The document provides GST rates and HSN codes for various electrical parts and electronics in India under Chapter 85 of the HSN code, including:
- Electric motors and generators at 18% GST.
- Electric generating sets, rotary converters, and parts for machines in headings 8501 or 8502 at 18% GST.
- Transformers, industrial electronics, electrical transformers, and static convertors (UPS) at 18% GST.
- Electro-magnets, permanent magnets, and electromagnetic lifting heads at 18% GST.
The document provides GST rates and HSN codes for various electrical parts and electronics in India under Chapter 85 of the HSN code, including:
- Electric motors and generators at 18% GST.
- Electric generating sets, rotary converters, and parts for machines in headings 8501 or 8502 at 18% GST.
- Transformers, industrial electronics, electrical transformers, and static convertors (UPS) at 18% GST.
- Electro-magnets, permanent magnets, and electromagnetic lifting heads at 18% GST.
The document provides GST rates and HSN codes for various electrical parts and electronics in India under Chapter 85 of the HSN code, including:
- Electric motors and generators at 18% GST.
- Electric generating sets, rotary converters, and parts for machines in headings 8501 or 8502 at 18% GST.
- Transformers, industrial electronics, electrical transformers, and static convertors (UPS) at 18% GST.
- Electro-magnets, permanent magnets, and electromagnetic lifting heads at 18% GST.
GST Rates & HSN Code for Electrical Parts & Electronics - Generators, Motors, Transformers, Telephones and Others
HSN Rate Effective CESS Related Export / Import
Description Code (%) From (%) HSN Code 85011011, 85011012, 85011013, 85011019, 85011020, 85012000, 85013111, 85013112, 85013113, 85013119, 85013120, 85013210, 85013220, 85013310, 85013320, 85013410, 85013420, 85013430, 85013440, 85013450, Electric motors and generators 85014010, 85014090, 8501 18 28/06/2017 (excluding generating sets) 85015110, 85015120, 85015190, 85015210, 85015220, 85015290, 85015310, 85015320, 85015330, 85015390, 85016100, 85016200, 85016300, 85016410, 85016420, 85016430, 85016440, 85016450, 85016460, 85016470, 85016480 85021100, 85021200, 85021310, 85021320, 85021330, 85021340, Electric generating sets and 85021350, 85021360, 8502 18 28/06/2017 rotary converters 85022010, 85022090, 85023100, 85023910, 85023920, 85023990, 85024000 Parts suitable for use solely or 85030010, 85030021, 8503 18 28/06/2017 principally with the machines of 85030029, 85030090 heading 8501 or 8502 85041010, 85041020, 85041090, 85042100, 85042200, 85042310, 85042320, 85042330, Transformers Industrial 85042340, 85043100, Electronics; Electrical 85043200, 85043300, 8504 18 28/06/2017 Transformer; Static Convertors 85043400, 85044010, (UPS) 85044021, 85044029, 85044030, 85044040, 85044090, 85045010, 85045090, 85049010, 85049090 85041010, 85041020, 85041090, 85042100, Static converters (for example, 85042200, 85042310, rectifiers) and inductors, 85042320, 85042330, (inserted w.e.f : 14/11/2017 85042340, 85043100, Electrical transformers) [other 85043200, 85043300, 8504 than Transformers Industrial 18 14/11/2017 85043400, 85044010, Electronics; (deleted w.e.f : 85044021, 85044029, 14/11/2017 : Electrical 85044030, 85044040, Transformer); Static Convertors 85044090, 85045010, (UPS)] 85045090, 85049010, 85049090 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic 85051110, 85051190, 8505 or permanent magnet chucks, 18 28/06/2017 85051900, 85052000, clamps and similar holding 85059000 devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads 85061000, 85063000, Primary cells and primary 85064000, 85065000, 8506 18 14/11/2017 batteries 85066000, 85068010, 85068090, 85069000 85071000, 85072000, Electric accumulators, including 85073000, 85074000, separators therefor, whether or 8507 18 14/11/2017 85075000, 85076000, not rectangular (including 85078000, 85079010, square) 85079090 85081100, 85081900, 8508 Vacuum cleaners 18 14/11/2017 85086000, 85087000 Electro-mechanical