What products are classified under HSN 85322910 ?
It includes Electrical Connectors (Plastic Shell)
HSN Code 85322910 represents Fixed capacitors: Dielectric mica under GST classification. This code helps businesses identify Fixed capacitors: Dielectric mica correctly for billing, taxation, and trade. With HSN Code 85322910, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fixed capacitors: Dielectric mica.
HSN Code 85322910 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 : Other : Of dielectric of mica | 9% | 9% | 18% | 0% |
Description of goods
Other fixed capacitors : Other : Of dielectric of mica
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)
Fixed capacitors: Dielectric mica 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 : Dielectric of paper or plastics | |
| 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 : Dielectric of paper or plastics
Other fixed capacitors : Other : Other
Variable or adjustable (pre-set) capacitors
Parts
It includes Electrical Connectors (Plastic Shell)
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 85322910, Fixed capacitors: Dielectric mica attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fixed capacitors: Dielectric mica; 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.