---
title: "HSN Code for Digital Layering Machines (Video) | HSN 85438942 GST Rate"
description: "Find HSN and GST Rates for 85438942 related to Digital Layering Machines (Video) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85438942/"
---

# HSN Code 85438942: Digital Layering Machines (Video)

- [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 - other machines and apparatus: - other: - video special effect equipments: video effect system | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85438942 ?

It includes Scrap Drained/Wet Lead Batteries/Cells (ISRI codes)

### Does packaging or labelling change the GST for Digital Layering Machines (Video)?

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.

### Do e‑way bill and e‑invoice apply for Digital Layering Machines (Video)?

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 Digital Layering Machines (Video)?

Under HSN 85438942, Digital Layering Machines (Video) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Digital Layering Machines (Video)?

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

### How should mixed supplies be billed when Digital Layering Machines (Video) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Digital Layering Machines (Video); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Digital Layering Machines (Video)?

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