Electrical HSN Code for GST Filing

Updated: Jun 3, 2026 12 min read Jagdish Prasad

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.

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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 Classification

Section Field

Section No

Section Value

Section Field

Section Title

Section Value

Guide to HSN Section 16

Section Field

Section Description

Section Value

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 Classification

Chapter Field

Chapter No

Chapter Value

Chapter Field

Chapter Title

Chapter Value

Electrical Machinery Equipment

Chapter Field

Chapter Description

Chapter Value

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

Electric motors

GST Rate

18%

HSN Code

HSN Code Title

Clad metals

GST Rate

18%

HSN Code

HSN Code Title

Electric accumulators & separators

GST Rate

18%

HSN Code

HSN Code Title

Electric heaters

GST Rate

18%

HSN Code

HSN Code Title

Monitors and projectors

GST Rate

18%

HSN Code

HSN Code Title

Circuit switching apparatus

GST Rate

18%

HSN Code

HSN Code Title

Electric control panels & consoles

GST Rate

18%

HSN Code

HSN Code Title

Insulated electric wire

GST Rate

18%

HSN Code

HSN Code Title

Electrical insulators

GST Rate

18%

HSN Code

HSN Code Title

Insulating fittings

GST Rate

18%

8 Digit HSN Code Classification

HSN Code

HSN Code Title

DC Micro motor

GST Rate

18%

HSN Code

HSN Code Title

Stepper motors

GST Rate

18%

HSN Code

HSN Code Title

DC Wiper motor

GST Rate

18%

HSN Code

HSN Code Title

DC motors: Other (<= 37.5W)

GST Rate

18%

HSN Code

HSN Code Title

AC motor, not exceeding 37.5W

GST Rate

18%

HSN Code

HSN Code Title

DC motors and generators

GST Rate

18%

HSN Code

HSN Code Title

DC Micro Motors (≤750W)

GST Rate

18%

HSN Code

HSN Code Title

Stepper Motors (≤750W)

GST Rate

18%

HSN Code

HSN Code Title

DC Wiper Motors (≤750W)

GST Rate

18%

HSN Code

HSN Code Title

Other DC Motors (≤750W)

GST Rate

18%

HSN Code

HSN Code Title

DC Generators (≤750W)

GST Rate

18%

HSN Code

HSN Code Title

DC Motor (>750W-75kW)

GST Rate

18%

HSN Code

HSN Code Title

Electric Transformers

GST Rate

18%

HSN Code

HSN Code Title

DC Motors (>75-375kW)

GST Rate

18%

HSN Code

HSN Code Title

Other Transformers

GST Rate

18%

HSN Code

HSN Code Title

DC Motor (>375-1000kW)

GST Rate

18%

HSN Code

HSN Code Title

DC Motor (>1000-2000kW)

GST Rate

18%

HSN Code

HSN Code Title

DC Motor (>2000-5000kW)

GST Rate

18%

HSN Code

HSN Code Title

DC Motors (>5000 kW, ≤10000 kW)

GST Rate

18%

HSN Code

HSN Code Title

DC Motors (>10,000kW)

GST Rate

18%

HSN Code

HSN Code Title

AC motors: Fractional horse power

GST Rate

18%

HSN Code

HSN Code Title

Other AC motors, single-phase: Other

GST Rate

18%

HSN Code

HSN Code Title

Electric Motors (≤37.5 W)

GST Rate

18%

HSN Code

HSN Code Title

Other AC Motors Multi-Phase: Output Not Exceeding 750 W

GST Rate

18%

HSN Code

HSN Code Title

Other AC motors, multi-phase: Of an output not exceeding 750 W : Other

GST Rate

18%

HSN Code

HSN Code Title

3-Phase Squirrel Cage Motor (0.75-75kW)

GST Rate

18%

HSN Code

HSN Code Title

Slipring Motors (>750W-75kW)

GST Rate

18%

HSN Code

HSN Code Title

Other AC Motors (>750W-75kW)

GST Rate

18%

HSN Code

HSN Code Title

Other Electric Motors (≤37.5 W)

GST Rate

18%

HSN Code

HSN Code Title

Multi-Phase AC Slipring Motors Over 75 kW Output

GST Rate

18%

HSN Code

HSN Code Title

Multi-Phase AC Motors: Output Exceeding 75 kW: Traction Motors

GST Rate

18%

HSN Code

HSN Code Title

AC generators (alternators)

