Electrical Panel HSN Code: Classification for Distribution and Switchgear Panels
Electrical distribution and control panels are used to manage power in factories, offices and homes. Under GST, most standard electrical panels such as distribution boards, MCC panels and control panels are classified under HSN code 8537. Correct use of this HSN code helps vendors apply the right GST rate, prepare invoices properly and keep returns error free.
What is the HSN Code for Electrical Panels?
In GST, electrical distribution and control panels generally fall under HSN code 8537. This heading covers boards, panels, consoles and similar equipment that are used for electric control or power distribution. If the main function of the product is to house switches, breakers, meters or relays for controlling electricity, it will usually be classified in this group.
How Are Distribution and Switchgear Panels Classified under HSN?
Distribution boards, main LT panels, motor control center panels and other switchgear panels are also covered by HSN 8537. Within this heading, the exact eight digit code may change based on voltage level, type of mounting and whether the panel is for industrial or domestic use. However, at six digit level they are normally reported under the same control panel category for GST purposes.
The HSN Code for Electrical Control Panels
Control panels that start or stop motors, run production lines or automate machines still remain within the 8537 series. The key is to see whether the unit mainly provides control or only simple protection. Simple protective devices like fuses or standalone circuit breakers may go under their own HSN group, but complete assembled panels normally continue to use 8537 for GST classification.
GST on Electrical Panel Products
Most standard electrical panels under HSN 8537 attract the general goods slab of 18% GST. The same rate normally applies whether the panel is used in commercial buildings, factories or large residential projects. Businesses should check the latest GST notifications if any special concessional rate is given for a specific scheme or project type, otherwise they should treat electrical panels as regular 18% items.
Electrical Panel 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
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 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% |
* GST rates may vary based on the latest GST notifications
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
-
What is the HSN code for electrical control panels?
Most electrical control panels are classified under HSN 8537. This heading covers boards and panels that hold switches, relays and breakers used to control or distribute electricity. Unless the unit is only a simple device, 8537 will generally apply.
-
Are switchgear and distribution panels classified separately under HSN?
Switchgear and distribution panels are usually grouped together under the 8537 category. At detailed eight digit level, different descriptions may be used for LV, MV or control duty, but at six digit reporting level both fall under the same panel heading for GST.
-
How does GST apply to electrical panel products?
For most electrical panel products, GST is charged at 18% on the transaction value. Input tax credit is normally available to registered businesses, so the tax cost is borne by the end consumer or unregistered buyer.
-
Can the size and capacity of the electrical panel affect the HSN classification?
Size and capacity do not usually change the basic HSN heading for panels. Both small and large panels remain under 8537 as long as their main function is power control and distribution. These details may only affect the more granular eight digit sub classification.
-
How are custom built electrical panels classified under HSN?
Custom built electrical panels are also classified under HSN 8537 if they combine breakers, switches and control gear in one enclosure. The fact that the panel is made to order does not change the HSN heading, provided the function is still electrical control or distribution.