What products are classified under HSN 85481090 ?
It includes Other Spark-Ignition Lorries/Trucks (GVW > 5 Tonnes)
HSN Code 85481090 represents Other Electrical Parts of Machinery/Apparatus under GST classification. This code helps businesses identify Other Electrical Parts of Machinery/Apparatus correctly for billing, taxation, and trade. With HSN Code 85481090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Electrical Parts of Machinery/Apparatus.
HSN Code 85481090 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 | 8548 | Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: other waste and scrap | 9% | 9% | 18% | 0% |
Description of goods
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: other waste and scrap
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
8548 – Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
Other Electrical Parts of Machinery/Apparatus does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter | |
| Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: battery scrap, namely the following: lead battery plates covered by isri code word rails; battery lugs covered by isri code word rakes. | |
| Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: battery waste, namely the following: scrap drained or dry while intact, lead batteries covered by isri code word rains; scrap wet whole intact lead batteries covered by isri code word rink; scrap industrial intact lead cells covered by isri code word rono; scrap whole intact industrial lead batteries covered by isri code word roper; edison batteries covered by isri code word vaunt | |
| Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - other |
Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: battery scrap, namely the following: lead battery plates covered by isri code word rails; battery lugs covered by isri code word rakes.
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: battery waste, namely the following: scrap drained or dry while intact, lead batteries covered by isri code word rains; scrap wet whole intact lead batteries covered by isri code word rink; scrap industrial intact lead cells covered by isri code word rono; scrap whole intact industrial lead batteries covered by isri code word roper; edison batteries covered by isri code word vaunt
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - other
It includes Other Spark-Ignition Lorries/Trucks (GVW > 5 Tonnes)
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Electrical Parts of Machinery/Apparatus; Nil for exempt items if applicable).
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.
Under HSN 85481090, Other Electrical Parts of Machinery/Apparatus 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.