GST Rate

18%

HSN Code

HSN Code Title

AC generators: Not exceeding 75 kVA

GST Rate

18%

HSN Code

HSN Code Title

Generators: Output 75-375 kVA

GST Rate

18%

HSN Code

HSN Code Title

Generators with output 375-750 kVA

GST Rate

18%

HSN Code

HSN Code Title

Generator (750–2,000 kVA)

GST Rate

18%

HSN Code

HSN Code Title

Generators: Output 2,000-5,000 kVA

GST Rate

18%

HSN Code

HSN Code Title

Generators: Output 5,000-15,000 kVA

GST Rate

18%

HSN Code

HSN Code Title

Generator (15,000–37,500 kVA)

GST Rate

18%

HSN Code

HSN Code Title

Generator (37,500–75,000 kVA)

GST Rate

18%

HSN Code

HSN Code Title

Generators: Output 75,000-1,37,500 kVA

GST Rate

18%

HSN Code

HSN Code Title

Generators: Output 1,37,500-3,12,500 kVA

GST Rate

18%

HSN Code

HSN Code Title

Generators: Output 3,12,500 kVA

GST Rate

18%

HSN Code

HSN Code Title

DC generators: <50W

GST Rate

18%

HSN Code

HSN Code Title

Photovoltaic DC generators, >50W

GST Rate

18%

HSN Code

HSN Code Title

Photovoltaic Ac Generators

GST Rate

18%

HSN Code

HSN Code Title

Ballasts for lamps

GST Rate

18%

HSN Code

HSN Code Title

Ballasts for compact fluorescent lamps

GST Rate

18%

HSN Code

HSN Code Title

Other Ballasts for Discharge Lamps or Tubes

GST Rate

18%

HSN Code

HSN Code Title

Liquid Dielectric Transformers (≤650 kVA)

GST Rate

5%

HSN Code

HSN Code Title

Transformer (650-10000kVA)

GST Rate

5%

HSN Code

HSN Code Title

Transformers (>10,000 kVA, <=50,000 kVA)

GST Rate

5%

HSN Code

HSN Code Title

Transformers (>50,000 kVA, <=100,000 kVA)

GST Rate

5%

HSN Code

HSN Code Title

Transformers (>100,000 kVA, <=250,000 kVA)

GST Rate

5%

HSN Code

HSN Code Title

Transformer (>250000kVA)

GST Rate

5%

HSN Code

HSN Code Title

Transformers ≤1 kVA Power Handling Capacity

GST Rate

5%

HSN Code

HSN Code Title

Other Transformers (1-16 kVA)

GST Rate

5%

HSN Code

HSN Code Title

Other Transformers (>16-500 kVA)

GST Rate

5%

HSN Code

HSN Code Title

Other transformers: Having a power handling capacity exceeding 500 kVA

GST Rate

5%

HSN Code

HSN Code Title

Static Converters| Electric Inverter

GST Rate

5%

HSN Code

HSN Code Title

Rectifier

GST Rate

5%

HSN Code

HSN Code Title

Static converters: Rectifier : Other

GST Rate

5%

HSN Code

HSN Code Title

Static Converters| Battery Chargers

GST Rate

5%

HSN Code

HSN Code Title

Static Converters: Voltage Regulators & Stabilizers (Non-Automatic)

GST Rate

5%

HSN Code

HSN Code Title

Static Converters

GST Rate

5%

HSN Code

HSN Code Title

Other Inductors| Choke Coils (Chokes)

