HSN Code 85493900 provides the tax classification for Electrical And Electronic Waste And Scrap-Other Electrical And Electronic Assemblies And Printed Circuit Boards--Other under Chapter 85 – Electrical Machinery And Equi of the GST tariff. Businesses dealing in Electrical And Electronic Waste And Scrap-Other Electrical And Electronic Assemblies And Printed Circuit Boards--Other must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. The recognized 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 85493900
The tax structure for Electrical And Electronic Waste And Scrap-Other Electrical And Electronic Assemblies And Printed Circuit Boards--Other under HSN Code 85493900 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 85 – Electrical Machinery And Equi.
Who Should Use HSN Code 85493900?
Manufacturers, wholesalers, retailers, and exporters dealing in Electrical And Electronic Waste And Scrap-Other Electrical And Electronic Assemblies And Printed Circuit Boards--Other are required to mention HSN 85493900 on all tax documents. This classification under Electrical Machinery And Equi applies to businesses of all sizes operating within Chapter 85. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Starting a business involving Electrical And Electronic Waste And Scrap-Other Electrical And Electronic Assemblies And Printed Circuit Boards--Other? GST registration is mandatory for collecting and remitting taxes on HSN 85493900 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
Accurate application of HSN Code 85493900 for Electrical And Electronic Waste And Scrap-Other Electrical And Electronic Assemblies And Printed Circuit Boards--Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 85 – Electrical Machinery And Equi should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
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 85493900 for accurate classification of Electrical And Electronic Waste And Scrap-Other Electrical And Electronic Assemblies And Printed Circuit Boards--Other.
Yes, registered businesses can claim input tax credit on Electrical And Electronic Waste And Scrap-Other Electrical And Electronic Assemblies And Printed Circuit Boards--Other purchases made under HSN 85493900. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Electrical And Electronic Waste And Scrap-Other Electrical And Electronic Assemblies And Printed Circuit Boards--Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Electrical And Electronic Waste And Scrap-Other Electrical And Electronic Assemblies And Printed Circuit Boards--Other internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.