What products are classified under HSN 85459010 ?
It includes Porcelain Post Insulators: 6.6 kV to 11 kV
HSN Code 85459010 represents Other | Arc-Lamp Carbon under GST classification. This code helps businesses identify Other | Arc-Lamp Carbon correctly for billing, taxation, and trade. With HSN Code 85459010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other | Arc-Lamp Carbon.
HSN Code 85459010 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 | Other : Arc-lamp carbon | 9% | 9% | 18% | 0% |
Description of goods
Other : Arc-lamp carbon
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
Other | Arc-Lamp Carbon does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Electrodes : Of a kind used for furnaces | |
| Electrodes : Other | |
| Brushes | |
| Other : Battery carbon | |
| Other : Other |
Electrodes : Of a kind used for furnaces
Electrodes : Other
Brushes
Other : Battery carbon
Other : Other
It includes Porcelain Post Insulators: 6.6 kV to 11 kV
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Arc-Lamp Carbon; Nil for exempt items if applicable).
Under HSN 85459010, Other / Arc-Lamp Carbon 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.
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.