domestic appliances, with self-contained electric motor, other than 85094010, 85094090, 8509 vacuum cleaners of heading 18 14/11/2017 85098000, 85099000 8508 [inserted w.e.f 14/11/2017 :other than wet grinder consisting of stone as a grinder] Wet grinder consisting of stone 85094010, 85094090, 8509 12 14/11/2017 as a grinder” 85098000, 85099000 Shavers, hair clippers and hair- 85101000, 85102000, 8510 removing appliances, with self- 18 14/11/2017 85103000, 85109000 contained electric motor Electrical ignition or starting equipment of a kind used for sparkignition or compression- ignition internal combustion 85111000, 85112010, engines (for example, ignition 85112090, 85113010, magnetos, magneto-dynamos, 8511 18 14/11/2017 85113020, 85114000, ignition coils, sparking plugs 85115000, 85118000, and glow plugs, starter motors); 85119000 generators (for example, dynamos, alternators) and cut- outs of a kind used in conjunction with such engines Electrical lighting or signalling equipment (excluding articles of 85121000, 85122010, heading 8539), windscreen 85122020, 85122090, 8512 18 14/11/2017 wipers, defrosters and demisters, 85123010, 85123090, of a kind used for cycles or 85124000, 85129000 motor vehicles Portable electric lamps designed to function by their own source 85131010, 85131020, of energy (for example, dry 8513 18 14/11/2017 85131030, 85131040, batteries, accumulators, 85131090, 85139000 magnetos), other than lighting equipment of heading 8512 Industrial or laboratory electric furnaces and ovens (including those functioning by induction 85141000, 85142000, or dielectric loss); other 8514 18 28/06/2017 85143010, 85143090, industrial or laboratory 85144000, 85149000 equipment for the heat treatment of materials by induction or dielectric loss 8515 Electric (including electrically 18 28/06/2017 85151100, 85151900, heated gas), laser or other light 85152110, 85152120, or photo beam, ultrasonic, 85152190, 85152900, electron beam, magnetic pulse or 85153100, 85153910, plasma arc soldering, brazing or 85153920, 85153990, welding machines and 85158010, 85158090, apparatus, whether or not 85159000 capable of cutting; electric machines and apparatus for hot spraying of metals or cermets Electric instantaneous or storage water heaters and immersion heaters; electric space heating 85161000, 85162100, apparatus and soil heating 85162900, 85163100, apparatus; electrothermic hair- 85163200, 85163300, dressing apparatus (for example, 85164000, 85165000, 8516 hair dryers, hair curlers, curling 28 28/06/2017 85166000, 85167100, tong heaters) and hand dryers; 85167200, 85167910, electric smoothing irons; other 85167920, 85167990, electro-thermic appliances of a 85168000, 85169000 kind used for domestic purposes; electric heating resistors, other than those of heading 8545 85171110, 85171190, 85171210, 85171290, 85171810, 85171890, 85176100, 85176210, 85176220, 85176230, 85176240, 85176250, Telephones for cellular networks 8517 12 28/06/2017 85176260, 85176270, or for other wireless networks 85176290, 85176910, 85176920, 85176930, 85176940, 85176950, 85176960, 85176970, 85176990, 85177010, 85177090 85171110, 85171190, Telephone sets; other apparatus 85171210, 85171290, for the transmission or reception 85171810, 85171890, of voice, images or other data, 85176100, 85176210, including apparatus for 85176220, 85176230, communication in a wired or 8517 18 28/06/2017 85176240, 85176250, wireless network (such as a local 85176260, 85176270, or wide area network), other 85176290, 85176910, than transmission or reception 85176920, 85176930, apparatus of heading 8443, 85176940, 85176950, 8525, 8527 or 8528 85176960, 85176970, 85176990, 85177010, 85177090 85171110, 85171190, 85171210, 85171290, 85171810, 85171890, 85176100, 85176210, 85176220, 85176230, ISDN System [8517 69 10], 85176240, 85176250, 8517 ISDN Termi- nal Adaptor [8517 18 14/11/2107 85176260, 85176270, 69 20], X 25 Pads [8517 69 40] 85176290, 85176910, 85176920, 85176930, 85176940, 85176950, 