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.
Electrical 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 |
|---|---|---|
| 8501 | Electric motors | 18% |
| 8504 | Clad metals | 18% |
| 8507 | Electric accumulators & separators | 18% |
| 8516 | Electric heaters | 18% |
| 8528 | Monitors and projectors | 18% |
| 8536 | Circuit switching apparatus | 18% |
| 8537 | Electric control panels & consoles | 18% |
| 8544 | Insulated electric wire | 18% |
| 8546 | Electrical insulators | 18% |
| 8547 | Insulating fittings | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85011011 | DC Micro motor | 18% |
| 85011012 | Stepper motors | 18% |
| 85011013 | DC Wiper motor | 18% |
| 85011019 | DC motors: Other (<= 37.5W) | 18% |
| 85011020 | AC motor, not exceeding 37.5W | 18% |
| 85012000 | DC motors and generators | 18% |
| 85013111 | DC Micro Motors (≤750W) | 18% |
| 85013112 | Stepper Motors (≤750W) | 18% |
| 85013113 | DC Wiper Motors (≤750W) | 18% |
| 85013119 | Other DC Motors (≤750W) | 18% |
| 85013120 | DC Generators (≤750W) | 18% |
| 85013210 | DC Motor (>750W-75kW) | 18% |
| 85013220 | Electric Transformers | 18% |
| 85013310 | DC Motors (>75-375kW) | 18% |
| 85013320 | Other Transformers | 18% |
| 85013410 | DC Motor (>375-1000kW) | 18% |
| 85013420 | DC Motor (>1000-2000kW) | 18% |
| 85013430 | DC Motor (>2000-5000kW) | 18% |
| 85013440 | DC Motors (>5000 kW, ≤10000 kW) | 18% |
| 85013450 | DC Motors (>10,000kW) | 18% |
| 85014010 | AC motors: Fractional horse power | 18% |
| 85014090 | Other AC motors, single-phase: Other | 18% |
| 85015110 | Electric Motors (≤37.5 W) | 18% |
| 85015120 | Other AC Motors Multi-Phase: Output Not Exceeding 750 W | 18% |
| 85015190 | Other AC motors, multi-phase: Of an output not exceeding 750 W : Other | 18% |
| 85015210 | 3-Phase Squirrel Cage Motor (0.75-75kW) | 18% |
| 85015220 | Slipring Motors (>750W-75kW) | 18% |
| 85015290 | Other AC Motors (>750W-75kW) | 18% |
| 85015310 | Other Electric Motors (≤37.5 W) | 18% |
| 85015320 | Multi-Phase AC Slipring Motors Over 75 kW Output | 18% |
| 85015330 | Multi-Phase AC Motors: Output Exceeding 75 kW: Traction Motors | 18% |
| 85015390 | AC generators (alternators) | 18% |
| 85016100 | AC generators: Not exceeding 75 kVA | 18% |
| 85016200 | Generators: Output 75-375 kVA | 18% |
| 85016300 | Generators with output 375-750 kVA | 18% |
| 85016410 | Generator (750–2,000 kVA) | 18% |
| 85016420 | Generators: Output 2,000-5,000 kVA | 18% |
| 85016430 | Generators: Output 5,000-15,000 kVA | 18% |
| 85016440 | Generator (15,000–37,500 kVA) | 18% |
| 85016450 | Generator (37,500–75,000 kVA) | 18% |
| 85016460 | Generators: Output 75,000-1,37,500 kVA | 18% |
| 85016470 | Generators: Output 1,37,500-3,12,500 kVA | 18% |
| 85016480 | Generators: Output 3,12,500 kVA | 18% |
| 85017100 | DC generators: <50W | 18% |
| 85017200 | Photovoltaic DC generators, >50W | 18% |
| 85018000 | Photovoltaic Ac Generators | 18% |
| 85041010 | Ballasts for lamps | 18% |
| 85041020 | Ballasts for compact fluorescent lamps | 18% |
| 85041090 | Other Ballasts for Discharge Lamps or Tubes | 18% |
| 85042100 | Liquid Dielectric Transformers (≤650 kVA) | 5% |
| 85042200 | Transformer (650-10000kVA) | 5% |
| 85042310 | Transformers (>10,000 kVA, <=50,000 kVA) | 5% |
| 85042320 | Transformers (>50,000 kVA, <=100,000 kVA) | 5% |
| 85042330 | Transformers (>100,000 kVA, <=250,000 kVA) | 5% |
| 85042340 | Transformer (>250000kVA) | 5% |
| 85043100 | Transformers ≤1 kVA Power Handling Capacity | 5% |
| 85043200 | Other Transformers (1-16 kVA) | 5% |
| 85043300 | Other Transformers (>16-500 kVA) | 5% |
| 85043400 | Other transformers: Having a power handling capacity exceeding 500 kVA | 5% |
| 85044010 | Static Converters| Electric Inverter | 5% |
