HSN code 85321000
Tariff item in chapter 85 — Electrical machinery and equipment and parts thereof; sound recorders and…
Fixed capacitors designed for use in 50 or 60 hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)
Classification
| Code type | HSN — Harmonized System of Nomenclature |
|---|---|
| Level | Tariff item (8 digits) |
| Section | Section XVI — Machinery and electrical equipment |
| Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
| Heading 8532 | Electrical capacitors, fixed, variable or adjustable (pre-set) |
| Sub-heading 853210 | Fixed capacitors designed for use in 50 or 60 hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) |
| Tariff item 85321000 | Fixed capacitors designed for use in 50 or 60 hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) |
Using HSN 85321000 in GST
On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (8532) on B2B invoices, and a business above ₹5 crore must show 6 digits (853210) on all invoices. The full 8-digit code is used for imports and exports.
The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.
Frequently asked questions
What is HSN code 85321000?
HSN code 85321000 is the tariff item for: Fixed capacitors designed for use in 50 or 60 hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors).
What is the GST rate for HSN 85321000?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 85321000 before invoicing.
How many digits of HSN 85321000 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (8532) on B2B invoices. Above ₹5 crore: 6 digits (853210) on all invoices.