--- title: "Transformer HSN Code 8504 | Distribution, Power HSN Guide 2026" description: "HSN 8504 covers power and distribution transformers for industry. Use the correct HSN code on invoices to claim ITC. BUSY handles GST compliance for 2026 filing" canonical: "https://busy.in/hsn/transformer-hsn-code/" author: "Fazeel Zaidi" published: "2025-12-01T03:30:00.000Z" category: "HSN" --- # 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. ## Transformer 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**](https://busy.in/hsn/section-16/) | Machinery and mechanical appliances; electrical equipment; parts thereof | 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 Classification | Chapter No | Chapter Title | Chapter Description | | --- | --- | --- | | [**85**](https://busy.in/hsn/chapter-85/) | 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 | 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**](https://busy.in/hsn/sub-chapter-8504/) | Clad metals | **18%** | ### 8 Digit HSN Code Classification | HSN Code | HSN Code Title | GST Rate | | --- | --- | --- | | [**85042100**](https://busy.in/hsn/hsn-85042100/) | Liquid Dielectric Transformers (≤650 kVA) | **5%** | | [**85042200**](https://busy.in/hsn/hsn-85042200/) | Transformer (650-10000kVA) | **5%** | | [**85042310**](https://busy.in/hsn/hsn-85042310/) | Transformers (>10,000 kVA, <=50,000 kVA) | **5%** | | [**85042320**](https://busy.in/hsn/hsn-85042320/) | Transformers (>50,000 kVA, <=100,000 kVA) | **5%** | | [**85042330**](https://busy.in/hsn/hsn-85042330/) | Transformers (>100,000 kVA, <=250,000 kVA) | **5%** | | [**85042340**](https://busy.in/hsn/hsn-85042340/) | Transformer (>250000kVA) | **5%** | | [**85043100**](https://busy.in/hsn/hsn-85043100/) | Transformers ≤1 kVA Power Handling Capacity | **5%** | | [**85043200**](https://busy.in/hsn/hsn-85043200/) | Other Transformers (1-16 kVA) | **5%** | | [**85043300**](https://busy.in/hsn/hsn-85043300/) | Other Transformers (>16-500 kVA) | **5%** | | [**85043400**](https://busy.in/hsn/hsn-85043400/) | Other transformers: Having a power handling capacity exceeding 500 kVA | **5%** | | [**85049010**](https://busy.in/hsn/hsn-85049010/) | Parts \| Of Transformers | **18%** | | [**85049090**](https://busy.in/hsn/hsn-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. ## About the author **Fazeel Zaidi** 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 ### 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. ### 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. ### 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. ### 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. ## Related articles - [Watch HSN Code: Classification for Wrist Watches, Smart Watches & Wall Clocks](https://busy.in/hsn/watch-hsn-code/) - [Tissue Paper HSN Code: Classification for Facial Tissues & Tissue Napkins](https://busy.in/hsn/tissue-paper-hsn-code/) - [Software HSN Code: Classification for Application and Computer Software](https://busy.in/hsn/software-hsn-code/) - [Safety Helmet HSN Code - Classification for Construction and Industrial Helmets](https://busy.in/hsn/safety-helmet-hsn-code/) - [RAM HSN Code: Classification for Laptop, Computer and DDR4 RAM](https://busy.in/hsn/ram-hsn-code/) - [Pumps HSN Code - Classification for Water and Electric Pumps](https://busy.in/hsn/pumps-hsn-code/) - [Pulses HSN Code: Classification for Chana Dal and Toor Dal](https://busy.in/hsn/pulses-hsn-code/) - [Pillar Cock HSN Code: Classification for Brass Pillar Cocks](https://busy.in/hsn/pillar-cock-hsn-code/) - [Phenyl HSN Code: Classification for White and Black Phenyl](https://busy.in/hsn/phenyl-hsn-code/) - [Manpower Supply HSN Code: Classification for Labour and Skilled Services](https://busy.in/hsn/manpower-supply-hsn-code/)