What products are classified under HSN 85364100 ?
It includes Plugs and sockets
HSN Code 85364100 represents Pocket Lighters, Gas Fuelled, Refillable under GST classification. This code helps businesses identify Pocket Lighters, Gas Fuelled, Refillable correctly for billing, taxation, and trade. With HSN Code 85364100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Pocket Lighters, Gas Fuelled, Refillable.
HSN Code 85364100 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 | 8536 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fiber bundles or cables. | Relays: For a voltage not exceeding 60 V | 9% | 9% | 18% | 0% |
Description of goods
Relays: For a voltage not exceeding 60 V
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
8536 – Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fiber bundles or cables.
Pocket Lighters, Gas Fuelled, Refillable does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Fuses : For switches having rating upto 15 amps, rewireable | |
| Fuses : For switches having rating above 15 amps, high rupturing capacity or rewireable | |
| Fuses : Other rewireable fuses | |
| Fuses : Other high rupturing capacity fuses | |
| Fuses : Fuses gear | |
| Fuses : Electronic fuses | |
| Fuses : Other | |
| Automatic circuit breakers : Air circuit breakers | |
| Automatic circuit breakers : Moulded case circuit breakers | |
| Automatic circuit breakers : Miniature circuit breakers | |
| Automatic circuit breakers : Earth leak circuit breakers | |
| Automatic circuit breakers : Other | |
| Other apparatus for protecting electrical circuits | |
| Relays: Other | |
| Other switches : Control and switch gears | |
| Other switches : Other switches of plastic | |
| Other switches : Other | |
| Lamp-holders, plugs and sockets: Lamp-holders : Of plastic | |
| Lamp-holders, plugs and sockets: Lamp-holders : Of other materials | |
| Lamp-holders, plugs and sockets: Other : Of plastic | |
| Lamp-holders, plugs and sockets: Other : Of other materials | |
| Connectors for optical fibres, optical fibre bundles or cables | |
| Other apparatus : Motor starters for AC motors | |
| Other apparatus : Motor starters for DC motors | |
| Other apparatus : Junction boxes | |
| Other apparatus : Other |
Fuses : For switches having rating upto 15 amps, rewireable
Fuses : For switches having rating above 15 amps, high rupturing capacity or rewireable
Fuses : Other rewireable fuses
Fuses : Other high rupturing capacity fuses
Fuses : Fuses gear
Fuses : Electronic fuses
Fuses : Other
Automatic circuit breakers : Air circuit breakers
Automatic circuit breakers : Moulded case circuit breakers
Automatic circuit breakers : Miniature circuit breakers
Automatic circuit breakers : Earth leak circuit breakers
Automatic circuit breakers : Other
Other apparatus for protecting electrical circuits
Relays: Other
Other switches : Control and switch gears
Other switches : Other switches of plastic
Other switches : Other
Lamp-holders, plugs and sockets: Lamp-holders : Of plastic
Lamp-holders, plugs and sockets: Lamp-holders : Of other materials
Lamp-holders, plugs and sockets: Other : Of plastic
Lamp-holders, plugs and sockets: Other : Of other materials
Connectors for optical fibres, optical fibre bundles or cables
Other apparatus : Motor starters for AC motors
Other apparatus : Motor starters for DC motors
Other apparatus : Junction boxes
Other apparatus : Other
It includes Plugs and sockets
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 85364100, Pocket Lighters, Gas Fuelled, Refillable attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
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.