85
Section XVI — Machinery & Mechanical Appliances18% GST
Electrical Machinery & Equipment
Electric motors, generators, transformers, batteries, wires, cables, TVs, LEDs, phones
GST Rate Details
Default GST Rate
18%
CGST: 9% + SGST: 9%
IGST Rate (Inter-State)
18%
For inter-state supplies
HSN Chapter Range
85XX
8500 to 8599
Input Tax Credit & Compliance
✅ Input Tax Credit (ITC)
ITC is generally available on Chapter 85 goods when used for business purposes, subject to:
- • Valid tax invoice & GSTR-2B matching (Section 16(2))
- • Goods actually received & return filed
- • Payment within 180 days of invoice date
- • Not blocked under Section 17(5)
🔄 Reverse Charge (RCM)
RCM applicability depends on the specific goods and supplier category. Key RCM goods in related chapters:
- • Agricultural produce from agriculturists
- • Raw cotton, tobacco leaves, cashew nuts
- • Silk yarn from manufacturers
- • Mentha oil/arvensis from unregistered persons
Products in this Chapter
electricalmotortransformerbatterywirecableTVphoneLED