---
title: "HSN Code for Professional Beauty Care Equipment | HSN 85438992 GST Rate"
description: "Find HSN and GST Rates for 85438992 related to Professional Beauty Care Equipment with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85438992/"
---

# HSN Code 85438992: Professional Beauty Care Equipment

- [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: - other : equipment or gadgets based on solar energy | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 85438992 ?

It includes Integrated Monocoque Diesel Buses (>10 Persons)

### Can we claim ITC on inputs used to trade Professional Beauty Care Equipment?

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 Professional Beauty Care Equipment is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Professional Beauty Care Equipment?

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 Professional Beauty Care Equipment?

Under HSN 85438992, Professional Beauty Care Equipment attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Professional Beauty Care Equipment?

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 Professional Beauty Care Equipment?

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