Capacitor HSN Code for GST Filing
Capacitors are essential parts in electrical and electronic circuits. Traders, electricians and manufacturers deal in many types such as ceramic capacitors, electrolytic capacitors and film capacitors.
To charge GST correctly, you must understand the capacitor HSN code, see how different types of capacitors are grouped in the tariff and know how the present GST slabs of 5%, 18% and 40% after 22 September 2025 broadly apply to these products.
How Are Different Types of Capacitors Classified Under HSN Code?
Under GST most capacitors are grouped in a single family of tariff headings that covers fixed capacitors and variable capacitors used in electrical and electronic equipment. Within this family different sub headings describe small ceramic or paper capacitors, larger electrolytic capacitors and other special types.
The basic rule is that the HSN code depends more on the way the capacitor is built and used than on the brand name. Capacitors supplied as spare parts for machines are normally classified as capacitors and not as parts of the final machine unless a specific note says otherwise.
Electrolytic capacitors usually share the main capacitor heading but may appear in separate statistical sub headings used for data collection. In practical GST filing you still show the correct eight digit HSN code that matches the product description.
What is the GST Rate for Capacitors and Electrolytic Capacitors?
Capacitors are treated as standard electronic components under GST. Under the current structure with slabs of 5%, 18% and 40%, they generally fall in the standard slab such as 18% unless a special notification provides a lower rate for a particular use or scheme.
Electrolytic capacitors usually follow the same GST slab as other capacitors because they fall under the same capacitor heading. Any change in rate through notifications will normally apply to the whole group rather than one small subtype.
When rates are revised, businesses should check the latest schedules and circulars for the exact capacitor sub heading they use and update the tax rate in their accounting software to avoid mistakes.
How to Ensure Correct HSN Code for Capacitors in GST Returns?
To use the correct capacitor HSN code you should first list all capacitor types you sell such as ceramic, electrolytic, film and high voltage capacitors. For each type, match the product with the tariff description of the capacitor heading and note the full eight digit HSN code.
Create separate stock items in your accounting software for each main capacitor type and assign both the HSN code and the GST rate at item master level. This way every sale invoice automatically picks the correct classification and tax rate.
During GST filing, make sure the outward supply summary in GSTR one and other returns shows the correct HSN code for capacitor sales. When values are large, officers may check whether your item description and HSN summary match the nature of business.
Why Are Electrolytic Capacitors Sometimes Treated Separately Under HSN Code?
Electrolytic capacitors are widely used in power supply and high value circuits and often have different voltage ranges and sizes compared to simple ceramic capacitors. Statistical sub headings sometimes separate them from other capacitors so that trade data can show this difference.
In billing and GST compliance however, they still fall under the main capacitor heading and generally follow the same GST slab as other capacitors. The main reason to note the exact sub heading is to keep your item master clean and support clear customs and import documentation when required.
If your business imports or exports capacitors regularly, keeping a clear record of which HSN code is used for which capacitor type will make customs clearance and GST audit much smoother.
Conclusion
Capacitor HSN code classification mainly groups all kinds of capacitors under a single family of headings with sub divisions for different designs such as electrolytic and ceramic types. Under the present GST structure after 22 September 2025, these products usually fall in the standard slab such as 18% unless a specific notification says otherwise.
By mapping every capacitor item to the correct HSN code, fixing the GST rate in the item master and using these details on all purchase and sale invoices, businesses can issue accurate bills, support clean input tax credit flow and reduce the chance of disputes in GST returns.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for capacitors?
Capacitors are grouped in a common heading that covers fixed and variable capacitors used in electrical and electronic equipment with sub headings for different designs.
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How does the GST rate apply to capacitors and electrolytic capacitors?
In practice most capacitors including electrolytic capacitors are treated as standard electronic components and attract a slab such as 18% unless a special concession is notified.
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Is the HSN code for capacitors the same across various types?
Different types of capacitors share the main capacitor heading but may fall in different sub headings within that family. In GST returns you show the full eight digit code that matches the description.
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How to classify electrolytic capacitors under GST?
Classify electrolytic capacitors in the capacitor heading and choose the sub heading that mentions electrolytic or similar high capacity designs. Use this code consistently in your invoices and returns.
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How can I file the correct HSN code for capacitors in GST returns?
Set the HSN code and GST rate at item master level, check that your outward supply summary reflects the same code and keep supporting product descriptions ready in case of any query from the department.