What products are classified under HSN 85340000 ?
It includes SF6 Circuit Breakers (11 kV)
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.
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
Printed circuits does not include products with the following descriptions:
| HSN Code | Description |
|---|
It includes SF6 Circuit Breakers (11 kV)
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).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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 85340000, Printed circuits attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.