GST Rate

5%

HSN Code

HSN Code Title

Other Inductors| Other

GST Rate

5%

HSN Code

HSN Code Title

Parts | Of Transformers

GST Rate

18%

HSN Code

HSN Code Title

Electrical Equipment & Transformers, Converters, Inductors

GST Rate

18%

HSN Code

HSN Code Title

Lead-acid batteries: Piston engines

GST Rate

28%

HSN Code

HSN Code Title

Other Lead-Acid Accumulators

GST Rate

28%

HSN Code

HSN Code Title

Nickel-Cadmium

GST Rate

28%

HSN Code

HSN Code Title

Nickel-Iron

GST Rate

28%

HSN Code

HSN Code Title

Nickel-Metal Hydride

GST Rate

28%

HSN Code

HSN Code Title

Lithium-Ion

GST Rate

18%

HSN Code

HSN Code Title

Other Accumulators

GST Rate

28%

HSN Code

HSN Code Title

Accumulator cases

GST Rate

28%

HSN Code

HSN Code Title

Parts of Electrical Machines and Apparatus

GST Rate

28%

HSN Code

HSN Code Title

Electric water & immersion heaters

GST Rate

18%

HSN Code

HSN Code Title

Storage Heating Radiators

GST Rate

18%

HSN Code

HSN Code Title

Electric space and soil heating apparatus (Other)

GST Rate

18%

HSN Code

HSN Code Title

Hair dryers

GST Rate

18%

HSN Code

HSN Code Title

Electric hair-dressing apparatus

GST Rate

18%

HSN Code

HSN Code Title

Electric hand-drying apparatus

GST Rate

18%

HSN Code

HSN Code Title

Electric smoothing irons

GST Rate

18%

HSN Code

HSN Code Title

Microwave Ovens

GST Rate

18%

HSN Code

HSN Code Title

Ovens, Cookers, Cooking Plates & Roasters

GST Rate

18%

HSN Code

HSN Code Title

Electro-thermic appliances: Coffee or tea makers

GST Rate

18%

HSN Code

HSN Code Title

Electric toasters

GST Rate

18%

HSN Code

HSN Code Title

Other : Electro-thermic fluid heaters

GST Rate

18%

HSN Code

HSN Code Title

Electronic Insect Repeller

GST Rate

18%

HSN Code

HSN Code Title

Other electro-thermic appliances for domestic use | Other

GST Rate

18%

HSN Code

HSN Code Title

Electric heating resistors

GST Rate

18%

HSN Code

HSN Code Title

Other Electrical Apparatus & Equipment

GST Rate

18%

HSN Code

HSN Code Title

Color Television Set (Screen > 36 CM to 54 CM)

GST Rate

18%

HSN Code

HSN Code Title

Color Television Set (Screen > 54 CM to 68 CM)

GST Rate

18%

HSN Code

HSN Code Title

Color Television Set (Screen > 68 CM to 74 CM)

GST Rate

18%

HSN Code

HSN Code Title

Color Television Set (Screen > 74 CM to 87 CM)

GST Rate

18%

HSN Code

HSN Code Title

Color Television Set (Screen > 87 CM to 105 CM)

GST Rate

18%

HSN Code

HSN Code Title

Color Television Set (Screen > 105 CM)

GST Rate

18%

HSN Code

HSN Code Title

LCD Television Set (Color, Screen < 63 CM)

GST Rate

18%

HSN Code

HSN Code Title

Other Color Television Sets

GST Rate

18%

HSN Code

HSN Code Title

Satellite Receivers (Color TV)

GST Rate

18%

HSN Code

HSN Code Title

Other Color Television Reception Apparatus

GST Rate

18%

HSN Code

HSN Code Title

Black & White/Monochrome LCD TV (Screen < 25 CM)

GST Rate

18%

HSN Code

HSN Code Title

Other Black & White/Monochrome TV Reception Apparatus

GST Rate

18%

HSN Code

HSN Code Title

Professional Color Video Monitors (Studio Use)

GST Rate

18%

HSN Code

HSN Code Title

Other Color Video Monitors

GST Rate

18%

HSN Code

HSN Code Title

Black & White/Monochrome Video Monitors

GST Rate

18%

HSN Code

HSN Code Title

Color Video Projectors (Flat Panel Screen)

GST Rate

18%

HSN Code

HSN Code Title

Color Video Projectors

GST Rate

28%

HSN Code

HSN Code Title

Black & White/Monochrome Video Projectors

GST Rate

28%

HSN Code

HSN Code Title

CRT Monitors for ADP Systems

GST Rate

28%

HSN Code

HSN Code Title

Other Monitors for ADP Systems

GST Rate

28%

HSN Code

HSN Code Title

CRT Monitors (for ADP, >32 inches)

GST Rate

18%

HSN Code

HSN Code Title

Cathode-ray monitors (Other)

GST Rate

18%

HSN Code

HSN Code Title

Projectors (Not TV Reception)

