What products are classified under HSN 8545
It includes Carbon articles for electrical use
HSN Sub Chapter 8545 represents Carbon articles for electrical use under GST classification. This code helps businesses identify Carbon articles for electrical use correctly for billing, taxation, and trade. With HSN Sub Chapter 8545, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Carbon articles for electrical use.
GST Rate for Carbon articles for electrical use under HSN Code 8545. 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 | 8545 | Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | 18% | 18% |
Chapter: 85
Description: Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
Following Tariff HSN code falls under Carbon articles for electrical use:
| Tariff HSN | Description |
|---|---|
| Electrodes : Of a kind used for furnaces | |
| Electrodes : Other | |
| Brushes | |
| Other : Arc-lamp carbon | |
| Other : Battery carbon | |
| Other : Other |
Electrodes : Of a kind used for furnaces
Electrodes : Other
Brushes
Other : Arc-lamp carbon
Other : Battery carbon
Other : Other
| Order Number | Description |
|---|---|
| V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) |
V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Carbon articles for electrical use
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.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Carbon articles for electrical use are forward charge. Check the current notifications for any special cases before deciding.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
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.