HSN code 85439000 is the 8-digit tariff item for parts, under heading 8543 and sub-heading 854390 (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 85439000 at a glance
| Tariff item (8 digits) | 85439000 |
|---|---|
| Heading (4 digits) | 8543: Electrical machines and apparatus having individual functions, not specified or including elsewhere in this Chapter |
| Sub-heading (6 digits) | 854390: 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. 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 85439000 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 85439000
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 (854390) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85439000), 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 8543
- HSN 85431010: Ion implanters for doping semi-conductor material (18%)
- HSN 85431020: Vane graff, cock-croft, walton accelerators (18%)
- HSN 85431030: Synchrocyclotrons, synchrotrons (particle accelerators) (18%)
- HSN 85431090: Other including cyclotrons (particle accelerators) (18%)
- HSN 85431100: Ion implanters for doping semi-conductor materials (electrical machines and apparatus having individual... (18%)
- HSN 85431910: Vane graff, cock-croft, walton accelerators (electrical machines and apparatus having individual... (18%)
- HSN 85431920: Synchrocyclotrons, synchrotrons (electrical machines and apparatus having individual functions, not... (18%)
- HSN 85431990: Other including cyclotrons (electrical machines and apparatus having individual functions, not specified... (18%)
- HSN 85432010: Sweep generators (signal generators) (18%)
- HSN 85432020: Impulse generators (signal generators) (18%)
- HSN 85432030: Tacho generators (signal generators) (18%)
- HSN 85432090: Signal generators: other (18%)
- HSN 85433000: Machines and apparatus for electroplating, electrolysis or electrophoresis (18%)
- HSN 85434000: Electronic cigarettes and similar personal electric vaporising devices (18%)
- HSN 85437011: Proximity card and tags (other machines and apparatus) (18%)
- HSN 85437012: Metal detector (other machines and apparatus) (18%)
- HSN 85437013: Mine detector (other machines and apparatus) (18%)
- HSN 85437019: Other machines and apparatus: other (18%)
- HSN 85437021: Digital reverberators (other machines and apparatus) (18%)
- HSN 85437022: Other machines and apparatus, mixing system or consoles (18%)
- HSN 85437029: Other machines and apparatus: other (18%)
- HSN 85437031: Video mixing system or consoles (18%)
- HSN 85437032: Video effect system (other machines and apparatus) (18%)
- HSN 85437033: Digital layering machine (other machines and apparatus) (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).