GST Rate

28%

HSN Code

HSN Code Title

Monitors for Automatic Data Processing Machines

GST Rate

18%

HSN Code

HSN Code Title

Other monitors: Other: Other

GST Rate

28%

HSN Code

HSN Code Title

Open cell for television set

GST Rate

28%

HSN Code

HSN Code Title

ADP Projector

GST Rate

18%

HSN Code

HSN Code Title

Projectors

GST Rate

18%

HSN Code

HSN Code Title

Non-Self-Propelled Railway/Tramway Coaches

GST Rate

18%

HSN Code

HSN Code Title

TV Sets (Color, <=36 cm)

GST Rate

18%

HSN Code

HSN Code Title

Colour TV (Screen > 105cm)

GST Rate

18%

HSN Code

HSN Code Title

Colour TV (36cm < Screen <= 54cm)

GST Rate

18%

HSN Code

HSN Code Title

Colour TV (54cm < Screen <= 68cm)

GST Rate

18%

HSN Code

HSN Code Title

Television Set, Screen Size 74-87 Cm

GST Rate

18%

HSN Code

HSN Code Title

TV Sets (Color, >87-105 cm)

GST Rate

18%

HSN Code

HSN Code Title

Other Colour TVs

GST Rate

18%

HSN Code

HSN Code Title

LCD TV Sets (Color, <63 cm)

GST Rate

18%

HSN Code

HSN Code Title

Color Television Reception Apparatus

GST Rate

18%

HSN Code

HSN Code Title

Colour TV (68cm < Screen <= 74cm)

GST Rate

18%

HSN Code

HSN Code Title

Monochrome LCD TV (Screen < 25cm)

GST Rate

28%

HSN Code

HSN Code Title

Fuses: Rewireable (<15 amps)

GST Rate

18%

HSN Code

HSN Code Title

High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches)

GST Rate

18%

HSN Code

HSN Code Title

Other rewireable fuses

GST Rate

18%

HSN Code

HSN Code Title

Other high rupturing capacity fuses

GST Rate

18%

HSN Code

HSN Code Title

Fuses : Fuses gear

GST Rate

18%

HSN Code

HSN Code Title

Fuses : Electronic fuses

GST Rate

18%

HSN Code

HSN Code Title

Fuses : Other

GST Rate

18%

HSN Code

HSN Code Title

Automatic circuit breakers: Air circuit breakers

GST Rate

18%

HSN Code

HSN Code Title

Moulded case circuit breakers

GST Rate

18%

HSN Code

HSN Code Title

Miniature circuit breakers

GST Rate

18%

HSN Code

HSN Code Title

Earth leak circuit breakers

GST Rate

18%

HSN Code

HSN Code Title

Other Automatic Circuit Breakers

GST Rate

18%

HSN Code

HSN Code Title

Electrical circuit protection apparatus

GST Rate

18%

HSN Code

HSN Code Title

Pocket Lighters, Gas Fuelled, Refillable

GST Rate

18%

HSN Code

HSN Code Title

Relays

GST Rate

18%

HSN Code

HSN Code Title

Other Switches| Control/Switch Gears

GST Rate

18%

HSN Code

HSN Code Title

Switches| Plastic

GST Rate

18%

HSN Code

HSN Code Title

Other Switches

GST Rate

18%

HSN Code

HSN Code Title

Plastic lamp-holders

GST Rate

18%

HSN Code

HSN Code Title

Lamp-holders of other materials

GST Rate

18%

HSN Code

HSN Code Title

Plugs and sockets

GST Rate

18%

HSN Code

HSN Code Title

Lamp-holders, plugs

GST Rate

18%

HSN Code

HSN Code Title

Connectors for optical fibres/cables

GST Rate

18%

HSN Code

HSN Code Title

Other apparatus : Motor starters for AC motors

GST Rate

18%

HSN Code

HSN Code Title

Other apparatus : Motor starters for DC motors

GST Rate

18%

HSN Code

HSN Code Title

Other Apparatus | Junction Boxes

GST Rate

18%

HSN Code

HSN Code Title

Other Apparatus | Other

GST Rate

18%

HSN Code

HSN Code Title

Voltage not exceeding 1,000 V

GST Rate

18%

HSN Code

HSN Code Title

Voltage exceeding 1,000 V

GST Rate

18%

HSN Code

HSN Code Title

Winding Wire | Of Copper| Enamelled

GST Rate

18%

HSN Code

HSN Code Title

Winding Wire | Of Copper| Other

GST Rate

18%

HSN Code

HSN Code Title

Winding Wire | Other

GST Rate

18%

HSN Code

HSN Code Title

Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN))

