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.
Key Electrical Items HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 8537 | Boards and panels for electric control | Electrical distribution panels and control boards | 18% |
| 8544 | Insulated wires and cables | House wiring cable, flexible and power cables | 18% |
| 8536 | Electrical switches and protection devices | Switches, sockets, fuses, relays and circuit breakers | 18% |
| 8504 | Static converters and transformers | Inverters, UPS units and small transformers | 18% |
| 8501 | Electric motors | Industrial and domestic electric motors | 18% |
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
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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.
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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.
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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.
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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.