Electric Wire HSN Code: Classification for Insulated & Copper Electric Wires
Electric wires are used in almost every building, shop and factory for carrying electricity safely. Under GST, these products must be reported with the correct HSN code and GST rate so that invoices, returns and e way bills stay accurate. Knowing the correct electric wire HSN code also helps avoid unwanted notices and mismatches during assessments.
In India, electric wires, cables and other insulated conductors are generally covered under Chapter 85 of the Customs Tariff. Most common insulated copper and aluminium wires used for domestic and industrial wiring are classified under heading 8544. Businesses still need to choose the correct 6 digit or 8 digit sub classification based on voltage rating, conductor material and type of insulation.
What is the HSN code for copper electric wires?
Copper electric wires that are insulated and designed for carrying current in buildings, machinery or appliances are normally classified under HSN heading 8544. This heading covers insulated wires and cables made of copper or aluminium, including flexible cords, building wires and control cables. For detailed classification, taxpayers should select the exact 6 digit or 8 digit HSN code from the GST tariff based on voltage, conductor size and insulation type.
What is the HSN Code for Electric Wires?
Electric wires used for power, lighting or control circuits usually fall under HSN heading 8544 when they are insulated with PVC, rubber or similar materials. Bare conductors without insulation can fall under different headings depending on the metal used. While filing GST returns, businesses should make sure the HSN used on invoices is the same HSN that is reported in GSTR 1 and GSTR 3B so that turnover and tax liability match correctly.
Are insulated and uninsulated wires classified differently under HSN?
Yes. Insulated electric wires, such as PVC insulated copper or aluminium wires, come under heading 8544. Bare conductors that do not have insulation can fall under other headings in Chapter 74 or Chapter 76, depending on whether the conductor is made of copper or aluminium. When in doubt, a business should read the tariff notes carefully and classify the product based on its actual construction and use.
How does GST apply to electric wire products?
Most electric wires and cables used for domestic and industrial wiring are taxed at the standard GST slab. After the GST rate changes effective from 22 September 2025, many electrical goods including wires and cables fall in the 18 percent slot. However, the exact rate must always be confirmed from the latest GST rate notification and the schedule linked to heading 8544. Export supplies are usually zero rated, but the correct HSN must still be shown on the invoice.
Can the thickness or material of the wire affect its HSN classification?
Yes. The final HSN can depend on whether the wire is made of copper or aluminium, whether it is single core or multi core, and what insulation material is used. Some special cables for telecommunication or fibre optic use are also classified under specific sub headings. Because of this, businesses should rely on the technical specification sheet and match it with the explanatory notes before deciding the final 6 digit or 8 digit HSN.
Electric Wire HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 85 |
| Chapter Title | Electrical Machinery Equipment |
| Chapter Description | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8544 | Insulated electric wire | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85441110 | Winding Wire | Of Copper| Enamelled | 18% |
| 85441190 | Winding Wire | Of Copper| Other | 18% |
| 85441910 | Winding Wire | Other | 18% |
| 85441920 | Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) | 18% |
| 85441930 | Winding Wire | Other | 18% |
| 85441990 | Winding Wire | Other | 18% |
| 85442010 | Co-axial cable and other co-axial electric conductors: Co-axial cable | 18% |
| 85442090 | Co-axial electric conductors: Other | 18% |
| 85443000 | Ignition Wiring Sets (Vehicles/Aircraft/Ships) | 18% |
| 85444111 | Other Telephone Cables (<= 80V, with connectors) | 28% |
| 85444119 | Paper Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444120 | Plastic Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444130 | Rubber Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444140 | Other Electric Conductors (<= 80V, with connectors) | 28% |
| 85444190 | Insulated cable <=80V, conn. | 28% |
| 85444210 | Insulated Electric Conductors Copper | 18% |
| 85444220 | Other Insulated Electric Conductors Copper | 18% |
| 85444230 | Insulated Electric Conductors Aluminium | 18% |
| 85444290 | Dry Core Paper Insulated Telephone Cables (<= 80V, without connectors) | 18% |
| 85444291 | Paper Insulated Telecom Conductors | 18% |
| 85444292 | Plastic Insulated Telecom Conductors | 18% |
| 85444293 | Rubber Insulated Telecom Conductors | 18% |
| 85444299 | Other Insulated Electric Conductors | 18% |
| 85444910 | Paper Insulated Electric Conductors (≤1000V) | 18% |
| 85444911 | Other Telephone Cables (<= 80V, without connectors) | 18% |
| 85444919 | Other Electric Conductors (<= 80V, without connectors) | 18% |
| 85444920 | Plastic Insulated Electric Conductors (≤1000V) | 18% |
| 85444930 | Rubber Insulated Electric Conductors (≤1000V) | 18% |
| 85444990 | Paper Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85444991 | Paper Insulated Telecom Conductors | 18% |
| 85444992 | Plastic Insulated Telecom Conductors | 18% |
| 85444993 | Rubber Insulated Telecom Conductors | 18% |
| 85444999 | Other electric conductors | 18% |
| 85445110 | Plastic Insulated Telecom Cables (80V-1000V, with connectors) | 18% |
| 85445120 | Other Plastic Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445130 | Rubber Insulated Telecom Cables (80V-1000V, with connectors) | 18% |
| 85445140 | Other Rubber Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445150 | Other Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445190 | Paper Insulated Electric Conductors (80V-1000V, without connectors) | 18% |
| 85445910 | Plastic Insulated Telecom Cables (80V-1000V, without connectors) | 28% |
| 85445920 | Other Plastic Insulated Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445930 | Rubber Insulated Telecom Cables (80V-1000V, without connectors) | 28% |
| 85445940 | Other Rubber Insulated Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445950 | Other Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445990 | Lead Battery Plates/Lugs Scrap | 28% |
| 85446010 | Plastic Insulated Electric Conductors for Voltage >1000 V | 18% |
| 85446020 | Other Electric Conductors Over 1000 V: Plastic Insulated | 18% |
| 85446030 | Rubber Insulated Electric Conductors over 1000 V | 18% |
| 85446090 | Electric conductors >1000 V | 18% |
| 85447010 | Porcelain Post Insulators: Voltage 6.6 kV to 11 kV | 18% |
| 85447090 | Optical Fibre Cables | Other | 18% |
* GST rates may vary based on the latest GST notifications
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 HSN code for copper electric wires?
Copper electric wires with insulation are generally classified under heading 8544, which covers insulated wires and cables. The exact sub heading depends on voltage rating, conductor size and construction, so businesses should pick the closest description from the tariff schedule.
-
Are insulated and uninsulated wires classified differently under HSN?
Yes. Insulated electric wires and bare conductors fall in different headings. Insulated power and building wires are usually under 8544, while bare copper or aluminium conductors may fall under headings that cover basic metal products. This difference must be reflected correctly in GST invoices.
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How does GST apply to electric wire products?
Most electric wires attract GST at the standard 18 percent slab after the GST rate revision in September 2025. However, businesses should still verify rates through the latest notification because concessional or special rates can apply in some cases, especially for specific uses or government projects.
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Can the thickness or material of the wire affect its HSN classification?
Yes, factors such as conductor material, cross sectional area, insulation type and end use can all influence which sub heading under 8544 is correct. Thicker power cables, data cables and speciality cables may each have their own sub category, so the technical specification must be checked carefully.