What products are classified under HSN 85099000 ?
It includes Ignition magnetos, magnetic flywheels
HSN Code 85099000 represents Parts for Electrical Machines under GST classification. This code helps businesses identify Parts for Electrical Machines correctly for billing, taxation, and trade. With HSN Code 85099000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts for Electrical Machines.
HSN Code 85099000 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. | 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
8509 – Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508.
Parts for Electrical Machines 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 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 |
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 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
It includes Ignition magnetos, magnetic flywheels
Under HSN 85099000, Parts for Electrical Machines 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts for Electrical Machines; Nil for exempt items if applicable).
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.
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.