GST Rate

18%

HSN Code

HSN Code Title

Winding Wire | Other

GST Rate

18%

HSN Code

HSN Code Title

Winding Wire | Other

GST Rate

18%

HSN Code

HSN Code Title

Co-axial cable and other co-axial electric conductors: Co-axial cable

GST Rate

18%

HSN Code

HSN Code Title

Co-axial electric conductors: Other

GST Rate

18%

HSN Code

HSN Code Title

Ignition Wiring Sets (Vehicles/Aircraft/Ships)

GST Rate

18%

HSN Code

HSN Code Title

Other Telephone Cables (<= 80V, with connectors)

GST Rate

28%

HSN Code

HSN Code Title

Paper Insulated Electric Conductors (<= 80V, with connectors)

GST Rate

28%

HSN Code

HSN Code Title

Plastic Insulated Electric Conductors (<= 80V, with connectors)

GST Rate

28%

HSN Code

HSN Code Title

Rubber Insulated Electric Conductors (<= 80V, with connectors)

GST Rate

28%

HSN Code

HSN Code Title

Other Electric Conductors (<= 80V, with connectors)

GST Rate

28%

HSN Code

HSN Code Title

Insulated cable <=80V, conn.

GST Rate

28%

HSN Code

HSN Code Title

Insulated Electric Conductors Copper

GST Rate

18%

HSN Code

HSN Code Title

Other Insulated Electric Conductors Copper

GST Rate

18%

HSN Code

HSN Code Title

Insulated Electric Conductors Aluminium

GST Rate

18%

HSN Code

HSN Code Title

Dry Core Paper Insulated Telephone Cables (<= 80V, without connectors)

GST Rate

18%

HSN Code

HSN Code Title

Paper Insulated Telecom Conductors

GST Rate

18%

HSN Code

HSN Code Title

Plastic Insulated Telecom Conductors

GST Rate

18%

HSN Code

HSN Code Title

Rubber Insulated Telecom Conductors

GST Rate

18%

HSN Code

HSN Code Title

Other Insulated Electric Conductors

GST Rate

18%

HSN Code

HSN Code Title

Paper Insulated Electric Conductors (≤1000V)

GST Rate

18%

HSN Code

HSN Code Title

Other Telephone Cables (<= 80V, without connectors)

GST Rate

18%

HSN Code

HSN Code Title

Other Electric Conductors (<= 80V, without connectors)

GST Rate

18%

HSN Code

HSN Code Title

Plastic Insulated Electric Conductors (≤1000V)

GST Rate

18%

HSN Code

HSN Code Title

Rubber Insulated Electric Conductors (≤1000V)

GST Rate

18%

HSN Code

HSN Code Title

Paper Insulated Electric Conductors (80V-1000V, with connectors)

GST Rate

18%

HSN Code

HSN Code Title

Paper Insulated Telecom Conductors

GST Rate

18%

HSN Code

HSN Code Title

Plastic Insulated Telecom Conductors

GST Rate

18%

HSN Code

HSN Code Title

Rubber Insulated Telecom Conductors

GST Rate

18%

HSN Code

HSN Code Title

Other electric conductors

GST Rate

18%

HSN Code

HSN Code Title

Plastic Insulated Telecom Cables (80V-1000V, with connectors)

GST Rate

18%

HSN Code

HSN Code Title

Other Plastic Insulated Electric Conductors (80V-1000V, with connectors)

GST Rate

18%

HSN Code

HSN Code Title

Rubber Insulated Telecom Cables (80V-1000V, with connectors)

GST Rate

18%

HSN Code

HSN Code Title

Other Rubber Insulated Electric Conductors (80V-1000V, with connectors)

GST Rate

18%

HSN Code

HSN Code Title

Other Electric Conductors (80V-1000V, with connectors)

GST Rate

18%

HSN Code

HSN Code Title

Paper Insulated Electric Conductors (80V-1000V, without connectors)

