What products are classified under HSN 85053000 ?
It includes Populated Printed Circuit Boards (Telephone Parts)
HSN Code 85053000 represents Vacuum Cleaners (Domestic, Electric Motor) under GST classification. This code helps businesses identify Vacuum Cleaners (Domestic, Electric Motor) correctly for billing, taxation, and trade. With HSN Code 85053000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Vacuum Cleaners (Domestic, Electric Motor).
HSN Code 85053000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | 8505 | Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electromagnetic lifting heads | Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads - electro-magnetic lifting heads | 9% | 9% | 18% | 0% |
Description of goods
Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads - electro-magnetic lifting heads
Chapter
85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Sub Chapter
8505 – Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electromagnetic lifting heads
Vacuum Cleaners (Domestic, Electric Motor) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Permanent magnets and articles intended to become permanent magnets after magneti-sation: Of metal : Ferrite cores | |
| Permanent magnets and articles intended to become permanent magnets after magneti-sation: Of metal : Other | |
| Permanent magnets and articles intended to become permanent magnets after magneti-sation: Other | |
| Electro-magnetic couplings, clutches and brakes | |
| Other, including parts |
Permanent magnets and articles intended to become permanent magnets after magneti-sation: Of metal : Ferrite cores
Permanent magnets and articles intended to become permanent magnets after magneti-sation: Of metal : Other
Permanent magnets and articles intended to become permanent magnets after magneti-sation: Other
Electro-magnetic couplings, clutches and brakes
Other, including parts
It includes Populated Printed Circuit Boards (Telephone Parts)
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Vacuum Cleaners (Domestic, Electric Motor); Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 85053000, Vacuum Cleaners (Domestic, Electric Motor) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.