Control panel HSN Code
GST rates and HSN code for Control panel.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Or Gamma Radiations, For Medical, Surgical, Dental Or Veterinary Uses, Including Radiography Or Radiotherapy Apparatus, X-Ray Tubes And Other X-Ray Generators, High Tension Generators, Control Panels And Desks, Screens, Examinations Or Treatment Tables, Chairs And The Light | 9022 | 12% | – | 01/07/2017 | – |
| 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 | 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 Nume | 85371000 | 18% | – | 15/11/2017 | – |
| 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 Nume | 85372000 | 18% | – | 15/11/2017 | – | |
| 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 Num | 8537 | 18% | – | 15/11/2017 | – | |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus — Edit Control Unit —- Other | 85437049 | 18% | – | 01/07/2017 | – | |
| Radar Apparatus, Radio Navigational Aid Apparatus And Radio Remote Control Apparatus – Other: – Radio Navigational Aid Apparatus: Instrument Landing System | 85269120 | 18% | – | 15/11/2017 | – | |
| 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) | 8530 | 18% | – | 15/11/2017 | – | |
| Flat Panel Display Modules, Whether Or Not Incorporating Touch-Sensitive Screens”; | 8524 | 18% | – | 01/07/2017 | – | |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus — Edit Control Unit —- Computerised Editing System Controlling More Than Three Video Editing Machines | 85437041 | 18% | – | 01/07/2017 | – | |
| Photovoltaic Cells Assembled In Modules Or Made Up Into Panel | 85414300 | 18% | – | – | – | |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus: – Other: – Edit Control Unit: Other | 85438959 | 18% | – | 01/07/2017 | – | |
| Video Recording Or Reproducing Apparatus, Whether Or Not Incorporating A Video Tuner Other : Video Duplicating System With Master And Slave Control | 85219010 | 18% | – | 01/07/2017 | – | |
| 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) – Parts | 85309000 | 18% | – | 15/11/2017 | – | |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus — Edit Control Unit —- Colour Corrector | 85437050 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machines And Apparatus Of A Kind Used Solely Or Principally For The Manufacture Of Semiconductor Boules Or Wafers, Semiconductor Devices, Electronic Integrated Circuits Or Flat Panel Displays; Machines And Apparatus Specified In Note 9(C)To This Chapter; | 8486 | 18% | – | 01/07/2017 | – |
| Machines And Apparutus Of A Kind Used Solely Or Principally For The Manufacture Of Semi Conductor Boules Or Wafers,Semi Conductor Devices,Electronic Integrated Circuits Or Flat Panel Displays; Machines And Apparutus Specified In Note 9(C) To This Chapter | 84862000 | 18% | – | 01/07/2017 | – | |
| Clocks and watches and parts thereof | Instrument Panel Clocks And Clocks Of A Similar Type For Vehicles, Aircraft, Spacecraft Or Vessels | 91040000 | 18% | – | 15/11/2017 | – |
| Man-made filaments; strip and the like of man-made textile materials | Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Woven Fabrics Obtained From High Tenacity Yarn Of Nylon Or Other Polyamides Or Of Polyesters : Bleached : Umbrella Cloth Panel Fabrics | 54071024 | 5% | – | 01/07/2017 | – |
| Services | Air Traffic Control Services | 996762 | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] | 22/08/2017 1/07/2017 | – |
| Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds | Railway Or Tramway Track Fixtures And Fittings; Mechanical (Including Electo-Mechanical) Signalling, Safety Or Traffic Control Equipment For Railway, Tramways, Roads, Inland Waterways, Parking Facilities, Port Installation Or Air-Fields; Parts Of The Fore | 86080030 | 18% | – | 01/10/2019 | – |
Understanding the Control Panel HSN Code
Control panels are the nerve centers of countless operations, from industrial automation to medical diagnostics. For businesses involved in their manufacturing, import, or distribution in India, correctly identifying the Harmonized System of Nomenclature (HSN) code is crucial for seamless GST compliance. This blog post will demystify the HSN code for control panels and address key questions regarding their classification and taxation.
The Primary HSN Code for Control Panels
The vast majority of control panels fall under Chapter 85 of the HSN system, which is titled “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.”
Specifically, the most relevant HSN code for electrical control panels is 8537. This heading comprehensively describes:
“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 8537.”
Within HSN 8537, you will find common sub-headings based on voltage:
- 85371000: For control panels designed for a voltage not exceeding 1,000 V.
- 85372000: For control panels designed for a voltage exceeding 1,000 V.
This broad definition ensures that a wide array of industrial, commercial, and even some specialized control panels are covered under these codes.
Understand the GST Rate on Control Panels
Based on the provided data, control panels falling under HSN code 8537 are subject to an 18% GST rate. This rate has been in effect since July 1, 2017, with subsequent revisions on November 15, 2017, confirming this rate. There is no CESS (%) applicable to these HSN codes.
Explore Other Relevant HSN Codes for Control-Related Equipment
While HSN 8537 is the primary classification, it’s essential to understand other related HSN codes where “control panels” or “control equipment” might appear, depending on their specific function:
- 9022: This chapter covers “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.” Control panels specifically designed for X-ray apparatus or other medical imaging equipment are found here, and they carry a 12% GST rate.
- 8530: This HSN code is for “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).” These items also typically attract an 18% GST.
- 8543: This heading includes “Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter.” Sub-headings like 85437049 (Edit Control Unit – Other) and 85437041 (Computerised Editing System Controlling More Than Three Video Editing Machines) fall under this, with an 18% GST.
- 91040000: This code is for “Instrument Panel Clocks And Clocks Of A Similar Type For Vehicles, Aircraft, Spacecraft Or Vessels,” indicating specific control panel components in certain applications, with an 18% GST.
- 8486: This covers “Machines And Apparatus Of A Kind Used Solely Or Principally For The Manufacture Of Semiconductor Boules Or Wafers, Semiconductor Devices, Electronic Integrated Circuits Or Flat Panel Displays.” These are for manufacturing equipment that might incorporate control functions, also at an 18% GST.
Accurate classification hinges on the primary function and composition of the control panel in question.
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