| 85044021 | Rectifier | 5% |
| 85044029 | Static converters: Rectifier : Other | 5% |
| 85044030 | Static Converters| Battery Chargers | 5% |
| 85044040 | Static Converters: Voltage Regulators & Stabilizers (Non-Automatic) | 5% |
| 85044090 | Static Converters | 5% |
| 85045010 | Other Inductors| Choke Coils (Chokes) | 5% |
| 85045090 | Other Inductors| Other | 5% |
| 85049010 | Parts | Of Transformers | 18% |
| 85049090 | Electrical Equipment & Transformers, Converters, Inductors | 18% |
| 85071000 | Lead-acid batteries: Piston engines | 28% |
| 85072000 | Other Lead-Acid Accumulators | 28% |
| 85073000 | Nickel-Cadmium | 28% |
| 85074000 | Nickel-Iron | 28% |
| 85075000 | Nickel-Metal Hydride | 28% |
| 85076000 | Lithium-Ion | 18% |
| 85078000 | Other Accumulators | 28% |
| 85079010 | Accumulator cases | 28% |
| 85079090 | Parts of Electrical Machines and Apparatus | 28% |
| 85161000 | Electric water & immersion heaters | 18% |
| 85162100 | Storage Heating Radiators | 18% |
| 85162900 | Electric space and soil heating apparatus (Other) | 18% |
| 85163100 | Hair dryers | 18% |
| 85163200 | Electric hair-dressing apparatus | 18% |
| 85163300 | Electric hand-drying apparatus | 18% |
| 85164000 | Electric smoothing irons | 18% |
| 85165000 | Microwave Ovens | 18% |
| 85166000 | Ovens, Cookers, Cooking Plates & Roasters | 18% |
| 85167100 | Electro-thermic appliances: Coffee or tea makers | 18% |
| 85167200 | Electric toasters | 18% |
| 85167910 | Other : Electro-thermic fluid heaters | 18% |
| 85167920 | Electronic Insect Repeller | 18% |
| 85167990 | Other electro-thermic appliances for domestic use | Other | 18% |
| 85168000 | Electric heating resistors | 18% |
| 85169000 | Other Electrical Apparatus & Equipment | 18% |
| 85281211 | Color Television Set (Screen > 36 CM to 54 CM) | 18% |
| 85281212 | Color Television Set (Screen > 54 CM to 68 CM) | 18% |
| 85281213 | Color Television Set (Screen > 68 CM to 74 CM) | 18% |
| 85281214 | Color Television Set (Screen > 74 CM to 87 CM) | 18% |
| 85281215 | Color Television Set (Screen > 87 CM to 105 CM) | 18% |
| 85281216 | Color Television Set (Screen > 105 CM) | 18% |
| 85281217 | LCD Television Set (Color, Screen < 63 CM) | 18% |
| 85281218 | Other Color Television Sets | 18% |
| 85281219 | Satellite Receivers (Color TV) | 18% |
| 85281291 | Other Color Television Reception Apparatus | 18% |
| 85281299 | Black & White/Monochrome LCD TV (Screen < 25 CM) | 18% |
| 85281310 | Other Black & White/Monochrome TV Reception Apparatus | 18% |
| 85281390 | Professional Color Video Monitors (Studio Use) | 18% |
| 85282110 | Other Color Video Monitors | 18% |
| 85282190 | Black & White/Monochrome Video Monitors | 18% |
| 85282200 | Color Video Projectors (Flat Panel Screen) | 18% |
| 85283010 | Color Video Projectors | 28% |
| 85283020 | Black & White/Monochrome Video Projectors | 28% |
| 85283030 | CRT Monitors for ADP Systems | 28% |
| 85284100 | Other Monitors for ADP Systems | 28% |
| 85284200 | CRT Monitors (for ADP, >32 inches) | 18% |
| 85284900 | Cathode-ray monitors (Other) | 18% |
| 85285100 | Projectors (Not TV Reception) | 28% |
| 85285200 | Monitors for Automatic Data Processing Machines | 18% |
| 85285900 | Other monitors: Other: Other | 28% |
| 85286100 | Open cell for television set | 28% |
| 85286200 | ADP Projector | 18% |
| 85286900 | Projectors | 18% |
| 85287100 | Non-Self-Propelled Railway/Tramway Coaches | 18% |
| 85287211 | TV Sets (Color, <=36 cm) | 18% |
| 85287212 | Colour TV (Screen > 105cm) | 18% |
| 85287213 | Colour TV (36cm < Screen <= 54cm) | 18% |
| 85287214 | Colour TV (54cm < Screen <= 68cm) | 18% |
| 85287215 | Television Set, Screen Size 74-87 Cm | 18% |
