---
title: "HSN Code for Time Code Generators | HSN 85438994 GST Rate"
description: "Find HSN and GST Rates for 85438994 related to Time Code Generators with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85438994/"
---

# HSN Code 85438994: Time Code Generators

- [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 : audio video stereo encoders | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85438994 ?

It includes Other Diesel Buses (>10 Persons)

### Do e‑way bill and e‑invoice apply for Time Code Generators?

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 Time Code Generators?

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 Time Code Generators?

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 Time Code Generators is sold with other items?

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

### How much GST applies to Time Code Generators?

Under HSN 85438994, Time Code Generators attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Time Code Generators?

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