HSN Code 85059000 -- – Electro-magnets; permanent magnets and articles intended to become permanent mag (GST Rate 18%)

HSN Code 85059000

Electro-magnets; 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 - other, including parts

HSN85059000

Electro-magnets; 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 - other, including parts

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8505
Subheading: 850590
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Electro-magnets; permanent magnets and articles intended to become permanent mag. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 85059000?
HSN Code 85059000 is the official Harmonized System of Nomenclature code for Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnet, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85059000?
HSN Code 85059000 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 85059000 belong to?
HSN Code 85059000 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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