HSN Code 85321000: Power Capacitor (>=0.5 kvar)

HSN Code 85321000 represents Power Capacitor (>=0.5 kvar) under GST classification. This code helps businesses identify Power Capacitor (>=0.5 kvar) correctly for billing, taxation, and trade. With HSN Code 85321000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Power Capacitor (>=0.5 kvar).

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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	8532	Electrical capacitors, fixed, variable or adjustable (pre-set)	Fixed capacitors designed for use in 50 or 60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)	9%	9%	18%	0%

Description of goods

Fixed capacitors designed for use in 50 or 60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)

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

8532 – Electrical capacitors, fixed, variable or adjustable (pre-set)

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
85322100	Other fixed capacitors : Tantalum
85322200	Other fixed capacitors : Aluminium electrolytic
85322300	Other fixed capacitors : Ceramic dielectric, single layer
85322400	Other fixed capacitors : Ceramic dielectric, multilayer
85322500	Other fixed capacitors : Dielectric of paper or plastics
85322910	Other fixed capacitors : Other : Of dielectric of mica
85322990	Other fixed capacitors : Other : Other
85323000	Variable or adjustable (pre-set) capacitors
85329000	Parts

HSN Code 85322100

Other fixed capacitors : Tantalum

HSN Code 85322200

Other fixed capacitors : Aluminium electrolytic

HSN Code 85322300

Other fixed capacitors : Ceramic dielectric, single layer

HSN Code 85322400

Other fixed capacitors : Ceramic dielectric, multilayer

HSN Code 85322500

Other fixed capacitors : Dielectric of paper or plastics

HSN Code 85322910

Other fixed capacitors : Other : Of dielectric of mica

HSN Code 85322990

Other fixed capacitors : Other : Other

HSN Code 85323000

Variable or adjustable (pre-set) capacitors

HSN Code 85329000

Parts

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What products are classified under HSN 85321000 ?

It includes Other fixed capacitors : Other : Other

Any common misclassification issue with Power Capacitor (>=0.5 kvar)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How should mixed supplies be billed when Power Capacitor (>=0.5 kvar) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Power Capacitor (>=0.5 kvar); Nil for exempt items if applicable).

How much GST applies to Power Capacitor (>=0.5 kvar)?

Under HSN 85321000, Power Capacitor (>=0.5 kvar) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Power Capacitor (>=0.5 kvar)?

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.

Can we claim ITC on inputs used to trade Power Capacitor (>=0.5 kvar)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Important Disclaimer

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.

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