What products are classified under HSN 85322990 ?
It includes Electrical Connectors (Other Types)
HSN Code 85322990 represents Other fixed capacitors : Other : Other under GST classification. This code helps businesses identify Other fixed capacitors : Other : Other correctly for billing, taxation, and trade. With HSN Code 85322990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other fixed capacitors : Other : Other.
HSN Code 85322990 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 : Other | 9% | 9% | 18% | 0% |
Description of goods
Other fixed capacitors : Other : Other
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)
Other fixed capacitors : Other : Other 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 : Of dielectric of mica | |
| 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 : Of dielectric of mica
Variable or adjustable (pre-set) capacitors
Parts
It includes Electrical Connectors (Other Types)
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other fixed capacitors : Other : Other; 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.
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 85322990, Other fixed capacitors : Other : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.