And Equi must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.

Why Correct Classification Matters

Proper use of HSN Code 85395000 for Light-Emitting Diode (Led) Lamps streamlines audit processes and supports valid credit claims. Stay updated on N.a., N.a., and N.a. rates for Chapter 85 – Electrical Machinery And Equi through government circulars to ensure uninterrupted compliance.

Frequently Asked Questions (FAQs)

What is the unit of measurement for HSN 85395000?

The standard unit of measurement for Light-Emitting Diode (Led) Lamps under HSN Code 85395000 is N.a. All invoices and GST returns must reflect quantities using this measurement standard.

Is HSN Code 85395000 mandatory for small businesses?

Yes, businesses dealing in Light-Emitting Diode (Led) Lamps must use HSN 85395000 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 Light-Emitting Diode (Led) Lamps?

Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 85395000 for Electrical Machinery And Equi goods before invoicing.

Do I need AD Code registration for exporting Light-Emitting Diode (Led) Lamps?

Yes, AD Code registration is required for exporters dealing in Light-Emitting Diode (Led) Lamps 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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