What products are classified under HSN 85092000 ?
It includes X25 PADS
HSN Code 85092000 represents Kitchen Waste Disposers (Domestic, Electric Motor) under GST classification. This code helps businesses identify Kitchen Waste Disposers (Domestic, Electric Motor) correctly for billing, taxation, and trade. With HSN Code 85092000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Kitchen Waste Disposers (Domestic, Electric Motor).
HSN Code 85092000 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 floor polishers | 9% | 9% | 18% | 0% |
Description of goods
Electro-mechanical domestic appliances, with self-contained electric motor floor polishers
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.
Kitchen Waste Disposers (Domestic, Electric Motor) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Electro-mechanical domestic appliances, with self-contained electric motor vacuum cleaners, including dry and wet vacuum cleaners | |
| 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 vacuum cleaners, including dry and wet vacuum cleaners
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 X25 PADS
Under HSN 85092000, Kitchen Waste Disposers (Domestic, Electric Motor) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kitchen Waste Disposers (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.
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.