Electrical Items HSN Code for GST Classification
Electrical items are used in every home, shop, office and factory. They include switches, wires, cables, panels, motors and many other products that carry or control electricity.
To use the electrical items HSN code correctly and apply the right GST rate , traders, contractors and manufacturers need to know how common electrical goods are grouped under HSN and how GST usually applies after the changes from 22 September 2025.
Electrical Panel, Cable and Goods HSN Codes Explained?
Under GST, electrical items are mainly classified in the chapter that covers electrical machinery and equipment. This chapter contains families for control panels, cables, switches, motors, transformers and many other goods. Each family is identified by its HSN code and that code is used in invoices and GST returns.
In normal trade practice, electrical control panels are mapped to the family that covers boards and panels for electric control, cables are mapped to the family for insulated wires and cables, and switches and sockets are mapped to the family for electrical apparatus for switching or protection. Once an item is linked to its HSN family, the same code is used for all sales and purchases of that item.
Electrical Items HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 16 | Guide to HSN Section 16 | 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 |
| 20 | Guide to HSN Section 20 | MISCELLANEOUS MANUFACTURED ARTICLES |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 85 | Electrical Machinery Equipment | 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 |
| 94 | Furniture & Mattresses, with Lamps & Fittings | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building |
4 Digit HSN Code Classification
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% |
| 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% |
| 94051010 | Wall Lamps (Electric) | 18% |
| 94051020 | Other Electric Ceiling/Wall Lighting Fittings | 18% |
| 94051090 | Table Lamps (Electric) | 18% |
| 94051100 | Chandeliers (LED use only) | 18% |
| 94051900 | Chandeliers (Other) | 18% |
| 94052010 | Other Electric Table/Desk/Bedside/Floor Lamps | 18% |
| 94052090 | Christmas Tree Lighting Sets | 18% |
| 94052100 | Electric LED table, desk, bedside, or floor-standing luminaires | 18% |
| 94052900 | Electric luminaires, other | 18% |
| 94053000 | Searchlights/Spotlights (Electric) | 18% |
| 94053100 | LED Christmas Lights | 18% |
| 94053900 | Christmas tree lighting sets | 12% |
| 94054010 | Other Electric Lamps/Lighting Fittings | 18% |
| 94054090 | Hurricane Lanterns | 18% |
| 94054100 | Photovoltaic LED Luminaires | 18% |
| 94054200 | LED Luminaires | 18% |
| 94054900 | Other Electric Luminaires And Fittings | 18% |
| 94055000 | Non-electrical luminaires | 12% |
| 94055010 | Miner' Safety Lamps | 18% |
| 94055020 | Kerosene Pressure Lanterns | 18% |
| 94055031 | Other Oil Pressure Lamps | 18% |
| 94055039 | Solar Lanterns/Lamps | 18% |
| 94055040 | Metal Oil Lamps (Other) | 18% |
| 94055051 | Other Oil Lamps (Other) | 18% |
| 94055059 | Plastic Illuminated Signs/Name-Plates | 18% |
| 94056010 | Other Material Illuminated Signs/Name-Plates | 18% |
| 94056090 | Greenhouses (Ready-to-Assemble) | 18% |
| 94056100 | LED Illuminated Sign | 12% |
| 94056900 | Illuminated signs, name-plates: Other | 12% |
| 94059100 | Glass Parts, Including Parts for Kerosene Pressure Lanterns | 18% |
| 94059200 | Plastic Parts: Kerosene Lantern Parts Including Gas Mantles | 18% |
| 94059900 | Parts of kerosene pressure lanterns including gas | 5% |
* GST rates may vary based on the latest GST notifications
How to Apply Electrical Items HSN Code and GST Rate?
In the three slab GST structure that applies from 22 September 2025, most electrical goods fall in the standard 18% slab. Earlier, many items were in a higher slab but these have now moved to 18% unless a specific notification places a product differently. Electrical goods are not treated as essential food or as sin goods so they usually remain in the standard slab.
To apply GST correctly, every electrical product in the billing system should carry its HSN code and GST rate. When the seller makes an invoice, the software picks up the HSN code, applies 18% GST on the taxable value and prints the code and tax amount on the invoice. The buyer can then use this information to claim input tax credit if eligible.
If an electrical item is a part or accessory of a larger machine, the correct HSN code may depend on the description in the customs and GST classification notes. In such cases, businesses check whether the part has its own specific family or whether it is covered in the general electrical apparatus family. The GST rate may vary depending on specific notifications and conditions so it is important to check the latest position for unusual items.
Common Electrical Goods HSN Codes for GST Filing
For day to day GST filing , most dealers work with a limited set of electrical HSN families. Panels and distribution boards are usually grouped under the control board family, wires and cables under the insulated cable family, and switches, sockets and fuses under the switching and protection family. Motors and transformers are grouped under their own families for rotating machines and power conversion equipment.
In the accounting software, separate item codes are created for each product such as a type of cable, a model of motor or a size of distribution board. Each item code stores the chosen HSN family and the 18% GST rate. At the end of the month, the software can generate an HSN wise report that shows total taxable value and tax for each electrical HSN family.
Industrial customers often buy a mix of panels, cables, motors and accessories in one project. Even when all these goods are supplied on one invoice, the seller should show the correct HSN code line by line so that the customer can check that every item is correctly mapped and can use the details while preparing their own HSN wise summary for returns.
If GST law changes the rate for a particular electrical product, such as a special rate for energy efficient goods, the item masters in the system should be updated from that date. This keeps future invoices and GST returns in line with the latest rate while preserving the history of past invoices at the old rate.
Conclusion
Electrical items HSN codes group panels, cables, switches, motors and other goods into clear families in the electrical machinery chapter. After the shift to the new rate structure from 22 September 2025, most of these items are standard rated at 18% GST.
By assigning each electrical item to the correct HSN family, keeping the GST rate updated and using these details in invoices and GST returns, businesses can bill projects correctly, support smooth input tax credit for buyers and reduce the risk of disputes over the classification of electrical goods.
I am a Chartered Accountant with more than five years of experience in the accounting field. My areas of expertise include GST, income tax, and audits. I am passionate about sharing knowledge through blogs and articles, as I believe that learning is a lifelong journey. My goal is to provide valuable insights and simplify financial matters for individuals and business owners alike.
Frequently Asked Questions
-
What is the HSN code for electrical items?
There is no single HSN code for all electrical items. Panels, cables, switches, motors and transformers each fall in their own HSN families in the electrical machinery chapter and each family has its own code.
-
Are electrical cables and electrical panels under the same HSN code?
No. Electrical cables are generally classified under the insulated wire and cable family, while electrical panels are classified under the boards and panels for electric control family. Each has its own HSN code and both are usually taxed at 18%.
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How is GST calculated using electrical items HSN code?
GST is calculated by applying the rate linked to the HSN code on the taxable value of the item. For most electrical goods, the rate is 18%, so GST is 18% of the taxable value printed on the invoice.
-
What is the HSN code for electrical goods used in industries?
Industrial electrical goods use the same HSN families as goods sold for domestic use. For example, industrial panels use the control panel family, and industrial cables use the insulated cable family. The difference is usually in size and rating, not in the HSN code.
-
Does GST rate differ for different electrical products?
Most common electrical products such as panels, cables, switches and motors are standard rated at 18%, but special items can have different rates where the law provides a concession or a special rule. It is important to check the current notifications for any exceptions.