Chapter 85 of the GST framework covers Electrical Machinery And Equi, and HSN Code 85462023 specifically identifies Electrical Insulators Of Any Material - Of Ceramics:- Porcelain Post Insulators : Above 11 Kv But Upto 66 Kv for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Electrical Insulators Of Any Material - Of Ceramics:- Porcelain Post Insulators : Above 11 Kv But Upto 66 Kv. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is kg..
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 85462023
The taxation of Electrical Insulators Of Any Material - Of Ceramics:- Porcelain Post Insulators : Above 11 Kv But Upto 66 Kv under HSN Code 85462023 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 kg. for Electrical Machinery And Equi goods under Chapter 85.
Who Should Use HSN Code 85462023?
Traders, manufacturers, and importers of Electrical Insulators Of Any Material - Of Ceramics:- Porcelain Post Insulators : Above 11 Kv But Upto 66 Kv are required to mention HSN Code 85462023 on all GST documents. This Electrical Machinery And Equi classification under Chapter 85 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Planning to trade in Electrical Insulators Of Any Material - Of Ceramics:- Porcelain Post Insulators : Above 11 Kv But Upto 66 Kv? Complete GST registration to legally collect taxes on goods under HSN 85462023. 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
Using HSN Code 85462023 accurately for Electrical Insulators Of Any Material - Of Ceramics:- Porcelain Post Insulators : Above 11 Kv But Upto 66 Kv 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)
HSN Code 85462023 falls under Chapter 85 – Electrical Machinery And Equi in the GST tariff schedule. This chapter covers various goods including Electrical Insulators Of Any Material - Of Ceramics:- Porcelain Post Insulators : Above 11 Kv But Upto 66 Kv.
Yes, IGST at 18.00% is applicable when Electrical Insulators Of Any Material - Of Ceramics:- Porcelain Post Insulators : Above 11 Kv But Upto 66 Kv is supplied interstate or imported. For local sales within a state, CGST at 9.00% and SGST/UTGST at 9.00% apply instead.
Yes, e-commerce sellers dealing in Electrical Insulators Of Any Material - Of Ceramics:- Porcelain Post Insulators : Above 11 Kv But Upto 66 Kv must use HSN 85462023 on their invoices. This applies to all online platforms operating under Electrical Machinery And Equi classification.
To import goods under Electrical Machinery And Equi, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.