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.
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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.
Stabilizer HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 16 | Guide to HSN Section 16 | 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 |
| 18 | Guide to HSN Section 18 | OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 85 | Electrical Machinery Equipment | 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 |
| 90 | Optical & Medical Instruments | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof |
4 Digit HSN Code Classification
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% |
| 90321010 | Thermostats for Refrigerating & Air-Conditioning Appliances | 18% |
| 90321090 | Thermostats | Other | 18% |
| 90322010 | Manostats for Refrigeration & Air-Conditioning Applications | 18% |
| 90322090 | Manostats | Other | 18% |
| 90328100 | Hydraulic/pneumatic instruments | 18% |
| 90328910 | Electronic Automatic Regulators and Other Instruments | 18% |
| 90328990 | Other instruments and apparatus | 18% |
| 90329000 | Parts And Accessories | 18% |
* GST rates may vary based on the latest GST notification
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.
