What products are classified under HSN 85461000 ?
It includes Porcelain post insulators: Above 132 kV
HSN Code 85461000 represents Of glass under GST classification. This code helps businesses identify Of glass correctly for billing, taxation, and trade. With HSN Code 85461000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Of glass.
HSN Code 85461000 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 | 8546 | Electrical insulators of any material | Of glass | 9% | 9% | 18% | 0% |
Description of goods
Of glass
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
8546 – Electrical insulators of any material
Of glass does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of ceramics : Porcelain discs and strings : Porcelain below 6.6 kV | |
| Of ceramics : Porcelain discs and strings : Other | |
| Of ceramics : Porcelain post insulators : Below 6.6 kV | |
| Of ceramics : Porcelain post insulators : 6.6 kV or above but upto 11 kV | |
| Of ceramics : Porcelain post insulators : Above 11 kV but upto 66 kV | |
| Of ceramics : Porcelain post insulators : Above 66 kV but upto 132 kV | |
| Of ceramics : Porcelain post insulators : Above 132 kV | |
| Of ceramics : Porcelain pin insulators : Below 6.6 kV | |
| Of ceramics : Porcelain pin insulators : 6.6 kV or above but up to 11 kV | |
| Of ceramics : Porcelain pin insulators : Above 11 kV but upto 66 kV | |
| Of ceramics : Porcelain pin insulators : Above 66 kV | |
| Of ceramics : Other high tension procelain solid core insulators | |
| Of ceramics : Other low tension procelain insulators including telegraph and telephone insulators | |
| Of ceramics : Other | |
| Other : Heat shrinkable components | |
| Other : Other |
Of ceramics : Porcelain discs and strings : Porcelain below 6.6 kV
Of ceramics : Porcelain discs and strings : Other
Of ceramics : Porcelain post insulators : Below 6.6 kV
Of ceramics : Porcelain post insulators : 6.6 kV or above but upto 11 kV
Of ceramics : Porcelain post insulators : Above 11 kV but upto 66 kV
Of ceramics : Porcelain post insulators : Above 66 kV but upto 132 kV
Of ceramics : Porcelain post insulators : Above 132 kV
Of ceramics : Porcelain pin insulators : Below 6.6 kV
Of ceramics : Porcelain pin insulators : 6.6 kV or above but up to 11 kV
Of ceramics : Porcelain pin insulators : Above 11 kV but upto 66 kV
Of ceramics : Porcelain pin insulators : Above 66 kV
Of ceramics : Other high tension procelain solid core insulators
Of ceramics : Other low tension procelain insulators including telegraph and telephone insulators
Of ceramics : Other
Other : Heat shrinkable components
Other : Other
It includes Porcelain post insulators: Above 132 kV
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of glass; Nil for exempt items if applicable).
Under HSN 85461000, Of glass 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.
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.
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.