GST rates and HSN code for Capacitor.
| 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 | Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) – Other Fixed Capacitors: – Other: Of Dielectric Of Mica | 85322910 | 18% | – | 01/07/2017 | – |
| Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) Parts | 85329000 | 18% | – | 01/07/2017 | – | |
| Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) – Other Fixed Capacitors: Aluminium Electrolytic | 85322200 | 18% | – | 01/07/2017 | – | |
| Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) – Other Fixed Capacitors: – Other: Other | 85322990 | 18% | – | 01/07/2017 | – | |
| Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) | 8532 | 18% | – | 01/07/2017 | – | |
| Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) Fixed Capacitors Designed For Use In 50 Or 60 Hz Circuits And Having A Reactive Power Handling Capacity Of Not Less Than 0.5 Kvar (Power Capacitors) | 85321000 | 18% | – | 01/07/2017 | – | |
| Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) – Other Fixed Capacitors: Tantalum | 85322100 | 18% | – | 01/07/2017 | – | |
| Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) – Other Fixed Capacitors: Ceramic Dielectric, Single Layer | 85322300 | 18% | – | 01/07/2017 | – | |
| Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) – Other Fixed Capacitors: Dielectric Of Paper Or Plastics | 85322500 | 18% | – | 01/07/2017 | – | |
| Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) Variable Or Adjustable (Pre-Set) Capacitors | 85323000 | 18% | – | 01/07/2017 | – | |
| Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set) – Other Fixed Capacitors: Ceramic Dielectric, Multilayer | 85322400 | 18% | – | 01/07/2017 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials Other: Silvered Mica, Capacitor Plates Or Silvered Mica Plates | 68149020 | 18% | – | 15/11/2017 – 1/07/2017 | – |
Capacitors, fundamental components in electronic circuits, have specific classifications under the Harmonized System of Nomenclature (HSN) code for GST purposes. Knowing these codes is essential for businesses dealing with capacitors. Let’s explore the provided data to understand the HSN classification of these devices.
The data primarily classifies capacitors under Chapter 85 (Electrical machinery and equipment and parts thereof…). The main HSN heading for electrical capacitors, fixed, variable, or adjustable (pre-set), is 8532.
Within this heading, various sub-codes exist based on the type of capacitor:
Additionally, 68149020 classifies “Silvered Mica, Capacitor Plates Or Silvered Mica Plates” under Chapter 68 (Articles of stone, plaster…).
Based on the provided information, the Goods and Services Tax (GST) rate applicable to all the listed HSN codes for electrical capacitors and their parts under Chapter 85 is 18%. Similarly, silvered mica capacitor plates under HSN code 68149020 also attract an 18% GST rate. There is no mention of any CESS on capacitors in the provided data. The effective date for these GST rates is primarily 01/07/2017, with HSN 68149020 having some rate revision details.
Electrical capacitors are primarily covered under Chapter 85 of the HSN code.
The HSN code for fixed capacitors for power circuits is 85321000.
The GST rate for most types of electrical capacitors, including fixed and variable ones, is 18%.
Yes, parts of electrical capacitors are classified under HSN code 85329000.
Silvered mica capacitor plates are classified under Chapter 68 (HSN 68149020), while other mica dielectric capacitors are under Chapter 85 (HSN 85322910). Both have an 18% GST rate.
According to this data, the GST rate of 18% has been effective since 01/07/2017 for most capacitor categories, with some revision history for silvered mica plates.
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