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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.
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.
| 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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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% |
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:
Note: ITC is not allowed if the items are for personal or non-commercial use.
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If you’re offering electrical installation or maintenance services, GST applies to your labour charges and material supply:
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.
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.
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.