Description of Goods
Wirewound variable resistors, including rheostats and potentiometers : For a power handling capacity not exceeding 20 W: Potentiometers
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
8533 - Electrical resistors (including rheostats and potentiometers), other than heating resistors
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Exempt (0%) as parts for hearing-aid manufacture; 5% as parts for renewable-energy devices or as ship or vessel parts; 18% otherwise. Source: Notification 10/2025-Central Tax (Rate), S. No. 170; Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437 and 472.