About HSN Code 85321000
HSN Code 85321000 covers Fixed Capacitors Designed for Use in 50 or 60 Hz Circuits and Having a Reactive Power Handling Capacity of not Less Than 0.5 Kvar (power Capacitors) and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged. This code falls under the Machinery & Electronics sector (IT equipment, electrical, industrial machinery).
How to Use HSN Code 85321000 on GST Invoices
- Include the HSN code 85321000 on every GST invoice for fixed capacitors designed for use in 50 or 60 hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)
- Businesses with turnover above ₹5 crore must use 6-digit HSN codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The HSN code must match the product/service description on your invoice
- Incorrect HSN codes can lead to GST notices and ITC mismatches
Related HSN Codes
- 85322100 — Tantalum
- 85322200 — Aluminium Electrolytic
- 85322300 — Ceramic Dielectric, Single Layer
- 85322400 — Ceramic Dielectric, Multilayer
- 85322500 — Dielectric of Paper or Plastics
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Last verified: 2026-06-26 · Source: CBIC Master Tariff