85176960, 85176970, 85176990, 85177010, 85177090 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [deleted w.e.f : 14/11/2017 other than single loudspeakers, mounted in their 85181000, 85182100, enclosures]; headphones and 85182200, 85182900, 8518 earphones, whether or not 18 28/06/2017 85183000, 85184000, combined with a microphone, 85185000, 85189000 and sets consisting of a microphone and one or more loudspeakers; (inserted w.e.f : 14/11/2017 : audio-frequency electric amplifiers; electric sound amplifier set) 85192000, 85193000, 85195000, 85198100, Sound recording or reproducing 8519 18 14/11/2107 85198910, 85198920, apparatus 85198930, 85198940, 85198990 85211011, 85211012, 85211019, 85211021, Video recording or reproducing 85211022, 85211029, 8521 apparatus, whether or not 18 28/06/2017 85211091, 85211092, incorporating a video tuner 85211099, 85219010, 85219020, 85219090 Parts and accessories suitable for use solely or principally with the 8522 18 14/11/2107 85221000, 85229000 apparatus of headings 8519 or 8521 85232100, 85232910, 85232920, 85232930, 85232940, 85232950, 85232960, 85232970, 85232980, 85232990, Discs, tapes, solid-state non- 85234110, 85234120, volatile storage devices, 'smart 85234130, 85234140, cards' and other media for the 85234150, 85234160, recording of sound or of other 85234190, 85234910, 8523 phenomena, whether or not 18 28/06/2017 85234920, 85234930, recorded, including matrices and 85234940, 85234950, masters for the production of 85234960, 85234970, discs, but excluding products of 85234990, 85235100, Chapter 37 85235210, 85235220, 85235290, 85235910, 85235990, 85238010, 85238020, 85238030, 85238040, 85238050, 85238060, 85238090 Closed-circuit television (CCTV), [inserted w.e.f : 85255010, 85255020, 14/11/2017 : transmission 85255030, 85255040, apparatus for radio-broadcasting 85255050, 85255090, or television, whether or not 85256011, 85256012, incorporating reception 8525 18 28/06/2017 85256013, 85256019, apparatus or sound recording or 85256091, 85256092, reproducing apparatus; 85256099, 85258010, television cameras [other than 85258020, 85258030, two-way radio (Walkie talkie) 85258090 used by defence, police and paramilitary forces etc] Transmission apparatus for 85255010, 85255020, radio-broadcasting or television, 85255030, 85255040, whether or not incorporating 85255050, 85255090, reception apparatus or sound 85256011, 85256012, 8525 recording or reproducing 18 14/11/2107 85256013, 85256019, apparatus; television cameras, 85256091, 85256092, digital cameras and video 85256099, 85258010, cameras recorders [other than 85258020, 85258030, CCTV] 85258090 85261000, 85269110, Radar apparatus, radio 85269120, 85269130, 8526 navigational aid apparatus and 18 14/11/2107 85269140, 85269150, radio remote control apparatus 85269190, 85269200 8527 Reception apparatus for radio- 18 14/11/2107 85271200, 85271300, broadcasting, whether or not 85271900, 85272100, combined, in the same housing, 85272900, 85279100, with sound recording or 85279200, 85279911, reproducing apparatus or a clock 85279912, 85279919, 85279990 85284900, 85285200, 85285900, 85286200, 85286900, 85284100, 85284900, 85285100, Computer monitors not 85285900, 85286100, exceeding 20 inches, (inserted 8528 18 28/06/2017 85286900, 85287100, w.e.f 14/11/2017 : and set top 85287211, 85287212, Box for Television (TV) 85287213, 85287214, 85287215, 85287216, 85287217, 85287218, 85287219, 85287300 85284900, 85285200, Monitors and projectors, not 85285900, 85286200, incorporating television 85286900, 85284100, reception apparatus; reception 85284900, 85285100, apparatus for television, whether 85285900, 85286100, or not incorporating radio- 8528 18 14/11/2107 85286900, 85287100, broadcast receiver or sound or 85287211, 85287212, video recording or reproducing 85287213, 85287214, apparatus [other than computer 85287215, 85287216, monitors not exceeding 20 85287217, 85287218, inches] 85287219, 85287300 85291011, 85291012, 85291019, 85291021, Parts suitable for