---
title: "HSN Code for Other Particle Accelerators (incl. Cyclotrons) | HSN 85431920 GST Rate"
description: "Find HSN and GST Rates for 85431920 related to Other Particle Accelerators (incl. Cyclotrons) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85431920/"
---

# HSN Code 85431920: Other Particle Accelerators (incl. Cyclotrons)

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/)
- [Sub-chapter 8543: Electrical machines](https://busy.in/hsn/sub-chapter-8543/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - particle accelerators: - other: synchrocyclotrons, synchrotrons | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85431920 ?

It includes Other Electrical Machines/Apparatus

### Do e‑way bill and e‑invoice apply for Other Particle Accelerators (incl. Cyclotrons)?

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 Other Particle Accelerators (incl. Cyclotrons) is sold with other items?

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

### Can we claim ITC on inputs used to trade Other Particle Accelerators (incl. Cyclotrons)?

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 Other Particle Accelerators (incl. Cyclotrons)?

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

### How much GST applies to Other Particle Accelerators (incl. Cyclotrons)?

Under HSN 85431920, Other Particle Accelerators (incl. Cyclotrons) attracts Varies when sold in taxable form. Describe the exact form on the invoice.