What products are classified under HSN 85372000 ?
It includes Other Tungsten Halogen Lamps (NES)
HSN Code 85372000 represents Voltage exceeding 1,000 V under GST classification. This code helps businesses identify Voltage exceeding 1,000 V correctly for billing, taxation, and trade. With HSN Code 85372000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Voltage exceeding 1,000 V.
HSN Code 85372000 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 | 8537 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 | For a voltage exceeding 1,000 V | 9% | 9% | 18% | 0% |
Description of goods
For a voltage exceeding 1,000 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
8537 – Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
Voltage exceeding 1,000 V does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| For a voltage not exceeding 1,000 V |
For a voltage not exceeding 1,000 V
| Order Number | Description |
|---|---|
| Nr Energy Solutions India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) |
Nr Energy Solutions India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
It includes Other Tungsten Halogen Lamps (NES)
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Voltage exceeding 1,000 V; 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.
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.
Under HSN 85372000, Voltage exceeding 1,000 V 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.
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.