---
title: "HSN Code for Synthesised Receivers | HSN 85438981 GST Rate"
description: "Find HSN and GST Rates for 85438981 related to Synthesised Receivers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85438981/"
---

# HSN Code 85438981: Synthesised Receivers

- [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: - graphic equaliser and synthesised receivers: graphic equalisers | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85438981 ?

It includes Other Plastic Insulated Electric Conductors (80V-1000V, without connectors)

### Do e‑way bill and e‑invoice apply for Synthesised Receivers?

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.

### Can we claim ITC on inputs used to trade Synthesised Receivers?

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

### How much GST applies to Synthesised Receivers?

Under HSN 85438981, Synthesised Receivers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Synthesised Receivers is sold with other items?

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

### Does packaging or labelling change the GST for Synthesised Receivers?

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 Synthesised Receivers?

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