HSN Code 85459090 -- – Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other artic (GST Rate 18%)

HSN Code 85459090

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 other

HSN85459090

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 other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8545
Subheading: 854590
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 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other artic. 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 85459090?
HSN Code 85459090 is the official Harmonized System of Nomenclature code for Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85459090?
HSN Code 85459090 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 85459090 belong to?
HSN Code 85459090 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
Scroll to Top