What products are classified under HSN 85069000 ?
It includes Other Accumulators
HSN Code 85069000 represents Electrical Apparatus for Switching or Protecting Circuits under GST classification. This code helps businesses identify Electrical Apparatus for Switching or Protecting Circuits correctly for billing, taxation, and trade. With HSN Code 85069000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrical Apparatus for Switching or Protecting Circuits.
HSN Code 85069000 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 | 8506 | Primary cells and primary batteries | Parts | 9% | 9% | 18% | 0% |
Description of goods
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
8506 – Primary cells and primary batteries
Electrical Apparatus for Switching or Protecting Circuits does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Manganese dioxide | |
| Mercuric oxide | |
| Silver oxide | |
| Lithium | |
| Air-zinc | |
| Other primary cells and primary batteries: Button Cells | |
| Other primary cells and primary batteries: Other |
Manganese dioxide
Mercuric oxide
Silver oxide
Lithium
Air-zinc
Other primary cells and primary batteries: Button Cells
Other primary cells and primary batteries: Other
It includes Other Accumulators
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electrical Apparatus for Switching or Protecting Circuits; 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 85069000, Electrical Apparatus for Switching or Protecting Circuits 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.