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.
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Transformer HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Machinery and mechanical appliances; electrical equipment; parts thereof |
| Section Description | Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. |
| Chapter | |
|---|---|
| Chapter No | 85 |
| Chapter Title | 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 |
| Chapter Description | 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 |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8504 | Clad metals | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 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% |
| 85049010 | Parts | Of Transformers | 18% |
| 85049090 | Electrical Equipment & Transformers, Converters, Inductors | 18% |
* GST rates may vary based on the latest GST notifications
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.
