What products are classified under HSN 85059000 ?
It includes Other primary cells and primary batteries: Other
HSN Code 85059000 represents Other, Including Parts under GST classification. This code helps businesses identify Other, Including Parts correctly for billing, taxation, and trade. With HSN Code 85059000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other, Including Parts.
HSN Code 85059000 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 | Other, including parts | 9% | 9% | 18% | 0% |
Description of goods
Other, including parts
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
Other, Including Parts 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 | |
| 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 |
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
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
It includes Other primary cells and primary batteries: Other
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 Other, Including Parts; 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 85059000, Other, Including Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
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.