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Jan 13
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Posted by:MyEfilings
Chapter 85 GST Rates and HSN Codes for Electrical Parts and Electronics

The most confusing part during GST Registration process of any business is to find out correct GST Rates and HSN Codes / SAC Codes for Goods and Services. You can use GST Rate finder given on top of this page to find out HSN Codes or SAC Codes and their respective GST Rates.

Here we have provided the latest GST Rates with their respective HSN Codes for Chapter 85 – Electrical Parts and Electronics

HSN Code

HSN Description

Rate (%)

85

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

5

85

Parts for manufacture of Telephones for cellular networks or for other wireless networks

12

8501

Electric motors and generators (excluding generating sets)

18

8502

Electric generating sets and rotary converters

18

8503

Parts suitable for use solely or principally with the machines of heading 8501 or 8502

18

8504

Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)

18

8504

Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]

28

8505

Electro-magnets; 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; electro-magnetic lifting heads

18

8506

Primary cells and primary batteries

28

8507

Electric accumulators, including separators therefor, whether or not rectangular (including square)

28

8508

Vacuum cleaners

28

8509

Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508

28

8510

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor

28

8511

Electrical ignition or starting equipment of a kind used for sparkignition 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

28

8512

Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles

28

8513

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

28

8514

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

18

8515

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

18

8516

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing 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

28

8517

Telephones for cellular networks or for other wireless networks

12

8517

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

18

8517

ISDN System [8517 69 10], ISDN Termi- nal Adaptor [8517 69 20], X 25 Pads [8517 69 40]

28

8518

Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, 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;

18

8518

Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-fre- quency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00]

28

8519

Sound recording or reproducing apparatus

28

8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner

18

8522

Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521

28

852290

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]

18

8523

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

18

8525

Closed-circuit television (CCTV)

18

8525

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]

28

852560

Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.

12

8526

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

28

8527

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

28

8528

Computer monitors not exceeding 17 inches, Set top Box for Television (TV)

18

8528

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 17 inches]

28

8529

Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528

28

8530

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)

28

8531

Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530

28

8532

Electrical capacitors, fixed, variable or adjustable (pre-set)

18

8533

Electrical resistors (including rheostats and potentiometers), other than heating resistors

18

85340000

Printed Circuits

18

8535

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

18

8536

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

28

8537

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

28

8538

Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537

18

8539

LED lamps

12

8539

Electrical Filaments or discharge lamps

18

8539

Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]

28

8540

Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)

18

8541

Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezoelectric crystals

18

8542

Electronic integrated circuits

18

8543

Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter

18

8544

Winding Wires; Coaxial cables; Optical Fiber

18

8544

Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber]

28

8545

Carbon electrodes

18

8545

Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)

28

8546

Electrical insulators of any material

18

8547

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

28

8548

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

18

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