What products are classified under HSN 85404020 ?
It includes Electrical Machinery Parts
HSN Code 85404020 represents Color Data/Graphic Display Tubes (<0.4mm Pitch) under GST classification. This code helps businesses identify Color Data/Graphic Display Tubes (<0.4mm Pitch) correctly for billing, taxation, and trade. With HSN Code 85404020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Color Data/Graphic Display Tubes (<0.4mm Pitch).
HSN Code 85404020 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 | 8540 | Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) | Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm: Data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm | 9% | 9% | 18% | 0% |
Description of goods
Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm: Data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm
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
8540 – Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)
Color Data/Graphic Display Tubes (<0.4mm Pitch) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Television picture tubes of 20” and 21” size, except 21” flat and full square (F and FST) colour TV picture tubes | |
| Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Video monitor cathode-ray tubes | |
| Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Other | |
| Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Monochrome | |
| Television camera tubes; image converters and intensifiers; other photos-cathode tubes | |
| Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm: Data or graphic display tubes, monochrome | |
| Other cathode-ray tubes | |
| Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Magnetrons | |
| Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Other | |
| Other valves and tubes: Receiver or amplifier valves and tubes | |
| Other valves and tubes: Other | |
| Parts : Of cathode-ray tubes | |
| Parts : Other |
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Television picture tubes of 20” and 21” size, except 21” flat and full square (F and FST) colour TV picture tubes
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Video monitor cathode-ray tubes
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Other
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Monochrome
Television camera tubes; image converters and intensifiers; other photos-cathode tubes
Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm: Data or graphic display tubes, monochrome
Other cathode-ray tubes
Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Magnetrons
Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Other
Other valves and tubes: Receiver or amplifier valves and tubes
Other valves and tubes: Other
Parts : Of cathode-ray tubes
Parts : Other
It includes Electrical Machinery Parts
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Color Data/Graphic Display Tubes (<0.4mm Pitch); Nil for exempt items if applicable).
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 85404020, Color Data/Graphic Display Tubes (<0.4mm Pitch) 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.