HSN Code | HSN Description | GST Rate | |
---|---|---|---|
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 | ||
8516 |
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 | ||
85161000 |
- | Electric instantaneous or storage water heaters and immersion heaters | |
- | Electric space heating apparatus and electric soil heating apparatus : | ||
85162100 |
-- | Storage heating radiators | |
85162900 |
-- | Other | |
- | Electro-thermic hair-dressing or hand-drying apparatus : | ||
85163100 |
-- | Hair dryers | |
85163200 |
-- | Other hair-dressing apparatus | |
85163300 |
-- | Hand-drying apparatus | |
85164000 |
- | Electric smoothing irons | |
85165000 |
- | Microwave ovens | |
85166000 |
- | Other ovens; cookers, cooking plates, boiling rings, grillers and roasters | |
- | Other electro-thermic appliances: | ||
85167100 |
-- | Coffee or tea makers | |
85167200 |
-- | Toasters | |
851679 |
-- | Other: | |
85167910 |
--- | Electro-thermic fluid heaters | |
85167920 |
--- | Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of insects) | |
85167990 |
--- | Other | |
85168000 |
- | Electric heating resistors | |
85169000 |
- | Parts |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).