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.
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.
| HSN Code | Product name | Product description | GST rate |
|---|---|---|---|
| 8504 | SMPS power supply units | Stand alone switch mode power supply units used in electronic equipment | 18% |
| 8504 | Computer SMPS | Power supply units for desktop cabinets and servers supplied as separate goods | 18% |
| 8504 | CCTV and communication SMPS | Regulated direct current power supply units used with CCTV and communication devices | 18% |
| 8504 | LED SMPS drivers | Constant current or constant voltage power supply modules for LED lamps and panels | 18% |
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.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for SMPS?
SMPS units are normally classified under the tariff heading for static converters in the electrical machinery chapter, using the full eight digit code that covers power supply units.
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How is the GST rate applied to SMPS power supplies?
SMPS units are treated as standard electronic goods and usually attract the standard slab such as 18%, subject to any specific rate notification for their heading.
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Are all types of SMPS classified under the same HSN code?
Most stand alone SMPS units fall under the same static converter heading, though different sub headings may be used for detailed reporting. Built in power supplies inside machines may follow the machine heading.
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How do I classify switch mode power supplies under GST?
Check that the product works as a static converter or regulated power supply and then choose the eight digit HSN code that clearly mentions static converters or similar power supplies.
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How can I file SMPS HSN codes correctly for GST returns?
Set the HSN code and GST rate in the item master for each SMPS product, use these details in every invoice and make sure your GSTR one outward supply summary shows the same code and description.