What products are classified under HSN 85459020 ?
It includes Porcelain Insulators: 11-66 kV
HSN Code 85459020 represents Other : Battery carbon under GST classification. This code helps businesses identify Other : Battery carbon correctly for billing, taxation, and trade. With HSN Code 85459020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other : Battery carbon.
HSN Code 85459020 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 : Battery carbon | 9% | 9% | 18% | 0% |
Description of goods
Other : Battery 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 : Battery carbon does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Electrodes : Of a kind used for furnaces | |
| Electrodes : Other | |
| Brushes | |
| Other : Arc-lamp carbon | |
| Other : Other |
Electrodes : Of a kind used for furnaces
Electrodes : Other
Brushes
Other : Arc-lamp carbon
Other : Other
It includes Porcelain Insulators: 11-66 kV
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Battery carbon; Nil for exempt items if applicable).
Under HSN 85459020, Other : Battery carbon attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.