What products are classified under HSN 85472000 ?
It includes Sorted Waste/Scrap Batteries (no Pb/Cd/Hg)
HSN Code 85472000 represents Insulating fittings of plastics under GST classification. This code helps businesses identify Insulating fittings of plastics correctly for billing, taxation, and trade. With HSN Code 85472000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Insulating fittings of plastics.
HSN Code 85472000 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 | 8547 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material | Insulating fittings of plastics | 9% | 9% | 18% | 0% |
Description of goods
Insulating fittings of plastics
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
8547 – Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
Insulating fittings of plastics does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Insulating fittings of ceramics : Porcelain bushing below 6.6 kV | |
| Insulating fittings of ceramics : Porcelain bushings for voltage 6.6 kV or above but below 11 kV | |
| Insulating fittings of ceramics : Porcelain bushings for voltage 11 kV or above but upto 66 kV | |
| Insulating fittings of ceramics : Porcelain bushings for voltage 66 kV or above | |
| Insulating fittings of ceramics : Other | |
| Other : Electrical insulating fittings of glass | |
| Other : Electrical conduit tubing and joints therefor, of base metal lined with insulating material | |
| Other : Other |
Insulating fittings of ceramics : Porcelain bushing below 6.6 kV
Insulating fittings of ceramics : Porcelain bushings for voltage 6.6 kV or above but below 11 kV
Insulating fittings of ceramics : Porcelain bushings for voltage 11 kV or above but upto 66 kV
Insulating fittings of ceramics : Porcelain bushings for voltage 66 kV or above
Insulating fittings of ceramics : Other
Other : Electrical insulating fittings of glass
Other : Electrical conduit tubing and joints therefor, of base metal lined with insulating material
Other : Other
It includes Sorted Waste/Scrap Batteries (no Pb/Cd/Hg)
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 Insulating fittings of plastics; Nil for exempt items if applicable).
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.
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.