Stabilizer HSN Code for GST Filing
Voltage stabilizers are common in homes, shops and industries where they protect electrical appliances from voltage fluctuation. Knowing the correct stabilizer HSN code and GST rate helps traders, distributors and service providers raise accurate invoices and avoid dispute during audit.
What Is the HSN Code for Voltage Stabilizers?
Under GST, voltage stabilizers are generally classified under chapter 85 which covers electrical machinery and equipment. In practice, most electronic stabilizers and servo stabilizers are mapped to heading 8504 which covers static converters and other power supply equipment.
| HSN Code | Product name | Product description | GST rate |
|---|---|---|---|
| 8504 | Electronic voltage stabilizer | Static converter used to regulate input voltage for domestic or commercial appliances | 18% |
| 8504 | Servo voltage stabilizer | Automatic voltage regulator using servo mechanism for sensitive industrial loads | 18% |
| 8504 | Power supply and line conditioner units | Stabilizer type units supplied along with UPS or power conditioning systems | 18% |
How Does GST Apply to Voltage Stabilizers and Other Stabilizer Products?
Voltage stabilizers supplied as separate goods are normally taxed at 18% under heading 8504. This rate commonly applies whether the stabilizer is used for household appliances like television, refrigerator and air conditioner or for commercial machinery, as long as it is supplied as an independent item.
When a stabilizer is permanently built inside an appliance, the classification may follow the main appliance instead of separate stabilizer HSN code. In such situations, the GST rate of that appliance applies to the entire unit as a composite supply.
Why Is it Important to Use the Correct Stabilizer HSN Code for GST?
Correct stabilizer HSN code ensures that tax is charged at the proper rate and shown correctly in e invoices and GSTR tables. It also supports smooth input tax credit for the buyer, because the HSN code and description in purchase invoice must match with the nature of goods received.
Wrong classification can create issues during departmental scrutiny, especially when turnover crosses the limit where HSN reporting is compulsory. Consistent use of the right heading also helps in matching your outward supplies with industry data for risk analysis.
How to Ensure Accurate HSN Code Classification for Stabilizers?
Businesses dealing in stabilizers should keep the technical catalogue, specification sheet and purchase invoice of the product as reference. The description on invoice should clearly mention whether the unit is an independent stabilizer, part of a machine or a power conditioning system.
You should also configure your accounting or billing software so that the stabilizer item master carries the correct HSN code and GST rate. Once master data is clean, every sale invoice automatically carries the proper stabilizer HSN code which simplifies GSTR filing and reconciliations.
Conclusion
Voltage stabilizers normally fall under chapter 85 with heading 8504 and attract 18% GST when supplied as separate goods. Correct stabilizer HSN code and description on invoices makes GST filing easier and reduces the risk of dispute on classification or input tax credit.
If a stabilizer is built into another appliance or machine you should review the supply structure carefully and follow the classification that best represents the main product.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for stabilizers?
Most electronic voltage stabilizers and servo stabilizers are classified under heading 8504 of chapter 85, which covers static converters and power supply equipment and generally attract 18% GST.
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Are voltage stabilizers classified differently for GST?
Where the stabilizer is an independent unit, it is usually classified under heading 8504 with 18% GST. If it is permanently built into an appliance, the stabilizer follows the GST classification of that appliance as part of a composite supply.
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What is the GST rate for voltage stabilizers?
Voltage stabilizers supplied as separate goods normally attract 18% GST under heading 8504, unless a specific notification prescribes a different rate for a special category product.
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How do I file stabilizers under the correct HSN code for GST returns?
While preparing GSTR one, you should show stabilizer outward supplies with the correct description, HSN 8504 and applicable GST rate. The same HSN should also be maintained in your e invoices and item masters.
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Are other types of stabilizers classified differently under GST?
Most electronic stabilizers fall under heading 8504, but special control panels or measuring instruments with stabilizing function may fall under other headings. In such cases the dominant function of the product decides the correct HSN code.