| 85287216 | TV Sets (Color, >87-105 cm) | 18% |
| 85287217 | Other Colour TVs | 18% |
| 85287218 | LCD TV Sets (Color, <63 cm) | 18% |
| 85287219 | Color Television Reception Apparatus | 18% |
| 85287310 | Colour TV (68cm < Screen <= 74cm) | 18% |
| 85287390 | Monochrome LCD TV (Screen < 25cm) | 28% |
| 85361010 | Fuses: Rewireable (<15 amps) | 18% |
| 85361020 | High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches) | 18% |
| 85361030 | Other rewireable fuses | 18% |
| 85361040 | Other high rupturing capacity fuses | 18% |
| 85361050 | Fuses : Fuses gear | 18% |
| 85361060 | Fuses : Electronic fuses | 18% |
| 85361090 | Fuses : Other | 18% |
| 85362010 | Automatic circuit breakers: Air circuit breakers | 18% |
| 85362020 | Moulded case circuit breakers | 18% |
| 85362030 | Miniature circuit breakers | 18% |
| 85362040 | Earth leak circuit breakers | 18% |
| 85362090 | Other Automatic Circuit Breakers | 18% |
| 85363000 | Electrical circuit protection apparatus | 18% |
| 85364100 | Pocket Lighters, Gas Fuelled, Refillable | 18% |
| 85364900 | Relays | 18% |
| 85365010 | Other Switches| Control/Switch Gears | 18% |
| 85365020 | Switches| Plastic | 18% |
| 85365090 | Other Switches | 18% |
| 85366110 | Plastic lamp-holders | 18% |
| 85366190 | Lamp-holders of other materials | 18% |
| 85366910 | Plugs and sockets | 18% |
| 85366990 | Lamp-holders, plugs | 18% |
| 85367000 | Connectors for optical fibres/cables | 18% |
| 85369010 | Other apparatus : Motor starters for AC motors | 18% |
| 85369020 | Other apparatus : Motor starters for DC motors | 18% |
| 85369030 | Other Apparatus | Junction Boxes | 18% |
| 85369090 | Other Apparatus | Other | 18% |
| 85371000 | Voltage not exceeding 1,000 V | 18% |
| 85372000 | Voltage exceeding 1,000 V | 18% |
| 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% |
| 85461000 | Of glass | 18% |
| 85462011 | Porcelain discs ≤6.6kV | 18% |
| 85462019 | Of ceramics : Porcelain discs and strings : Other | 18% |
| 85462021 | Porcelain post insulators: Below 6.6 kV | 18% |
| 85462022 | Porcelain Post Insulators: 6.6 kV to 11 kV | 18% |
| 85462023 | Porcelain Insulators: 11-66 kV | 18% |
| 85462024 | Porcelain post insulators: 66-132 kV | 18% |
| 85462029 | Porcelain post insulators: Above 132 kV | 18% |
| 85462031 | Porcelain pin insulators: Below 6.6 kV | 18% |
| 85462032 | Of ceramics: Porcelain pin insulators: 6.6 kV or above but up to 11 kV | 18% |
| 85462033 | Porcelain pin insulators | 18% |
| 85462039 | Ceramics: Porcelain pin insulators >66 kV | 18% |
| 85462040 | High tension insulators: Porcelain | 18% |
| 85462050 | Other Low Tension Porcelain Insulators | 18% |
| 85462090 | Of ceramics : Other | 18% |
| 85469010 | Other : Heat shrinkable components | 18% |
| 85469090 | Electrical Machinery & Sound Recording Equipment Parts | 18% |
| 85471010 | Porcelain bushing <6.6 kV | 18% |
| 85471020 | Porcelain Bushings (6.6-11 kV) | 18% |
| 85471030 | Porcelain Bushings (11-66 kV) | 18% |
| 85471040 | Insulating Ceramic Fittings: Porcelain Bushings ≥ 66 kV | 18% |
| 85471090 | Insulating Fittings Of Ceramics | Other | 18% |
| 85472000 | Insulating fittings of plastics | 18% |
| 85479010 | Other : Electrical insulating fittings of glass | 18% |
| 85479020 | Metal Conduit Tubing with Insulation | 18% |
| 85479090 | Electrical Insulating Fittings | Other | 18% |
* GST rates may vary based on the latest GST notifications
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
-
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.
-
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.
-
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.
-
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.
-
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.