What products are classified under HSN 2716
It includes Electrical energy
HSN Sub Chapter 2716 represents Electrical energy under GST classification. This code helps businesses identify Electrical energy correctly for billing, taxation, and trade. With HSN Sub Chapter 2716, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrical energy.
GST Rate for Electrical energy under HSN Code 2716. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 27 | 2716 | Electrical energy | 12% | 12% |
Following Tariff HSN code falls under Electrical energy:
| Tariff HSN | Description |
|---|---|
| Electrical energy |
Electrical energy
| Order Number | Description |
|---|---|
| M/S. Chamundeshwari Electricity Supply Corporation Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited (AAR (Authority For Advance Ruling), Madhya Pradesh) | |
| E-square Leisure Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| T.P. Ajmer Distribution Limited (AAAR (Appellate Authority For Advance Ruling), Rajasthan) | |
| Klf Nirmal Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Tp Ajmer Distribution Limited (AAR (Authority For Advance Ruling), Rajasthan) | |
| Shri Keshav Cement And Infra Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. Kumaran Oil Mill (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Premier Sales Promotion Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| Indiana Engineering Works (Bombay) Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Keysight Technologies International India Pvt. Ltd. (AAR (Authority For Advance Ruling), Haryana) |
M/S. Chamundeshwari Electricity Supply Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)
Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)
E-square Leisure Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
T.P. Ajmer Distribution Limited (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
Klf Nirmal Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Tp Ajmer Distribution Limited (AAR (Authority For Advance Ruling), Rajasthan)
Shri Keshav Cement And Infra Limited (AAR (Authority For Advance Ruling), Karnataka)
M/S. Kumaran Oil Mill (AAR (Authority For Advance Ruling), Tamil Nadu)
Premier Sales Promotion Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Indiana Engineering Works (Bombay) Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Keysight Technologies International India Pvt. Ltd. (AAR (Authority For Advance Ruling), Haryana)
It includes Electrical energy
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Use a delivery challan for sending Electrical energy to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Electrical energy is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.