Cable lug HSN Code, Applicability, HSN Code and GST Rate on Cable lug

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
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	Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85445930	18%	–	15/11/2017 1/07/2017	–
Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85445130	18%	–	15/11/2017 1/07/2017	–
Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85444293	18%	–	15/11/2017 1/07/2017	–
Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85441930	18%	–	15/11/2017 1/07/2017	–
Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85441990	18%	–	15/11/2017 1/07/2017	–
Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85445950	18%	–	15/11/2017 1/07/2017	–
Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85442010	18%	–	15/11/2017 1/07/2017	–
Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85444130	18%	–	15/11/2017 1/07/2017	–
Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85445140	18%	–	15/11/2017 1/07/2017	–
Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85445990	18%	–	15/11/2017 1/07/2017	–
Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85447010	18%	–	15/11/2017 1/07/2017	–
Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85441190	18%	–	15/11/2017 1/07/2017	–
Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85444919	18%	–	15/11/2017 1/07/2017	–
Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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	85444120	18%	–	15/11/2017 1/07/2017	–
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Portal Or Pedestal Jib Cranes	84263000	18%	–	01/07/2017	–
Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Other Machinery : Other: Ropeway And Telphers	84269910	18%	–	01/07/2017	–
Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Overhead Travelling Cranes, Transporter Cranes, Gantry Cranes, Bridge Cranes, Mobile Lifting Frames And Straddle Carriers: Mobil	84261200	18%	–	01/07/2017	–
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof	Twine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Of Jute Or Other Textile Bast Fibres Of Heading 5303 : Cordage, Cable, Rope And Twine Of Jute	56071010	12%	–	15/11/2017 1/07/2017	–
Twine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Other : Cordage, Cable, Ropes And Twine, Of Cotton	56079020	12%	–	15/11/2017 1/07/2017	–
Wood and articles of wood; wood charcoal	Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood – Pallets, Box Pallets And Other Load Boards; Pallet Collars	44152000	12%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

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

Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial 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

85445930

18%

–

15/11/2017 1/07/2017

–

85445130

18%

–

15/11/2017 1/07/2017

–

85444293

18%

–

15/11/2017 1/07/2017

–

85441930

18%

–

15/11/2017 1/07/2017

–

85441990

18%

–

15/11/2017 1/07/2017

–

85445950

18%

–

15/11/2017 1/07/2017

–

85442010

18%

–

15/11/2017 1/07/2017

–

85444130

18%

–

15/11/2017 1/07/2017

–

85445140

18%

–

15/11/2017 1/07/2017

–

85445990

18%

–

15/11/2017 1/07/2017

–

85447010

18%

–

15/11/2017 1/07/2017

–

85441190

18%

–

15/11/2017 1/07/2017

–

85444919

18%

–

15/11/2017 1/07/2017

–

85444120

18%

–

15/11/2017 1/07/2017

–

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Portal Or Pedestal Jib Cranes

84263000

18%

–

01/07/2017

–

Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Other Machinery : Other: Ropeway And Telphers

84269910

18%

–

01/07/2017

–

Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Overhead Travelling Cranes, Transporter Cranes, Gantry Cranes, Bridge Cranes, Mobile Lifting Frames And Straddle Carriers: Mobil

84261200

18%

–

01/07/2017

–

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

Twine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Of Jute Or Other Textile Bast Fibres Of Heading 5303 : Cordage, Cable, Rope And Twine Of Jute

56071010

12%

–

15/11/2017 1/07/2017

–

Twine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Other : Cordage, Cable, Ropes And Twine, Of Cotton

56079020

12%

–

15/11/2017 1/07/2017

–

Wood and articles of wood; wood charcoal

Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood – Pallets, Box Pallets And Other Load Boards; Pallet Collars

44152000

12%

–

01/07/2017

–

Understanding the HSN Code for Cable Lugs

In the world of electrical components, a cable lug is a critical connector used to terminate a cable, allowing for a secure and reliable connection to a terminal or another conductor. For businesses dealing with these products in India, knowing the correct HSN (Harmonized System of Nomenclature) code is essential for GST compliance. The classification of cable lugs can be specific, as it depends on their function and the voltage of the circuit they are used in.

Find the HSN Code for Cable Lugs

Cable lugs are categorized under Chapter 85, which covers “Electrical machinery and equipment and parts thereof.” The most common HSN codes for cable lugs are found under the headings for electrical apparatus for making connections to electrical circuits.

For circuits with a voltage not exceeding 1,000 volts: Cable lugs and other connectors are typically classified under HSN code 8536. The specific sub-code most frequently used is 85369090, which is for “Other apparatus” in this category.
For circuits with a voltage exceeding 1,000 volts: Lugs for high-voltage applications fall under HSN code 8535. The sub-code 85359090 is used for “Other” apparatus in this high-voltage category.
As parts of other apparatus: Sometimes, a cable lug can be classified as a part of a larger electrical system. In this case, it might fall under HSN code 8538, which covers “Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537.”

Know the GST Rate on Cable Lugs

Most cable lugs and other electrical connectors classified under HSN codes 8535, 8536, and 8538 are subject to a GST rate of 18%. This rate applies to various types of lugs, whether they are made of copper, aluminum, or bimetallic materials. The 18% rate is standard for many electrical apparatus and their parts.

The Importance of Correct Classification

The primary function of a cable lug is to make an electrical connection, which places it firmly within the scope of HSN Chapters 8535 and 8536. It’s important not to misclassify a cable lug as an article of copper (Chapter 74) or a general part of a cable (Chapter 8544), as this would lead to incorrect GST reporting. Accurate classification ensures proper invoicing, tax compliance, and avoids any potential penalties.

FAQs

What is a cable lug?

A cable lug is a device used to connect a cable to a terminal, switch, or another cable, ensuring a secure electrical connection.

What is the HSN code for cable lugs?

The most common HSN codes are 85369090 for low-voltage and 85359090 for high-voltage applications.

What is the GST rate for cable lugs?

The GST rate for cable lugs is 18%.

Is a cable lug a connector?

Yes, for HSN classification purposes, a cable lug is considered a type of electrical connector.

Why is using the correct HSN code for cable lugs important?

Using the correct HSN code is vital for GST compliance, accurate tax calculation, and proper invoicing.

Cable lug HSN Code

Understanding the HSN Code for Cable Lugs

Find the HSN Code for Cable Lugs

Know the GST Rate on Cable Lugs

The Importance of Correct Classification

HSN Code of similar products

FAQs

What is a cable lug?

What is the HSN code for cable lugs?

What is the GST rate for cable lugs?

Is a cable lug a connector?

Why is using the correct HSN code for cable lugs important?