HSN Code 85 – Electrical Machinery And Equipment And Parts Thereof; Sound…

What is HSN Code 85?

HSN code 85 is the Harmonized System of Nomenclature classification for Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers,… under India's Goods and Services Tax (GST). It is a 2-digit code sitting at the chapter (2-digit) level of the HSN hierarchy.

This code belongs to Chapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…, which is part of Section XVI: Machinery & Electrical Equipment. Every GST-registered business supplying electrical machinery and equipment and parts thereof; sound recorders and reproducers,… must quote HSN 85 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 85

Level	Code	Description
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

GST rate for HSN 85

Goods under HSN 85 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Nil / Exempt

Fresh produce, milk, cereals, books

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers,… →

Sub-codes under this classification

HSN Code	Description
8501	electric motors and generators (excluding generating sets)
8502	electric generating sets and rotary converters
8503	parts suitable for use solely or principally with the machines of heading 8501 or 8502:
8504	electrical transformers, static converters (for example, rectifiers) and inductors
8505	electro-magnetic, permanent magnets and articles intended to become permanent magnets after magnetisation, electro-magnetic or permanent magnet chucks, clamps and similar holding devices, electro-magnetic couplings, clutches and brakes, electro-magnetic lifting heads
8506	primary cells and primary batteries
8507	electric accumulators, including separators therefor, whether or not rectangular (including square)
8508	vaccum cleaners
8509	electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508.
8510	shavers, hair clippers and hair-removing appliances, with self-contained electric motor
8511	electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors), generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
8512	electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
8513	portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512
8514	industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss
8515	electric (including electrically heated gas), laser or other light or photobeam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting, electric machines and apparatus for hot spraying of metals or cermets
8516	electric instantaneous or storage water heaters and immersion heaters, electric space heating apparatus and soil heating apparatus, electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers, electric smoothing irons, other electro-thermic appliances of a kind used for domestic purposes, electric heating resistors, other than those of heading 8544
8517	telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks : other apparatus for the transmission or reception of voice, images or other data ,including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8527
8518	microphones and stands therefor: loudspeakers, whether or not mounted in their enclosures: headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: audio-frequency electric amplifiers: electric sound amplifier sets
8519	sound recording or reproducing apparatus
8520	omitted
8521	video recording or reproducing apparatus, whether or not incorporating a video tuner
8522	parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521
8523	discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37 magnetic media:
8524	flat panel display modules, whether or not incorporating touch-sensitive screens
8525	transmission apparatus for radio-broadcasting or television, whether or not incorporation reception apparatus or sound recording or reproducing apparatus, television cameras, digital cameras and video camera recorders
8526	radar apparatus, radio navigational aid apparatus and radio remote control apparatus
8527	reception apparatus for radio-broadcasting whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
8528	monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus
8529	parts suitable for use solely or principally with the apparatus of headings 8524 to 8528
8530	electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)
8531	electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530
8532	electrical capacitors, fixed, variable or adjustable (pre-set)
8533	electrical resistors (including rheostats and potentiometers), other than heating resistors
8534	printed circuits
8535	electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts
8536	electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fiber bundles or cables.
8537	boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 for a voltage not exceeding 1,000 v
8538	boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 for a voltage not exceeding 1,000 v
8539	parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536
8540	thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)

HSN Code 85 — FAQs

What is HSN code 85?

HSN code 85 classifies "Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers,…" under India's GST regime. It falls under Chapter 85 (Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…) of the Harmonized System of Nomenclature.

How many digits is HSN code 85?

85 is a 2-digit HSN code — a chapter (2-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 85?

Goods under HSN 85 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers,….

Which chapter does HSN code 85 belong to?

HSN 85 belongs to Chapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…, part of Section XVI: Machinery & Electrical Equipment.

HSN Code 85 – Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers,…