HSN code 85099000 is the 8-digit tariff item for parts, under heading 8509 and sub-heading 850990 (Chapter 85). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 85099000 at a glance
| Tariff item (8 digits) | 85099000 |
|---|---|
| Heading (4 digits) | 8509: Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508 |
| Sub-heading (6 digits) | 850990: Parts |
| 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 |
| Description | Parts |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 482 (HSN 8509) covers "Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508" at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 8509 | Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 482 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 85099000 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 85099000
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (8509) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (850990) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85099000), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 8509
- HSN 85091000: Electro-mechanical domestic appliances, with self-contained electric motor vacuum cleaners, including dry... (18%)
- HSN 85092000: Electro-mechanical domestic appliances, with self-contained electric motor floor polishers (18%)
- HSN 85093000: Electro-mechanical domestic appliances, with self-contained electric motor kitchen waste disposers (18%)
- HSN 85094010: Food grinders (food grinders and mixers, fruit or vegetable juice extractors) (18%)
- HSN 85094090: Food grinders and mixers, fruit or vegetable juice extractors: other (18%)
- HSN 85098000: Other appliances (18%)
See every rate entry for the heading on the HSN 8509 page, or all Chapter 85 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).