GST Rate

18%

HSN Code

HSN Code Title

Plastic Insulated Telecom Cables (80V-1000V, without connectors)

GST Rate

28%

HSN Code

HSN Code Title

Other Plastic Insulated Electric Conductors (80V-1000V, without connectors)

GST Rate

28%

HSN Code

HSN Code Title

Rubber Insulated Telecom Cables (80V-1000V, without connectors)

GST Rate

28%

HSN Code

HSN Code Title

Other Rubber Insulated Electric Conductors (80V-1000V, without connectors)

GST Rate

28%

HSN Code

HSN Code Title

Other Electric Conductors (80V-1000V, without connectors)

GST Rate

28%

HSN Code

HSN Code Title

Lead Battery Plates/Lugs Scrap

GST Rate

28%

HSN Code

HSN Code Title

Plastic Insulated Electric Conductors for Voltage >1000 V

GST Rate

18%

HSN Code

HSN Code Title

Other Electric Conductors Over 1000 V: Plastic Insulated

GST Rate

18%

HSN Code

HSN Code Title

Rubber Insulated Electric Conductors over 1000 V

GST Rate

18%

HSN Code

HSN Code Title

Electric conductors >1000 V

GST Rate

18%

HSN Code

HSN Code Title

Porcelain Post Insulators: Voltage 6.6 kV to 11 kV

GST Rate

18%

HSN Code

HSN Code Title

Optical Fibre Cables | Other

GST Rate

18%

HSN Code

HSN Code Title

Of glass

GST Rate

18%

HSN Code

HSN Code Title

Porcelain discs ≤6.6kV

GST Rate

18%

HSN Code

HSN Code Title

Of ceramics : Porcelain discs and strings : Other

GST Rate

18%

HSN Code

HSN Code Title

Porcelain post insulators: Below 6.6 kV

GST Rate

18%

HSN Code

HSN Code Title

Porcelain Post Insulators: 6.6 kV to 11 kV

GST Rate

18%

HSN Code

HSN Code Title

Porcelain Insulators: 11-66 kV

GST Rate

18%

HSN Code

HSN Code Title

Porcelain post insulators: 66-132 kV

GST Rate

18%

HSN Code

HSN Code Title

Porcelain post insulators: Above 132 kV

GST Rate

18%

HSN Code

HSN Code Title

Porcelain pin insulators: Below 6.6 kV

GST Rate

18%

HSN Code

HSN Code Title

Of ceramics: Porcelain pin insulators: 6.6 kV or above but up to 11 kV

GST Rate

18%

HSN Code

HSN Code Title

Porcelain pin insulators

GST Rate

18%

HSN Code

HSN Code Title

Ceramics: Porcelain pin insulators >66 kV

GST Rate

18%

HSN Code

HSN Code Title

High tension insulators: Porcelain

GST Rate

18%

HSN Code

HSN Code Title

Other Low Tension Porcelain Insulators

GST Rate

18%

HSN Code

HSN Code Title

Of ceramics : Other

GST Rate

18%

HSN Code

HSN Code Title

Other : Heat shrinkable components

GST Rate

18%

HSN Code

HSN Code Title

Electrical Machinery & Sound Recording Equipment Parts

GST Rate

18%

HSN Code

HSN Code Title

Porcelain bushing <6.6 kV

GST Rate

18%

HSN Code

HSN Code Title

Porcelain Bushings (6.6-11 kV)

GST Rate

18%

HSN Code

HSN Code Title

Porcelain Bushings (11-66 kV)

GST Rate

18%

HSN Code

HSN Code Title

Insulating Ceramic Fittings: Porcelain Bushings ≥ 66 kV

GST Rate

18%

HSN Code

HSN Code Title

Insulating Fittings Of Ceramics | Other

GST Rate

18%

HSN Code

HSN Code Title

Insulating fittings of plastics

GST Rate

18%

HSN Code

HSN Code Title

Other : Electrical insulating fittings of glass

GST Rate

18%

HSN Code

HSN Code Title

Metal Conduit Tubing with Insulation

GST Rate

18%

HSN Code

HSN Code Title

Electrical Insulating Fittings | Other

GST Rate

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.

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Frequently Asked Questions

Clear answers to common queries about this topic.

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.

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Jagdish Prasad

Chartered Accountant

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.

MRN: 433417 Delhi