Description of Goods for HSN 85076000

HSN Code 85076000 relates to the following description:

Chapter Number
Chapter Name
Sub Chapter Number
Sub Chapter Name
Description of Goods
CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
Chapter Number
85
Chapter Name
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 Number
8507
Sub Chapter Name
Electric accumulators, including separators therefor, whether or not rectangular (including square)
Description of Goods
Lithium-ion
CGST (%)
9
SGST (%)
9
IGST (%)
18
CESS (%)
0

What does HSN Code 85076000 not include?

HSN Code 85076000 does not include products with the following descriptions:

HSN Code
Description
HSN Code
85071000
Description
Lead-acid, of a kind used for starting piston engines
HSN Code
85072000
Description
Other lead-acid accumulators
HSN Code
85073000
Description
Nickel-cadmium
HSN Code
85074000
Description
Nickel-iron
HSN Code
85075000
Description
Nickel-metal hydride
HSN Code
85078000
Description
Other accumulators
HSN Code
85079010
Description
Parts : Accumulator cases made of hard rubber and separators
HSN Code
85079090
Description
Parts : Other

Case Laws Related to HSN 85076000

Order Number
Description
Order Number
2
Description
EPCOS INDIA PVT. LTD. (Authority for Advance Ruling, Haryana)
Order Number
68/2020
Description
SHRI M. SRINIVAS vs. M/S. INFINITY RETAIL LTD. (National Anti Profiteering Authority)
Order Number
77/2020
Description
SHRI M. SRINIVAS AND OTHERS vs. M/S. ELECTRONICS MART INDIA LTD. (National Anti Profiteering Authority)

Important Disclaimer

The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. Busy Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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