HSN Code 85409900: Electrical Machinery Parts

HSN Code 85409900 represents Electrical Machinery Parts under GST classification. This code helps businesses identify Electrical Machinery Parts correctly for billing, taxation, and trade. With HSN Code 85409900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrical Machinery Parts.

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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	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)	Parts : Other	9%	9%	18%	0%

Description of goods

Parts : 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

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)

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
85401110	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
85401120	Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Video monitor cathode-ray tubes
85401190	Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Other
85401200	Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Monochrome
85402000	Television camera tubes; image converters and intensifiers; other photos-cathode tubes
85404010	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
85404020	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
85406000	Other cathode-ray tubes
85407100	Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Magnetrons
85407900	Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Other
85408100	Other valves and tubes: Receiver or amplifier valves and tubes
85408900	Other valves and tubes: Other
85409100	Parts : Of cathode-ray tubes

HSN Code 85401110

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

HSN Code 85401120

Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Video monitor cathode-ray tubes

HSN Code 85401190

Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Other

HSN Code 85401200

Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Monochrome

HSN Code 85402000

Television camera tubes; image converters and intensifiers; other photos-cathode tubes

HSN Code 85404010

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

HSN Code 85404020

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

HSN Code 85406000

Other cathode-ray tubes

HSN Code 85407100

Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Magnetrons

HSN Code 85407900

Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Other

HSN Code 85408100

Other valves and tubes: Receiver or amplifier valves and tubes

HSN Code 85408900

Other valves and tubes: Other

HSN Code 85409100

Parts : Of cathode-ray tubes

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What products are classified under HSN 85409900 ?

It includes Photovoltaic Cells (Modules/Panels)

Does packaging or labelling change the GST for Electrical Machinery Parts?

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.

Any common misclassification issue with Electrical Machinery Parts?

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

Can we claim ITC on inputs used to trade Electrical Machinery Parts?

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

How should mixed supplies be billed when Electrical Machinery Parts is sold with other items?

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

Do e‑way bill and e‑invoice apply for 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.

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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