HSN Code 85389000: Parts for Electrical Machinery & Audio-Visual Equipment

HSN Code 85389000 represents Parts for Electrical Machinery & Audio-Visual Equipment under GST classification. This code helps businesses identify Parts for Electrical Machinery & Audio-Visual Equipment correctly for billing, taxation, and trade. With HSN Code 85389000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts for Electrical Machinery & Audio-Visual Equipment.

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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	Other	9%	9%	18%	0%

Description of goods

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
85381090	Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: 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 85381090

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

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What products are classified under HSN 85389000 ?

It includes Torch Bulbs

Does packaging or labelling change the GST for Parts for Electrical Machinery & Audio-Visual Equipment?

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.

Can we claim ITC on inputs used to trade Parts for Electrical Machinery & Audio-Visual Equipment?

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

Any common misclassification issue with Parts for Electrical Machinery & Audio-Visual Equipment?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Do e‑way bill and e‑invoice apply for Parts for Electrical Machinery & Audio-Visual Equipment?

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 should mixed supplies be billed when Parts for Electrical Machinery & Audio-Visual Equipment is sold with other items?

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

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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