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HSN Code & GST Rate for Electrical and electronic products - Chapter 85

Updated on: 14 Oct, 2024 03:00 PM
Rates (%) Products Description HSN Codes Export and Import HSN Codes
5% Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants/devices (f) Solar lantern/solar lamp (g) Ocean waves/tidal waves energy devices/plants 85 No Export and Import HSN Codes Prescribed
18% Electric motors and generators (excluding generating sets) 8501 85011011, 85011012, 85011013, 85011019, 85011020, 85012000, 85013111, 85013112, 85013113, 85013119, 85013120, 85013210, 85013220, 85013310, 85013320, 85013410, 85013420, 85013430, 85013440, 85013450, 85014010, 85014090, 85015110, 85015120, 85015190, 85015210, 85015220, 85015290, 85015310, 85015320, 85015330, 85015390, 85016100, 85016200, 85016300, 85016410, 85016420, 85016430, 85016440, 85016450, 85016460, 85016470, 85016480
18% Electric generating sets and rotary converters 8502 85021100, 85021200, 85021310, 85021320, 85021330, 85021340, 85021350, 85021360, 85022010, 85022090, 85023100, 85023910, 85023920, 85023990, 85024000
18% Parts suitable for use solely or principally with the machines of heading 8501 or 8502 8503 85030010, 85030021, 85030029, 85030090
18% Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS) 8504 85041010, 85041020, 85041090, 85042100, 85042200, 85042310, 85042320, 85042330, 85042340, 85043100, 85043200, 85043300, 85043400, 85044010, 85044021, 85044029, 85044030, 85044040, 85044090, 85045010, 85045090, 85049010, 85049090
18% Static converters (for example, rectifiers) and inductors,Electrical transformers) [other than Transformers Industrial Electronics;  Electrical Transformer); Static Convertors (UPS)] 8504 85041010, 85041020, 85041090, 85042100, 85042200, 85042310, 85042320, 85042330, 85042340, 85043100, 85043200, 85043300, 85043400, 85044010, 85044021, 85044029, 85044030, 85044040, 85044090, 85045010, 85045090, 85049010, 85049090
18% Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electromagnetic lifting heads 8505 85051110, 85051190, 85051900, 85052000, 85059000
18% Primary cells and primary batteries 8506 85061000, 85063000, 85064000, 85065000, 85066000, 85068010, 85068090, 85069000
28% Electric accumulators, including separators therefor, whether or not rectangular (including square) [other than Lithium Ion battery; 8507 85071000, 85072000, 85073000, 85074000, 85075000, 85076000, 85078000, 85079010, 85079090
18% Vacuum i.e vacuum cleaners 8508 85081100, 85081900, 85086000, 85087000
18% Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] 8509 85094010, 85094090, 85098000, 85099000
28% Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [ wet grinder consisting of stone as a grinder] 8509 85094010, 85094090, 85098000, 85099000
12% Wet grinder consisting of stone as a grinder” 8509 85094010, 85094090, 85098000, 85099000
18% Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 8510 85101000, 85102000, 85103000, 85109000
18% Electrical ignition or starting equipment of a kind used for spark ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 8511 85111000, 85112010, 85112090, 85113010, 85113020, 85114000, 85115000, 85118000, 85119000
28% Electrical ignition or starting equipment of a kind used for spark ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 8511 85111000, 85112010, 85112090, 85113010, 85113020, 85114000, 85115000, 85118000, 85119000
18% Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 8512 85121000, 85122010, 85122020, 85122090, 85123010, 85123090, 85124000, 85129000
18% Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 8513 85131010, 85131020, 85131030, 85131040, 85131090, 85139000
18% Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 8514 85141000, 85142000, 85143010, 85143090, 85144000, 85149000
18% Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 8515 85151100, 85151900, 85152110, 85152120, 85152190, 85152900, 85153100, 85153910, 85153920, 85153990, 85158010, 85158090, 85159000
18% Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 8516 85161000, 85162100, 85162900, 85163100, 85163200, 85163300, 85164000, 85165000, 85166000, 85167100, 85167200, 85167910, 85167920, 85167990, 85168000, 85169000
12% Telephones for cellular networks or for other wireless networks 8517 85171110, 85171190, 85171210, 85171290, 85171810, 85171890, 85176100, 85176210, 85176220, 85176230, 85176240, 85176250, 85176260, 85176270, 85176290, 85176910, 85176920, 85176930, 85176940, 85176950, 85176960, 85176970, 85176990, 85177010, 85177090
18% Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 8517 85171110, 85171190, 85171210, 85171290, 85171810, 85171890, 85176100, 85176210, 85176220, 85176230, 85176240, 85176250, 85176260, 85176270, 85176290, 85176910, 85176920, 85176930, 85176940, 85176950, 85176960, 85176970, 85176990, 85177010, 85177090
18% ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] 8517 85171110, 85171190, 85171210, 85171290, 85171810, 85171890, 85176100, 85176210, 85176220, 85176230, 85176240, 85176250, 85176260, 85176270, 85176290, 85176910, 85176920, 85176930, 85176940, 85176950, 85176960, 85176970, 85176990, 85177010, 85177090
18% Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures , headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;audio-frequency electric amplifiers; electric sound amplifier set) 8518 85181000, 85182100, 85182200, 85182900, 85183000, 85184000, 85185000, 85189000
18% Sound recording or reproducing apparatus 8519 85192000, 85193000, 85195000, 85198100, 85198910, 85198920, 85198930, 85198940, 85198990
18% Video recording or reproducing apparatus, whether or not incorporating a video tuner 8521 85211011, 85211012, 85211019, 85211021, 85211022, 85211029, 85211091, 85211092, 85211099, 85219010, 85219020, 85219090
18% Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 8522 85221000, 85229000
18% Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 8523 85232100, 85232910, 85232920, 85232930, 85232940, 85232950, 85232960, 85232970, 85232980, 85232990, 85234110, 85234120, 85234130, 85234140, 85234150, 85234160, 85234190, 85234910, 85234920, 85234930, 85234940, 85234950, 85234960, 85234970, 85234990, 85235100, 85235210, 85235220, 85235290, 85235910, 85235990, 85238010, 85238020, 85238030, 85238040, 85238050, 85238060, 85238090
18% Closed-circuit television (CCTV), [transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc] 8525 85255010, 85255020, 85255030, 85255040, 85255050, 85255090, 85256011, 85256012, 85256013, 85256019, 85256091, 85256092, 85256099, 85258010, 85258020, 85258030, 85258090
18% Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV] 8525 85255010, 85255020, 85255030, 85255040, 85255050, 85255090, 85256011, 85256012, 85256013, 85256019, 85256091, 85256092, 85256099, 85258010, 85258020, 85258030, 85258090
28% Digital Cameras and Video Cameras Recorders [other than CCTV] 8525 No Export and Import HSN Codes Prescribed
18% Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 8526 85261000, 85269110, 85269120, 85269130, 85269140, 85269150, 85269190, 85269200
18% Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 8527 85271200, 85271300, 85271900, 85272100, 85272900, 85279100, 85279200, 85279911, 85279912, 85279919, 85279990
18% Computer monitors not exceeding 20 inches, ( and set top Box for Television (TV) 8528 85284900, 85285200, 85285900, 85286200, 85286900, 85284100, 85284900, 85285100, 85285900, 85286100, 85286900, 85287100, 85287211, 85287212, 85287213, 85287214, 85287215, 85287216, 85287217, 85287218, 85287219, 85287300
28% Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches] substituted on 27/07/2018 with [other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm] 8528 85284900, 85285200, 85285900, 85286200, 85286900, 85284100, 85284900, 85285100, 85285900, 85286100, 85286900, 85287100, 85287211, 85287212, 85287213, 85287214, 85287215, 85287216, 85287217, 85287218, 85287219, 85287300
18% Television set (including LCD or LED television) of screen size not exceeding 68 cm 8528 8528
18% Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 8529 85291011, 85291012, 85291019, 85291021, 85291022, 85291029, 85291091, 85291092, 85291099, 85299010, 85299020, 85299090
18% Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 8530 85301010, 85301020, 85308000, 85309000
18% Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 8531 85311010, 85311020, 85311090, 85312000, 85318000, 85319000
18% Electrical capacitors, fixed, variable or adjustable (pre-set) 8532 85321000, 85322100, 85322200, 85322300, 85322400, 85322500, 85322910, 85322990, 85323000, 85329000
18% Electrical resistors (including rheostats and potentiometers), other than heating resistors 8533 85331000, 85332111, 85332119, 85332121, 85332129, 85332911, 85332919, 85332921, 85332929, 85333110, 85333120, 85333190, 85333910, 85333920, 85333990, 85334010, 85334020, 85334030, 85334090, 85339000
18% Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts 8535 85351010, 85351020, 85351030, 85351040, 85351050, 85351090, 85352111, 85352112, 85352113, 85352119, 85352121, 85352122, 85352123, 85352129, 85352190, 85352911, 85352912, 85352913, 85352919, 85352921, 85352922, 85352923, 85352929, 85352990, 85353010, 85353090, 85354010, 85354020, 85354030, 85359010, 85359020, 85359030, 85359040, 85359090
18% Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables 8536 85361010, 85361020, 85361030, 85361040, 85361050, 85361060, 85361090, 85362010, 85362020, 85362030, 85362040, 85362090, 85363000, 85364100, 85364900, 85365010, 85365020, 85365090, 85366110, 85366190, 85366910, 85366990, 85367000, 85369010, 85369020, 85369030, 85369090
18% Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 8537 85371000, 85372000
18% Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 8538 85381010, 85381090, 85389000
12% LED lamps 8539 85391000, 85392110, 85392120, 85392190, 85392200, 85392910, 85392920, 85392930, 85392940, 85392990, 85393110, 85393190, 85393210, 85393220, 85393230, 85393910, 85393990, 85394100, 85394900, 85399010, 85399020, 85399090
18% Electrical Filaments or discharge lamps (including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps] 8539 85391000, 85392110, 85392120, 85392190, 85392200, 85392910, 85392920, 85392930, 85392940, 85392990, 85393110, 85393190, 85393210, 85393220, 85393230, 85393910, 85393990, 85394100, 85394900, 85399010, 85399020, 85399090
18% Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] 8539 85391000, 85392110, 85392120, 85392190, 85392200, 85392910, 85392920, 85392930, 85392940, 85392990, 85393110, 85393190, 85393210, 85393220, 85393230, 85393910, 85393990, 85394100, 85394900, 85399010, 85399020, 85399090
18% Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifier valves and tubes, cathode-ray tubes, television camera tubes) 8540 85401110, 85401120, 85401190, 85401200, 85402000, 85404010, 85404020, 85406000, 85407100, 85407900, 85408100, 85408900, 85409100, 85409900
18% Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices; light-emitting diodes (LED); mounted piezoelectric crystals 8541 85411000, 85412100, 85412900, 85413010, 85413090, 85414011, 85414019, 85414020, 85414090, 85415000, 85416000, 85419000
18% Electronic integrated circuits 8542 85423100, 85423200, 85423300, 85423900, 85429000
18% Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter 8543 85431000, 85431020, 85431030, 85431090, 85432010, 85432020, 85432030, 85432090, 85433000, 85437011, 85437012, 85437013, 85437019, 85437021, 85437022, 85437029, 85437031, 85437032, 85437033, 85437034, 85437035, 85437036, 85437039, 85437041, 85437042, 85437049, 85437050, 85437061, 85437062, 85437069, 85437071, 85437072, 85437091, 85437092, 85437093, 85437094, 85437095, 85437099, 85439000
18% Winding Wires; Coaxial cables; Optical Fiber 8544 85441110, 85441190, 85441910, 85441920, 85441930, 85441990, 85442010, 85442090, 85443000, 85444210, 85444220, 85444230, 85444290, 85444291, 85444292, 85444293, 85444299, 85444910, 85444920, 85444930, 85444991, 85444992, 85444993, 85444999, 85446010, 85446020, 85446030, 85446090, 85447010, 85447090
18% Insulated (including enamelled or anodised) wire, cable ( including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors, optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors shall be substituted [other than Winding Wires; Coaxial cables; Optical Fiber] 8544 85441110, 85441190, 85441910, 85441920, 85441930, 85441990, 85442010, 85442090, 85443000, 85444210, 85444220, 85444230, 85444290, 85444291, 85444292, 85444293, 85444299, 85444910, 85444920, 85444930, 85444991, 85444992, 85444993, 85444999, 85446010, 85446020, 85446030, 85446090, 85447010, 85447090
18% Carbon electrodes (inserted w.e.f : carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes) 8545 85451100, 85451900, 85452000, 85459010, 85459020, 85459090
18% Brushes [85452000] and goods under 8545 (including arc lamp carbon and battery carbon) 8545 85451100, 85451900, 85452000, 85459010, 85459020, 85459090
18% Electrical insulators of any material 8546 85461000, 85462011, 85462019, 85462021, 85462022, 85462023, 85462024, 85462029, 85462031, 85462032, 85462033, 85462039, 85462040, 85462050, 85462090, 85469010, 85469090
18% Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 8547 85471010, 85471020, 85471030, 85471040, 85471090, 85472000, 85479010, 85479020, 85479090
18% Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter 8548 85481010, 85481020, 85481090, 85489000
18% Printed Circuits 85340000 No Export and Import HSN Codes Prescribed
12% Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 852560 No Export and Import HSN Codes Prescribed
18% Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] [other than 84221100, 84221900] 852290 No Export and Import HSN Codes Prescribed

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Disclaimer

The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.