Batten Holder HSN Code

Understanding the HSN for Batten Holders

Batten holders, those seemingly simple yet essential electrical components, play a crucial role in residential, commercial, and industrial lighting. They securely hold light bulbs and connect them to the electrical circuit. For businesses in India dealing with these electrical accessories, accurate Harmonized System of Nomenclature (HSN) code classification and adherence to Goods and Services Tax (GST) regulations are paramount.

When it comes to batten holders, the primary HSN Chapter is 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.” This chapter is the designated home for a wide range of electrical apparatus.

More specifically, batten holders fall under HSN heading 8536: “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V.”

Within HSN 8536, the most direct classification for batten holders is under the subheading for “Lamp-holders,” which is typically represented by the 6-digit code 853661. The data provided confirms this, showing “Lamp-Holders” with HSN 853661 and also more specific 8-digit codes like 85366110. Additionally, more general codes like 85369090 (“Other” apparatus for connections) can also encompass batten holders if they aren’t precisely defined by a more specific sub-heading.

The prevailing GST rate for batten holders and other electrical apparatus under HSN 8536 is consistently 18%. This rate has been in effect since November 15, 2017, a revision from earlier dates for some products.

It’s important to distinguish batten holders from other “holders” mentioned in different HSN chapters in the provided data. For instance, “Pen Holders, Pencil Holders and Similar Holders” are classified under HSN 9608 in “Miscellaneous manufactured articles” and also attract 18% GST, but are distinct from electrical components. Similarly, “Tool Holders” fall under HSN 8466 within “Nuclear reactors, boilers, machinery and mechanical appliances,” also with an 18% GST. The key is the function and nature of the “holder” – whether it’s for electrical connections, stationery, or machinery tools.

For businesses in the electrical goods sector, precise HSN classification of batten holders under Chapter 85 and heading 8536 is essential for accurate invoicing, proper GST filing, and avoiding compliance issues.