HSN Code 85452000: Brushes

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.

Find The Right HSN & Bill Faster With BUSY



file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Business Owners
star 4.6 Rated on Google

Description of Goods for 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

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 85452000 not include?

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

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.


file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Business Owners
star 4.6 ★ Rated on Google
experiment id: lead-form-no-email v1

FAQs for HSN Code 85452000

What products are classified under HSN 85452000 ?

It includes Porcelain post insulators: Below 6.6 kV

How should mixed supplies be billed when Brushes is sold with other items?

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

How much GST applies to Brushes?

Under HSN 85452000, Brushes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Brushes?

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

Do e‑way bill and e‑invoice apply for Brushes?

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.

Does packaging or labelling change the GST for Brushes?

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.

Important Disclaimer

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.

Explore More HSN Codes from Chapter 85 expand_more
HSN Codes:
State Code List: