Connector HSN Code

Understanding the HSN Code for Connectors

The HSN code for connectors primarily falls under Chapter 85, which encompasses “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.” This broad chapter covers a vast array of electrical and electronic goods, making it a key area for classifying connectors.

Within Chapter 85, two main headings are particularly relevant for connectors:

• 8535: This heading specifically covers “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).” This HSN code is very direct for various types of connectors, especially those designed for power transmission or circuit connection.
• 8544: This heading deals with “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 connectors or fitted with other connectors.” While this heading primarily focuses on wires and cables, it explicitly includes scenarios where these are “fitted with connectors” or “assembled with connectors,” making it relevant for understanding how connectors are classified when integrated with cables. Various sub-headings within 8544, such as 85441190, 85442010, 85444293, 85445930, etc., indicate different types of insulated conductors that may or may not be equipped with connectors.

The specific HSN code used will depend on the type of connector and its primary function. For standalone connectors, HSN 8535 is often applicable. When connectors are integrated into cables, the classification might lean towards 8544, reflecting the nature of the combined product.

Understanding the GST Rate for Connectors

In India, most connectors, whether standalone or integrated into cables, generally attract a GST rate of 18%. This rate applies to a wide range of electrical apparatus for making connections and insulated conductors fitted with connectors, as seen across various sub-headings under HSN 8535 and 8544.

This 18% GST rate became effective for many of these items from July 1, 2017, coinciding with the implementation of the Goods and Services Tax in India. For some specific sub-headings within 8544, the 18% rate was clarified or re-affirmed on November 15, 2017. Businesses dealing with connectors must ensure they apply this rate correctly on all their transactions to maintain compliance.