Transformer HSN Code: Electrical and Power Transformer Classification
Transformers are key electrical machines used for voltage conversion, power distribution and protection of equipment. Under GST, they are classified using specific HSN codes under the electrical machinery chapter. Correct transformer HSN code selection is important for manufacturers, traders and contractors who handle power projects.
Below is an indicative table linking some common transformer related products with possible HSN codes and GST rates. Always confirm with the latest GST notifications and technical description before using them in invoices.
| HSN Code | Product Name | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|---|
| 850421 | Small power transformer | Liquid filled or dry type transformer up to given kVA | Control and distribution use | 18% |
| 850422 | Distribution transformer | Distribution transformer above basic rating range | Pole mounted and substation type | 18% |
| 850434 | Static converter | Electronic type converters and rectifiers | SMPS, chargers, inverters | 18% |
| 998717 | Transformer repair | Repair and maintenance service of transformers | Workshop and onsite repair | 18% |
HSN code for electrical and power transformers
Most distribution and power transformers used by utilities and industries fall under specific headings in the transformer HSN code family. The classification may further depend on voltage and kVA rating, but these details are generally captured in technical documents rather than on the invoice. On the GST side, using the correct heading is enough to apply the standard rate and report HSN wise sales.
HSN code for transformer repair services
When you repair or rewind transformers for a customer, the work is treated as a service. Such activity uses a service accounting code and not the goods HSN code used for the transformer itself. If you replace parts during repair, you can either include them in the composite service value or bill them separately as goods depending on the agreement.
How HSN classification affects transformer business
Accurate HSN mapping helps in preparing tenders, price bids, project invoices and import documents. Since the same code is used for customs duty and IGST, a wrong classification can affect both the landed cost and GST credit. For large value items like transformers, it is always better to map each product model to a confirmed HSN code in your internal master.
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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Do all transformers have the same GST rate?
Most standard power and distribution transformers attract the standard GST slab. You should still verify if any special notification applies to your product.
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Are transformer parts covered under the same HSN code as complete transformers?
Some major parts may fall under separate headings. When sold independently, they should use the part specific HSN code instead of the code for complete transformers.
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Which code should I use when I supply a repaired transformer on exchange basis?
If you are basically selling a refurbished transformer, you classify it as goods. If you are only providing repair service on customer property, then you use the service code.
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Is the same transformer HSN code valid for both domestic and export supplies?
Yes, the HSN system is common. The same heading applies for domestic sales, exports and imports.