HSN code 85438995 is the 8-digit tariff item for time code generator (electrical machines and apparatus having individual functions, not specified or including elsewhere), under heading 8543 and sub-heading 854389 (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 85438995 at a glance
| Tariff item (8 digits) | 85438995 |
|---|---|
| Heading (4 digits) | 8543: Electrical machines and apparatus having individual functions, not specified or including elsewhere in this Chapter |
| Sub-heading (6 digits) | 854389 |
| 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 | Time code generator (electrical machines and apparatus having individual functions, not specified or including elsewhere) |
| 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. 515 (HSN 8543) covers "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter" 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 |
|---|---|---|---|---|
| 8543 | Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 515 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 85438995 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 85438995
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 (8543) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (854389) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85438995), 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 sub-heading 854389
- HSN 85438910: Metal detectors (electrical machines and apparatus having individual functions, not specified or including... (18%)
- HSN 85438920: Mine detectors (electrical machines and apparatus having individual functions, not specified or including... (18%)
- HSN 85438931: Digital reverberators (electrical machines and apparatus having individual functions, not specified or... (18%)
- HSN 85438932: Audio special effect equipments, mixing systems or consoles (electrical machines and apparatus having... (18%)
- HSN 85438939: Audio special effect equipments: other (electrical machines and apparatus having individual functions, not... (18%)
- HSN 85438941: Video mixing system or consoles (electrical machines and apparatus having individual functions, not... (18%)
- HSN 85438942: Video effect system (electrical machines and apparatus having individual functions, not specified or... (18%)
- HSN 85438943: Digital layering machine (electrical machines and apparatus having individual functions, not specified or... (18%)
- HSN 85438944: Paint box (electrical machines and apparatus having individual functions, not specified or including... (18%)
- HSN 85438945: Video typewriter (electrical machines and apparatus having individual functions, not specified or... (18%)
- HSN 85438946: Video matting machines (electrical machines and apparatus having individual functions, not specified or... (18%)
- HSN 85438949: Video special effect equipments: other (electrical machines and apparatus having individual functions, not... (18%)
- HSN 85438951: Computerised editing system controlling more than three video editing machines (electrical machines and... (18%)
- HSN 85438952: Other video control units (electrical machines and apparatus having individual functions, not specified or... (18%)
- HSN 85438959: Edit control unit: other (electrical machines and apparatus having individual functions, not specified or... (18%)
- HSN 85438960: Colour correctors (electrical machines and apparatus having individual functions, not specified or... (18%)
- HSN 85438971: Broadcast amplifier (electrical machines and apparatus having individual functions, not specified or... (18%)
- HSN 85438972: Amplifier, limiting amplifier, video distribution amplifier and stabilising amplifiers (electrical... (18%)
- HSN 85438979: Amplifier: other (electrical machines and apparatus having individual functions, not specified or... (18%)
- HSN 85438981: Graphic equalisers (electrical machines and apparatus having individual functions, not specified or... (18%)
- HSN 85438982: Graphic equaliser and synthesised receivers, synthesised receivers (electrical machines and apparatus... (18%)
- HSN 85438991: Rf (radio frequency) power amplifiers and noise generators for communication jamming equipment, static or... (18%)
- HSN 85438992: Equipment or gadgets based on solar energy (electrical machines and apparatus having individual functions... (18%)
- HSN 85438993: Professional beauty care equipment (electrical machines and apparatus having individual functions, not... (18%)
See every rate entry for the heading on the HSN 8543 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).