What products are classified under HSN 85452000 ?
It includes Porcelain post insulators: Below 6.6 kV
HSN Code 85452000 represents Brushes under GST classification. This code helps businesses identify Brushes correctly for billing, taxation, and trade. With HSN Code 85452000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Brushes.
HSN Code 85452000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | 8545 | Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | Brushes | 9% | 9% | 18% | 0% |
Description of goods
Brushes
Chapter
85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Sub Chapter
8545 – Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
Brushes does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Electrodes : Of a kind used for furnaces | |
| Electrodes : Other | |
| Other : Arc-lamp carbon | |
| Other : Battery carbon | |
| Other : Other |
Electrodes : Of a kind used for furnaces
Electrodes : Other
Other : Arc-lamp carbon
Other : Battery carbon
Other : Other
It includes Porcelain post insulators: Below 6.6 kV
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Brushes; Nil for exempt items if applicable).
Under HSN 85452000, Brushes attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.