use solely or 85291022, 85291029, 8529 principally with the apparatus of 18 14/11/2107 85291091, 85291092, headings 8525 to 8528 85291099, 85299010, 85299020, 85299090 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, 85301010, 85301020, 8530 inland waterways, parking 18 14/11/2107 85308000, 85309000 facilities, port installations or airfields (other than those of heading 8608) Electric sound or visual signalling apparatus (for 85311010, 85311020, 8531 example, bells, sirens, indicator 18 14/11/2107 85311090, 85312000, panels, burglar or fire alarms), 85318000, 85319000 other than those of heading 8512 or 8530 85321000, 85322100, 85322200, 85322300, Electrical capacitors, fixed, 8532 18 28/06/2017 85322400, 85322500, variable or adjustable (pre-set) 85322910, 85322990, 85323000, 85329000 85331000, 85332111, 85332119, 85332121, 85332129, 85332911, 85332919, 85332921, Electrical resistors (including 85332929, 85333110, 8533 rheostats and potentiometers), 18 28/06/2017 85333120, 85333190, other than heating resistors 85333910, 85333920, 85333990, 85334010, 85334020, 85334030, 85334090, 85339000 85351010, 85351020, 85351030, 85351040, 85351050, 85351090, 85352111, 85352112, Electrical apparatus for 85352113, 85352119, switching or protecting electrical 85352121, 85352122, circuits, or for making 85352123, 85352129, connections to or in electrical 85352190, 85352911, circuits (for example, switches, 8535 18 28/06/2017 85352912, 85352913, fuses, lightning arresters, voltage 85352919, 85352921, limiters, surge suppressors, 85352922, 85352923, plugs and other connectors, 85352929, 85352990, junction boxes), for a voltage 85353010, 85353090, exceeding 1,000 volts 85354010, 85354020, 85354030, 85359010, 85359020, 85359030, 85359040, 85359090 Electrical apparatus for 85361010, 85361020, switching or protecting electrical 85361030, 85361040, circuits, or for making 85361050, 85361060, connections to or in electrical 85361090, 85362010, circuits (for example, switches, 85362020, 85362030, relays, fuses, surge suppressors, 85362040, 85362090, 8536 18 14/11/2017 plugs, sockets, lamp-holders, 85363000, 85364100, and other connectors, junction 85364900, 85365010, boxes), for a voltage not 85365020, 85365090, exceeding 1,000 volts : 85366110, 85366190, connectors for optical fibres 85366910, 85366990, optical fibres, bundles or cables 85367000, 85369010, 85369020, 85369030, 85369090 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, 8537 18 14/11/2017 85371000, 85372000 including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 Parts suitable for use solely or 85381010, 85381090, 8538 principally with the apparatus of 18 28/06/2017 85389000 heading 8535, 8536 or 8537 85391000, 85392110, 85392120, 85392190, 85392200, 85392910, 85392920, 85392930, 85392940, 85392990, 8539 LED lamps 12 28/06/2017 85393110, 85393190, 85393210, 85393220, 85393230, 85393910, 85393990, 85394100, 85394900, 85399010, 85399020, 85399090 85391000, 85392110, 85392120, 85392190, 85392200, 85392910, Electrical Filaments or discharge 85392920, 85392930, lamps (inserted w.e.f : 85392940, 85392990, 14/11/2017 including sealed 8539 18 28/06/2017 85393110, 85393190, beam lamp units and ultra-violet 85393210, 85393220, or infra-red lamps; arc lamps 85393230, 85393910, [other than LED lamps] 85393990, 85394100, 85394900, 85399010, 85399020, 85399090 85391000, 85392110, Sealed beam lamp units and 85392120, 85392190, ultra-violet or infra-red lamps; 85392200, 85392910, 8539 arc lamps [other than Electric 18 14/11/2017 85392920, 85392930, filament or discharge lamps and 85392940, 85392990, LED lamps] 85393110, 85393190, 85393210, 85393220, 85393230, 85393910, 85393990, 85394100, 85394900, 85399010, 85399020, 85399090 Thermionic, cold cathode or 85401110, 85401120, photo-cathode valves and tubes 85401190, 85401200, (for example, vacuum or vapour 85402000, 85404010, 8540 or gas filled valves and tubes, 18 28/06/2017 85404020, 85406000, mercury arc rectifying valves 85407100, 85407900, and