Electrical HSN Code for GST Filing
Electrical equipment and wiring are used in homes, offices and factories for power distribution and control. Knowing the correct electrical HSN code and GST rate helps dealers, contractors and manufacturers bill correctly and pass on accurate input tax credit.
What is the HSN Code for Electrical Wiring and Equipment?
Electrical items fall mainly under chapters 85 and 94 of the tariff. Insulated electrical wires and cables are grouped under HSN 8544, while switches, sockets and similar control devices fall under headings like 8536.
Larger control panels and distribution boards are classified under HSN 8537, and some lighting fittings are covered under chapter 94. The correct classification depends on the function and design of each electrical item.
| HSN Code | Product Name | Product Description | GST Rate |
|---|---|---|---|
| 8544 | Electrical wiring and cables | Insulated wires and cables for power and communication circuits | 18% |
| 8536 | Switches and accessories | Electrical switches, sockets, relays, fuses and similar control devices | 18% |
| 8537 | Boards and panels | Boards, panels and consoles for control or distribution of electricity | 18% |
How Does GST Apply to Electrical Accessories and Equipment?
Most common electrical items such as wires, switches, sockets and panels attract GST at 18%. This standard rate applies to both domestic and industrial grade products unless a special exemption is notified.
When electrical items are supplied along with installation service as part of a composite contract, GST may be charged at the rate applicable to works contract service. In such cases, it is important to clearly mention the nature of supply in the invoice.
Why Are Electrical Wiring and Accessories Classified Separately Under HSN Code?
Electrical products have different functions such as carrying current, switching circuits or distributing power. The HSN system therefore uses different headings for wires, control devices and distribution panels so that the classification reflects the real use of the product.
This separation also helps in setting appropriate safety and quality standards for each product group, as regulators and buyers can refer to specific categories when framing guidelines.
How to Classify Electrical Products for GST Filing?
To classify electrical items correctly, study the technical specification sheet or catalogue for each product. Identify whether it is a conductor, control device or distribution equipment and then match it with the relevant HSN heading in chapters 85 or 94.
Once the correct classification is decided, update the item master in your billing software with the HSN code and GST rate. This keeps invoicing consistent and ensures that GST returns reflect the same information without manual rework.
Conclusion
Electrical equipment and wiring are mostly classified under chapters 85 and 94 with a standard GST rate of 18%. Understanding the difference between wires, switches and panels helps in assigning the correct HSN code. Accurate classification and consistent use of these codes in invoices make GST compliance smoother for suppliers and customers.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the HSN code for electrical equipment?
Electrical equipment is covered under several headings, but many common items fall under chapter 85. For example wires and cables come under HSN 8544 and boards and panels under HSN 8537.
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How is GST applied to electrical wiring and accessories?
Electrical wiring, switches and other accessories generally attract GST at 18%. If these items are supplied as part of a works contract, the rate applicable to that service may apply to the entire supply.
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Are electrical products classified under separate HSN codes for GST?
Yes, different electrical products use different HSN codes depending on their function. Wires, switches, panels and lighting fittings all have separate headings within the tariff.
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How do I file the electrical HSN code correctly for GST returns?
Ensure that each electrical item in your product list is linked with a correct HSN code and GST rate. Cross check that the same codes appear in your invoices and in the GSTR one summary generated by your software.
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Are there different HSN codes for various electrical equipment types?
There are multiple HSN codes within chapters 85 and 94 that cover different electrical equipment types. You should select the code whose description most closely matches the product you trade or manufacture.