HSN Code 85322500: Dielectric paper or plastics capacitors

HSN Code 85322500 represents Dielectric paper or plastics capacitors under GST classification. This code helps businesses identify Dielectric paper or plastics capacitors correctly for billing, taxation, and trade. With HSN Code 85322500, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Dielectric paper or plastics capacitors.

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Description of Goods for Dielectric paper or plastics capacitors

HSN Code 85322500 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 8532 Electrical capacitors, fixed, variable or adjustable (pre-set) Other fixed capacitors : Dielectric of paper or plastics 9% 9% 18% 0%

Description of goods

Other fixed capacitors : Dielectric of paper or plastics

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%

What does HSN Code 85322500 not include?

Dielectric paper or plastics capacitors does not include products with the following descriptions:

HSN Code Description
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)
Other fixed capacitors : Tantalum
Other fixed capacitors : Aluminium electrolytic
Other fixed capacitors : Ceramic dielectric, single layer
Other fixed capacitors : Ceramic dielectric, multilayer
Other fixed capacitors : Other : Of dielectric of mica
Other fixed capacitors : Other : Other
Variable or adjustable (pre-set) capacitors
Parts

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)

Other fixed capacitors : Tantalum

Other fixed capacitors : Aluminium electrolytic

Other fixed capacitors : Ceramic dielectric, single layer

Other fixed capacitors : Ceramic dielectric, multilayer

Other fixed capacitors : Other : Of dielectric of mica

Other fixed capacitors : Other : Other

Variable or adjustable (pre-set) capacitors

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FAQs for HSN Code 85322500

What products are classified under HSN 85322500 ?

It includes Other Bare Wire Fixed Resistors (≤20W)

Do e‑way bill and e‑invoice apply for Dielectric paper or plastics 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.

Any common misclassification issue with Dielectric paper or plastics capacitors?

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

Can we claim ITC on inputs used to trade Dielectric paper or plastics capacitors?

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

Does packaging or labelling change the GST for Dielectric paper or plastics capacitors?

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.

How much GST applies to Dielectric paper or plastics capacitors?

Under HSN 85322500, Dielectric paper or plastics capacitors attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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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