What products are classified under HSN 85479090 ?
It includes Precious Metal Recovery| Electric Components
HSN Code 85479090 represents Electrical Insulating Fittings | Other under GST classification. This code helps businesses identify Electrical Insulating Fittings | Other correctly for billing, taxation, and trade. With HSN Code 85479090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrical Insulating Fittings | Other.
HSN Code 85479090 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 | Other : Other | 9% | 9% | 18% | 0% |
Description of goods
Other : Other
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
Electrical Insulating Fittings | Other 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 | |
| Insulating fittings of plastics | |
| Other : Electrical insulating fittings of glass | |
| Other : Electrical conduit tubing and joints therefor, of base metal lined with insulating material |
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
Insulating fittings of plastics
Other : Electrical insulating fittings of glass
Other : Electrical conduit tubing and joints therefor, of base metal lined with insulating material
It includes Precious Metal Recovery| Electric Components
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 85479090, Electrical Insulating Fittings / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electrical Insulating Fittings / Other; Nil for exempt items if applicable).
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.