What products are classified under HSN 85109000 ?
It includes Other Generators
HSN Code 85109000 represents Electrical Resistors under GST classification. This code helps businesses identify Electrical Resistors correctly for billing, taxation, and trade. With HSN Code 85109000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrical Resistors.
HSN Code 85109000 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 | 8510 | Shavers, hair clippers and hair-removing appliances, with self-contained electric motor | 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
8510 – Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
Electrical Resistors does not include products with the following descriptions:
Shavers
Hair clippers
Hair-removing appliances
It includes Other Generators
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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 Electrical Resistors; 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.
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.