What products are classified under HSN 85312000 ?
It includes Ceramic dielectric, multilayer capacitors
HSN Code 85312000 represents Liquid Crystal/Light Emitting Diode Indicator Panels under GST classification. This code helps businesses identify Liquid Crystal/Light Emitting Diode Indicator Panels correctly for billing, taxation, and trade. With HSN Code 85312000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Liquid Crystal/Light Emitting Diode Indicator Panels.
HSN Code 85312000 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 | 8531 | Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 | Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) | 9% | 9% | 18% | 0% |
Description of goods
Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)
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
8531 – Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530
Liquid Crystal/Light Emitting Diode Indicator Panels does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Burglar or fire alarms and similar apparatus : Burglar alarm | |
| Burglar or fire alarms and similar apparatus : Fire alarm | |
| Burglar or fire alarms and similar apparatus : Other | |
| Other apparatus | |
| Parts |
Burglar or fire alarms and similar apparatus : Burglar alarm
Burglar or fire alarms and similar apparatus : Fire alarm
Burglar or fire alarms and similar apparatus : Other
Other apparatus
Parts
It includes Ceramic dielectric, multilayer capacitors
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.
Under HSN 85312000, Liquid Crystal/Light Emitting Diode Indicator Panels 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 Liquid Crystal/Light Emitting Diode Indicator Panels; 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.