tubes, cathode-ray tubes, 85408100, 85408900, television camera tubes) 85409100, 85409900 Diodes, transistors and similar 85411000, 85412100, semi-conductor devices; 85412900, 85413010, photosensitive semi-conductor 85413090, 85414011, 8541 18 28/06/2017 devices; light-emitting diodes 85414019, 85414020, (LED); mounted piezoelectric 85414090, 85415000, crystals 85416000, 85419000 85423100, 85423200, 8542 Electronic integrated circuits 18 28/06/2017 85423300, 85423900, 85429000 85431000, 85431020, 85431030, 85431090, 85432010, 85432020, 85432030, 85432090, 85433000, 85437011, 85437012, 85437013, 85437019, 85437021, 85437022, 85437029, Electrical machines and 85437031, 85437032, apparatus, having individual 85437033, 85437034, 8543 functions, not specified or 18 28/06/2017 85437035, 85437036, included elsewhere in this 85437039, 85437041, Chapter 85437042, 85437049, 85437050, 85437061, 85437062, 85437069, 85437071, 85437072, 85437091, 85437092, 85437093, 85437094, 85437095, 85437099, 85439000 85441110, 85441190, Winding Wires; Coaxial cables; 85441910, 85441920, 8544 18 28/06/2017 Optical Fiber 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 85441110, 85441190, Insulated (including enamelled 85441910, 85441920, or anodised) wire, cable 85441930, 85441990, (inserted w.e.f : 14/11/2017 : 85442010, 85442090, including co-axial cable) and 85443000, 85444210, other insulated electric 85444220, 85444230, conductors, whether or not fitted 85444290, 85444291, with connectors, optical fibre 8544 18 14/11/2017 85444292, 85444293, cables, made up of individually 85444299, 85444910, sheathed fibres, whether or not 85444920, 85444930, assembled with electric 85444991, 85444992, conductors or fitted with 85444993, 85444999, connectors shall be substituted 85446010, 85446020, [other than Winding Wires; 85446030, 85446090, Coaxial cables; Optical Fiber] 85447010, 85447090 Carbon electrodes (inserted w.e.f : carbon brushes, Lamp carbons, battery carbons and other 85451100, 85451900, 8545 articles of graphite or other 18 28/06/2017 85452000, 85459010, carbon, with or without metal, of 85459020, 85459090 a kind used for electrical purposes) Brushes [85452000] and goods 85451100, 85451900, 8545 under 8545 (including arc lamp 18 14/11/2017 85452000, 85459010, carbon and battery carbon) 85459020, 85459090 85461000, 85462011, 85462019, 85462021, 85462022, 85462023, 85462024, 85462029, Electrical insulators of any 8546 18 28/06/2017 85462031, 85462032, material 85462033, 85462039, 85462040, 85462050, 85462090, 85469010, 85469090 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal 85471010, 85471020, (for example, threaded sockets) 85471030, 85471040, 8547 incorporated during moulding 18 14/11/2017 85471090, 85472000, solely for the purposes of 85479010, 85479020, assembly, other than insulators 85479090 of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary 85481010, 85481020, 8548 batteries and spent electric 18 28/06/2017 85481090, 85489000 accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter 85340000 Printed Circuits 18 28/06/2017 Two-way radio (Walkie talkie) 852560 used by defence, police and 12 28/06/2017 paramilitary forces etc. 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 852290 18 28/06/2017 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] E-waste Explanation: For the purpose of this entry, e-waste 85 meanselectrical and electronic 5 13/10/2017 equipment listed in Schedule I of the EWaste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational 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 85 5 28/06/2017 Operated Electricity Generator (WOEG) (e) Waste to energy plants/devices (f) Solar lantern/solar lamp (g) Ocean waves/tidal waves energy devices/plants Parts for manufacture of 85 Telephones for cellular networks 12 28/06/2017 or for other wireless networks Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, 85 centrifugal pumps( horizontal 18 13/10/2017 and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps