HSN Code 27160000: Electrical energy

HSN Code 27160000 represents Electrical energy under GST classification. This code helps businesses identify Electrical energy correctly for billing, taxation, and trade. With HSN Code 27160000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrical energy.

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
27	Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes	2716	Electrical energy	Electrical energy	0%	0%	0%	0%

Description of goods

Electrical energy

Chapter

27 – Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Sub Chapter

2716 – Electrical energy

CGST 0%

SGST 0%

IGST 0%

CESS 0%

HSN Code	Description

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Order Number	Description
19/2018	Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)
RAJ/AAAR/02/2018-19	T.P. Ajmer Distribution Limited (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
TN/19/AAR/2021	Klf Nirmal Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
KAR ADRG 26/2019	Shri Keshav Cement And Infra Limited (AAR (Authority For Advance Ruling), Karnataka)

Order No. 19/2018

Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)

Order No. RAJ/AAAR/02/2018-19

T.P. Ajmer Distribution Limited (AAAR (Appellate Authority For Advance Ruling), Rajasthan)

Order No. TN/19/AAR/2021

Klf Nirmal Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. KAR ADRG 26/2019

Shri Keshav Cement And Infra Limited (AAR (Authority For Advance Ruling), Karnataka)

What products are classified under HSN 27160000 ?

It includes Electrical energy

How should mixed supplies be billed when Electrical energy is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electrical energy; Nil for exempt items if applicable).

Any common misclassification issue with Electrical energy?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How much GST applies to Electrical energy?

Under HSN 27160000, Electrical energy attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Electrical energy?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Do e‑way bill and e‑invoice apply for Electrical energy?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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