HSN Code 85381090: Electrical Equipment (Other)

Q: Do e‑way bill and e‑invoice apply for Electrical Equipment (Other)?

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.

HSN Code 85381090 represents Electrical Equipment (Other) under GST classification. This code helps businesses identify Electrical Equipment (Other) correctly for billing, taxation, and trade. With HSN Code 85381090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrical Equipment (Other).

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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	8538	Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537	Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: Other	9%	9%	18%	0%

Description of goods

Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: 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

8538 – Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
85381010	Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: For industrial use
85389000	Other

HSN Code 85381010

Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: For industrial use

HSN Code 85389000

Other

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What products are classified under HSN 85381090 ?

It includes Low-Cost Bulb (<= ₹20)

Do e‑way bill and e‑invoice apply for Electrical Equipment (Other)?

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.

How much GST applies to Electrical Equipment (Other)?

Under HSN 85381090, Electrical Equipment (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Electrical Equipment (Other)?

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 should mixed supplies be billed when Electrical Equipment (Other) is sold with other items?

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

Can we claim ITC on inputs used to trade Electrical Equipment (Other)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

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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