What products are classified under HSN 8532
It includes Electrical Capacitors
HSN Sub Chapter 8532 represents Electrical Capacitors under GST classification. This code helps businesses identify Electrical Capacitors correctly for billing, taxation, and trade. With HSN Sub Chapter 8532, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrical Capacitors.
GST Rate for Electrical Capacitors under HSN Code 8532. 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 |
|---|---|---|---|---|
| 85 | 8532 | Electrical capacitors, fixed, variable or adjustable (pre-set) | 18% | 18% |
Chapter: 85
Description: Electrical capacitors, fixed, variable or adjustable (pre-set)
Following Tariff HSN code falls under Electrical Capacitors:
| Tariff HSN | Description |
|---|---|
| Fixed capacitors designed for use in 50 or 60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) | |
| Other fixed capacitors : Tantalum | |
| Other fixed capacitors : Aluminium electrolytic | |
| Other fixed capacitors : Ceramic dielectric, single layer | |
| Other fixed capacitors : Ceramic dielectric, multilayer | |
| Other fixed capacitors : Dielectric of paper or plastics | |
| Other fixed capacitors : Other : Of dielectric of mica | |
| Other fixed capacitors : Other : Other | |
| Variable or adjustable (pre-set) capacitors | |
| Parts |
Fixed capacitors designed for use in 50 or 60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)
Other fixed capacitors : Tantalum
Other fixed capacitors : Aluminium electrolytic
Other fixed capacitors : Ceramic dielectric, single layer
Other fixed capacitors : Ceramic dielectric, multilayer
Other fixed capacitors : Dielectric of paper or plastics
Other fixed capacitors : Other : Of dielectric of mica
Other fixed capacitors : Other : Other
Variable or adjustable (pre-set) capacitors
Parts
| Order Number | Description |
|---|---|
| M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat) |
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)
It includes Electrical Capacitors
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Electrical Capacitors are forward charge. Check the current notifications for any special cases before deciding.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
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.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
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.