What products are classified under HSN 85091000 ?
It includes Other Telecommunication Apparatus
HSN Code 85091000 represents Floor Polishers (Domestic, Electric Motor) under GST classification. This code helps businesses identify Floor Polishers (Domestic, Electric Motor) correctly for billing, taxation, and trade. With HSN Code 85091000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Floor Polishers (Domestic, Electric Motor).
HSN Code 85091000 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 | 8509 | Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508. | Electro-mechanical domestic appliances, with self-contained electric motor vacuum cleaners, including dry and wet vacuum cleaners | 9% | 9% | 18% | 0% |
Description of goods
Electro-mechanical domestic appliances, with self-contained electric motor vacuum cleaners, including dry and wet vacuum cleaners
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
8509 – Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508.
Floor Polishers (Domestic, Electric Motor) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Electro-mechanical domestic appliances, with self-contained electric motor floor polishers | |
| Electro-mechanical domestic appliances, with self-contained electric motor kitchen waste disposers | |
| Food grinders and mixers; fruit or vegetable juice extractors : Food grinders | |
| Food grinders and mixers; fruit or vegetable juice extractors : Other | |
| Other appliances | |
| Parts |
Electro-mechanical domestic appliances, with self-contained electric motor floor polishers
Electro-mechanical domestic appliances, with self-contained electric motor kitchen waste disposers
Food grinders and mixers; fruit or vegetable juice extractors : Food grinders
Food grinders and mixers; fruit or vegetable juice extractors : Other
Other appliances
Parts
It includes Other Telecommunication Apparatus
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Floor Polishers (Domestic, Electric Motor); Nil for exempt items if applicable).
Under HSN 85091000, Floor Polishers (Domestic, Electric Motor) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.