---
title: "HSN Code for Other Electrical Machines/Apparatus | HSN 85438995 GST Rate"
description: "Find HSN and GST Rates for 85438995 related to Other Electrical Machines/Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85438995/"
---

# HSN Code 85438995: Other Electrical Machines/Apparatus

- [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 : time code generator | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85438995 ?

It includes Integrated Monocoque Other Fuel Buses (>10 Persons)

### How should mixed supplies be billed when Other Electrical Machines/Apparatus is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Electrical Machines/Apparatus; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other Electrical Machines/Apparatus?

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 much GST applies to Other Electrical Machines/Apparatus?

Under HSN 85438995, Other Electrical Machines/Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other Electrical Machines/Apparatus?

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

### Any common misclassification issue with Other Electrical Machines/Apparatus?

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