SMPS HSN Code for GST Filing
Switch mode power supply units , commonly called SMPS, are used in computers, CCTV systems, LED lights, machines and many other electronic devices. Traders and manufacturers deal in separate SMPS units as well as power supply modules fitted inside equipment.
To handle GST correctly you should understand the SMPS HSN code, see how these power supplies are classified as electrical goods and know how the current GST slabs of 5%, 18% and 40% after 22 September 2025 broadly apply to such products.
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What is the HSN Code for SMPS Power Supply Units?
Under GST, SMPS units are normally treated as static converters or power supply units in the electrical machinery chapter. The heading for static converters covers power supply equipment that converts voltage or current including SMPS modules.
Independent SMPS units sold as spare parts, adapters or power supply modules are generally classified under this static converter heading. When a power supply is built inside a machine and is not sold separately, the machine heading may apply instead.
For day to day billing you should select the eight digit HSN code that mentions static converters or power supplies and use it consistently for all stand alone SMPS products that match the description.
SMPS 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
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8504 | Clad metals | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85041010 | Ballasts for lamps | 18% |
| 85041020 | Ballasts for compact fluorescent lamps | 18% |
| 85041090 | Other Ballasts for Discharge Lamps or Tubes | 18% |
| 85042100 | Liquid Dielectric Transformers (≤650 kVA) | 5% |
| 85042200 | Transformer (650-10000kVA) | 5% |
| 85042310 | Transformers (>10,000 kVA, ≤50,000 kVA) | 5% |
| 85042320 | Transformers (>50,000 kVA, ≤100,000 kVA) | 5% |
| 85042330 | Transformers (>100,000 kVA, ≤250,000 kVA) | 5% |
| 85042340 | Transformer (>250000kVA) | 5% |
| 85043100 | Transformers ≤1 kVA Power Handling Capacity | 5% |
| 85043200 | Other Transformers (1-16 kVA) | 5% |
| 85043300 | Other Transformers (>16-500 kVA) | 5% |
| 85043400 | Other transformers: Having a power handling capacity exceeding 500 kVA | 5% |
| 85044010 | Static Converters| Electric Inverter | 5% |
| 85044021 | Rectifier | 5% |
| 85044029 | Static converters: Rectifier : Other | 5% |
| 85044030 | Static Converters| Battery Chargers | 5% |
| 85044040 | Static Converters: Voltage Regulators & Stabilizers (Non-Automatic) | 5% |
| 85044090 | Static Converters | 5% |
| 85045010 | Other Inductors| Choke Coils (Chokes) | 5% |
| 85045090 | Other Inductors| Other | 5% |
| 85049010 | Parts | Of Transformers | 18% |
| 85049090 | Electrical Equipment & Transformers, Converters, Inductors | 18% |
* GST rates may vary based on the latest GST notifications
How Does GST Apply to Switch Mode Power Supply SMPS?
SMPS units are standard electronic goods . Under the present structure most static converters and power supplies fall in the standard slab such as 18% unless a special notification provides a concessional rate for a particular project or scheme.
The GST rate is linked to the tariff heading chosen for SMPS. When the government revises rates, it normally does so by changing the rate for the whole heading and not for one brand or model.
Dealers should regularly check updated rate notifications to confirm that the SMPS heading continues to attract the same slab and should update the tax rate in their accounting software when any change takes effect.
Why is the HSN Code Important for SMPS and GST Filing?
Correct SMPS HSN code helps you apply the right GST slab , claim input tax credit without dispute and show clear details in GSTR one and other returns. Wrong classification can lead to short payment or excess payment of tax.
For buyers such as factories and system integrators, accurate HSN details on SMPS invoices support their own input tax credit claims. If a wrong heading is used, officers may question the credit especially when values are high.
Using the correct HSN code also helps in imports and exports because the same code is used for customs duty and international trade reporting.
How to Classify SMPS Correctly for GST Filing?
First, list the different SMPS products you sell such as desktop SMPS, CCTV power supplies, LED drivers, industrial power supply modules and battery chargers that work as SMPS.
Second, check the product specifications to confirm that they work as static converters or regulated power supplies. Match these details with the tariff description and choose the eight digit HSN code that clearly refers to static converters or power supply units.
Third, create separate items in your accounting software for each SMPS type and assign the correct HSN code and GST rate at item level. During GSTR one filing, ensure that the outward supply summary by HSN reflects this code, especially when your turnover crosses the HSN wise reporting limit.
If you supply a complete device such as a computer cabinet with SMPS inside, the device heading may apply instead of the SMPS heading. In such cases classify according to the main equipment and not the internal power supply.
Conclusion
SMPS HSN code classification usually places switch mode power supply units in the static converter heading under the electrical machinery chapter. Under the current GST framework after 22 September 2025 these products commonly fall in the standard slab such as 18%, unless a special notification states otherwise.
By mapping every SMPS item to the correct HSN code, keeping the GST rate updated and using the same details in invoices and returns, businesses can avoid mismatches in GST filing and make input tax credit flow smoother for themselves and their customers.
