What products are classified under HSN 91031000 ?
It includes Other : Battery, accumulator or mains powered
HSN Code 91031000 represents Electrically operated devices under GST classification. This code helps businesses identify Electrically operated devices correctly for billing, taxation, and trade. With HSN Code 91031000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrically operated devices.
HSN Code 91031000 relates to the following description:
Electrically operated devices does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Other |
Other
It includes Other : Battery, accumulator or mains powered
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.
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.
Under HSN 91031000, Electrically operated devices 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electrically operated devices; Nil for exempt items if applicable).
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.