What is HSN Code 85321000?
HSN code 85321000 is the Harmonized System of Nomenclature classification for Fixed Capacitors Designed For Use In 50 Or 60 Hz Circuits And Having A Reactive Power… under India's Goods and Services Tax (GST). It is a 8-digit code sitting at the tariff item (8-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 fixed capacitors designed for use in 50 or 60 hz circuits and having a reactive power… must quote HSN 85321000 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.