clearTax
hamburger
  1. Home
  2. GST
  3. GST RATES & HSN CODES
  4. Electrical Parts & Electronics

GST Rate & HSN Code for Electrical Parts & Electronics - Chapter 85


GST Rates & HSN Code for Electrical Parts & Electronics - Generators, Motors, Transformers, Telephones and Others


HSN Code Description Rate (%) CESS (%)
8501 Electric motors and generators (excluding generating sets) 18
8502 Electric generating sets and rotary converters 18
8503 Parts suitable for use solely or principally with the machines of heading 8501 or 8502 18
8504 Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS) 18
8504 Static converters (for example, rectifiers) and inductors, (inserted w.e.f : 14/11/2017 Electrical transformers) [other than Transformers Industrial Electronics; (deleted w.e.f : 14/11/2017 : Electrical Transformer); Static Convertors (UPS)] 18
8505 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads 18
8506 Primary cells and primary batteries 18
8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) [other than Lithiumion battery; inserted on 27/07/2018] 28
8508 Vacuum i.e vaccum cleaners 18
8509 Electro-mechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] 18
8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [inserted w.e.f 14/11/2017 :other than wet grinder consisting of stone as a grinder] 28
8509 Wet grinder consisting of stone as a grinder” 12
8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 18
8511 Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 18
8511 Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 28
8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 18
8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 18
8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 18
8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 18
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing 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 18
8517 Telephones for cellular networks or for other wireless networks 12
8517 Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 18
8517 ISDN System [8517 69 10], ISDN Termi- nal Adaptor [8517 69 20], X 25 Pads [8517 69 40] 18
8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [deleted w.e.f : 14/11/2017 other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; (inserted w.e.f : 14/11/2017 : audio-frequency electric amplifiers; electric sound amplifier set) 18
8519 Sound recording or reproducing apparatus 18
8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 18
8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 18
8523 Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 18
8525 Closed-circuit television (CCTV), [inserted w.e.f : 14/11/2017 : transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc] 18
8525 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV] 18
8525 Digital Cameras and Video Cameras Recorders [other than CCTV] 28
8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 18
8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 18
8528 Computer monitors not exceeding 20 inches, (inserted w.e.f 14/11/2017 : and set top Box for Television (TV) 18
8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches] substituted on 27/07/2018 with [other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm] 28
8528 Television set (including LCD or LED television) of screen size not exceeding 68 cm 18
8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 18
8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 18
8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 18
8532 Electrical capacitors, fixed, variable or adjustable (pre-set) 18
8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 18
8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts 18
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, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables 18
8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 18
8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 18
8539 LED lamps 12
8539 Electrical Filaments or discharge lamps (inserted w.e.f : 14/11/2017 including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps] 18
8539 Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] 18
8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) 18
8541 Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezoelectric crystals 18
8542 Electronic integrated circuits 18
8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter 18
8544 Winding Wires; Coaxial cables; Optical Fiber 18
8544 Insulated (including enamelled or anodised) wire, cable (inserted w.e.f : 14/11/2017 : including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors, optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors shall be substituted [other than Winding Wires; Coaxial cables; Optical Fiber] 18
8545 Carbon electrodes (inserted w.e.f : carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes) 18
8545 Brushes [85452000] and goods under 8545 (including arc lamp carbon and battery carbon) 18
8546 Electrical insulators of any material 18
8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 18
8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter 18
85340000 Printed Circuits 18
852560 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 12
852290 Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] [other than 84221100, 84221900] 18
85 E-waste Explanation: For the purpose of this entry, e-waste meanselectrical and electronic equipment listed in Schedule I of the EWaste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational 5
85 Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants/devices (f) Solar lantern/solar lamp (g) Ocean waves/tidal waves energy devices/plants 5
85 Parts for manufacture of Telephones for cellular networks or for other wireless networks 12
85 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 18

Disclaimer:Rates given below are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
Do much more than verifying HSN/SAC codes with ClearTax GST, India's most trusted billing and GST solution where reconciliation is made easy through intelligent inbuilt validations and tools.

Calculate monthly Pension & Tax Benefits through Cleartax NPS Calculator


Browse by Topics

GST RATES & HSN CODES

Browse by Chapters