Answer:
The Dolphy DAHD0045 hand dryer is classified under HSN code 85163300 for B2B billing and taxation.
For commercial procurement, corporate purchase orders, and GST compliance, the Dolphy DAHD0045 (KTI1000700D0045) is billed under Indian Harmonized System of Nomenclature (HSN) code 85163300, covering electro-thermic hand-drying apparatus.
