Description of Goods
Other, including parts
Chapter
85 - 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
Sub Chapter
8505 - Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electromagnetic lifting heads
CGST
9%
SGST
9%
IGST
18%
CESS
0%
5% when supplied as renewable-energy devices or parts for their manufacture, or as parts of vessels of 8901, 8902, 8904-8907; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437 and 472.