HSN Code 85340000: Printed circuits

HSN Code 85340000 represents Printed circuits under GST classification. This code helps businesses identify Printed circuits correctly for billing, taxation, and trade. With HSN Code 85340000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Printed circuits.

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Description of Goods for Printed circuits

HSN Code 85340000 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 8534 Printed circuits Printed circuits 9% 9% 18% 0%

Description of goods

Printed circuits

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

8534 – Printed circuits

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 85340000 not include?

Printed circuits does not include products with the following descriptions:

HSN Code Description

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FAQs for HSN Code 85340000

What products are classified under HSN 85340000 ?

It includes SF6 Circuit Breakers (11 kV)

How should mixed supplies be billed when Printed circuits is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Printed circuits; Nil for exempt items if applicable).

Any common misclassification issue with Printed circuits?

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 Printed circuits?

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 Printed circuits?

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 Printed circuits?

Under HSN 85340000, Printed circuits 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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