HSN code 85434000
Tariff item in chapter 85 — Electrical machinery and equipment and parts thereof; sound recorders and…
Electronic cigarettes and similar personal electric vaporising devices
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 8543 | Electrical machines and apparatus having individual functions, not specified or including elsewhere in this chapter |
| Sub-heading 854340 | Electronic cigarettes and similar personal electric vaporising devices |
| Tariff item 85434000 | Electronic cigarettes and similar personal electric vaporising devices |
Using HSN 85434000 in GST
On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (8543) on B2B invoices, and a business above ₹5 crore must show 6 digits (854340) 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 85434000?
HSN code 85434000 is the tariff item for: Electronic cigarettes and similar personal electric vaporising devices.
What is the GST rate for HSN 85434000?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 85434000 before invoicing.
How many digits of HSN 85434000 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (8543) on B2B invoices. Above ₹5 crore: 6 digits (854340) on all invoices.