GST for Electrical Items: Appliances and Wiring Products
Electrical items are an essential part of every home, office, and industrial setup. From wires to appliances, switches to lighting systems—understanding the gst for electrical items helps consumers, retailers, and builders manage costs better and stay GST-compliant.
What Falls Under Electrical Items?
Electrical items include a wide range of products used for power supply, lighting, installation, and household convenience. These are broadly categorized under electrical goods and electronic appliances , with GST rates differing based on usage and type.
New GST Rate on Electrical Items in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for electrical items (no compensation cess).
New GST Rate for Electrical Items
| Item | HSN Code | New GST Rate |
|---|---|---|
| Wires and cables (PVC, copper) | 8544 | 18% |
| Electrical switches and sockets | 8536 | 18% |
| LED lights and bulbs | 9405 | 5% |
| Ceiling fans | 8414 | 18% |
| Exhaust fans | 8414 | 18% |
| Switchboards | 8537 | 18% |
| Electric water heaters/geysers | 8516 | 18% |
| Air conditioners (ACs) | 8415 | 18% |
| Refrigerators | 8418 | 18% |
| Inverters and batteries | 8504 | 18% |
| Distribution boards/circuits | 8537 | 18% |
Old GST Rate for Electrical Items
(Old GST Rates – Applicable Until 21st September)
| Item | HSN Code | GST Rate |
|---|---|---|
| Wires and cables (PVC, copper) | 8544 | 18% |
| Electrical switches and sockets | 8536 | 18% |
| LED lights and bulbs | 9405 | 12% |
| Ceiling fans | 8414 | 18% |
| Exhaust fans | 8414 | 18% |
| Switchboards | 8537 | 18% |
| Electric water heaters/geysers | 8516 | 18% |
| Air conditioners (ACs) | 8415 | 28% |
| Refrigerators | 8418 | 18% |
| Inverters and batteries | 8504 | 18% |
| Distribution boards/circuits | 8537 | 18% |
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New GST on Electronic Appliances
| Appliance | New GST Rate |
|---|---|
| LED TVs (≤32 inches) | 18% |
| LED TVs (>32 inches) | 18% |
| Washing machines | 18% |
| Air conditioners | 18% |
| Microwave ovens | 18% |
| Mixers, grinders | 18% |
Old GST on Electronic Appliances
While most electrical components have a fixed rate of 18%, electronic appliances gst rate can vary based on their type and category:
| Appliance | GST Rate |
|---|---|
| LED TVs (≤32 inches) | 18% |
| LED TVs (>32 inches) | 28% |
| Washing machines | 18% |
| Air conditioners | 28% |
| Microwave ovens | 18% |
| Mixers, grinders | 18% |
Input Tax Credit on Electrical Items
Businesses—especially those involved in real estate, manufacturing, or electrical retail—can claim Input Tax Credit (ITC) on electrical items used for business purposes.
ITC is applicable when:
- You’re registered under GST
- The items are used for business operations
- You have valid tax invoices from GST-registered suppliers
Note: ITC is not allowed if the items are for personal or non-commercial use.
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GST on Electrical Installations
If you’re offering electrical installation or maintenance services, GST applies to your labour charges and material supply:
- Labour/service component – 18% GST
- Supply of electrical items – taxed based on item type (as listed above)
If the service is offered as a bundled package (materials + installation), it may be taxed as a composite supply, typically at the rate of the principal item.
Conclusion
By understanding gst for electrical items, buyers and sellers can ensure correct billing, avoid classification errors, and benefit from available tax credits. Whether you’re wiring a home or stocking up for a store, knowing the applicable GST slab helps you plan better.
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions
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What is the GST rate for electrical wires and switches?Both wires and switches are taxed at 18% GST.
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Are LED lights taxed at a lower rate?Yes. LED bulbs and lamps fall under 12% GST.
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What is the GST for electronic appliances like ACs and TVs?High-end items like ACs and large TVs attract 28%, while most other appliances are taxed at 18%.
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Can a business claim ITC on electrical fittings?Yes, if used for business purposes and the buyer is registered under GST.
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Is GST different for domestic and industrial electrical goods?No. The electric item GST rate is based on item classification, not where it's used.