HSN Code 85434000 -- – Electrical machines and apparatus having individual functions, not specified or (GST Rate 18%)

HSN Code 85434000

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter electric fence energisers

HSN85434000

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter electric fence energisers

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8543
Subheading: 854340
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 Electrical machines and apparatus having individual functions, not specified or . 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 85434000?
HSN Code 85434000 is the official Harmonized System of Nomenclature code for Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter elect, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85434000?
HSN Code 85434000 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 85434000 belong to?
HSN Code 85434000 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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