HSN Code 85438100 -- – Electrical machines and apparatus having individual functions, not specified or (GST Rate 18%)

HSN Code 85438100

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: proximity cards and tags

HSN85438100

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: proximity cards and tags

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 85 -- Electrical machinery and equipment
Heading: 8543
Subheading: 854381
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.

Create an invoice with this code → See all items at 18% →

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85438910
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85438920
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85438931
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85438932
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85438939
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Frequently asked questions

What is HSN Code 85438100?
HSN Code 85438100 is the official Harmonized System of Nomenclature code for Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - oth, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85438100?
HSN Code 85438100 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 85438100 belong to?
HSN Code 85438100 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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