HSN Code 85438972

Q: What is the GST rate for HSN Code 85438972?

HSN Code 85438972 attracts GST at 18% (IGST). Notification No. 9/2025 - Central Tax (Rate).

Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - amplifier: limiting amplifier, video distribution amplifier and stabilising amplifiers

HSN85438972

18%

IGST

Schedule II

CGST9%

SGST/UTGST9%

CessNil

Chapter: Chapter 85 -- Electrical machinery and equipment

Heading: 8543

Subheading: 854389

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% →

Frequently asked questions

What is HSN Code 85438972?

HSN Code 85438972 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 85438972?

HSN Code 85438972 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 85438972 belong to?

HSN Code 85438972 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.

HSN Code 85438972

When does this rate apply?

Related codes from Electrical machinery and equipment

Frequently asked questions