What products are classified under HSN 85318000 ?
It includes Dielectric paper or plastics capacitors
HSN Code 85318000 represents Other Apparatus under GST classification. This code helps businesses identify Other Apparatus correctly for billing, taxation, and trade. With HSN Code 85318000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Apparatus.
HSN Code 85318000 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 | Other apparatus | 9% | 9% | 18% | 0% |
Description of goods
Other apparatus
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
Other Apparatus 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 | |
| Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) | |
| 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
Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)
Parts
It includes Dielectric paper or plastics capacitors
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Apparatus; Nil for exempt items if applicable).
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 85318000, Other Apparatus 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.
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.