What products are classified under HSN 8522
It includes Parts for electrical apparatus
HSN Sub Chapter 8522 represents Parts for electrical apparatus under GST classification. This code helps businesses identify Parts for electrical apparatus correctly for billing, taxation, and trade. With HSN Sub Chapter 8522, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts for electrical apparatus.
GST Rate for Parts for electrical apparatus under HSN Code 8522. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 85 | 8522 | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 | 18% | 18% |
Chapter: 85
Description: Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521
Following Tariff HSN code falls under Parts for electrical apparatus:
Pick-up cartridges
Other
| Order Number | Description |
|---|---|
| Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat) |
Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)
It includes Parts for electrical apparatus
If your outward supply of Parts for electrical apparatus is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Parts for electrical apparatus are forward charge. Check the current notifications for any special cases before deciding.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
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.