---
title: "HSN Code for Proximity Cards and Tags | HSN 85431990 GST Rate"
description: "Find HSN and GST Rates for 85431990 related to Proximity Cards and Tags with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85431990/"
---

# HSN Code 85431990: Proximity Cards and Tags

- [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: other including cyclotrons | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85431990 ?

It includes Plastic Insulated Electric Conductors (<= 80V, with connectors)

### Can we claim ITC on inputs used to trade Proximity Cards and Tags?

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

### Does packaging or labelling change the GST for Proximity Cards and Tags?

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 Proximity Cards and Tags is sold with other items?

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

### Any common misclassification issue with Proximity Cards and Tags?

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 Proximity Cards and Tags?

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 Proximity Cards and Tags?

Under HSN 85431990, Proximity Cards and Tags attracts Varies when sold in taxable form. Describe the exact form on the invoice.