Distribution board HSN Code

GST rates and HSN code for Distribution board.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate 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 articlesBoards, 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 Nume8537100018%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 Nume8537200018%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 Num853718%15/11/2017
Wood and articles of wood; wood charcoalFibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Medium Density Fibre Board (Mdf):441118%15/11/2017
Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other: — Of A Density Exceeding 0.8 Gm/Cm3: — Not Mechanically Worked Or Surface Covered:—- Other4411921918%15/11/2017
Plywood, Veneered Panels And Similar Laminated Wood – Other, With At Least One Outer Ply Of Nonconiferous Wood : Other, Containing At Least One Layer Of Particle Board: Cuttings And Trimmings Of Plywood Of Width Not Exceeding 5 Cm4412234018%15/11/2017
Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances – Other, Of Wood: Unworked Or Not Further Worked Than Sa4410313018%15/11/2017
Plywood, Veneered Panels And Similar Laminated Wood – Other, With At Least One Outer Ply Of Nonconiferous Wood : Other, Containing At Least One Layer Of Particle Board: Decorative Plywood4412231018%15/11/2017
Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Fibreboard Of A Density Exceeding 0.5 G/C – M3 – But Not Exceeding 0.8 G/C – M3 – : Other : Insulation Board4411291018%15/11/2017
Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other : Other: Other Insulation Board4411993018%15/11/2017
Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances – Other, Of Wood: Unworked Or Not Further Worked Than Sa4410319018%15/11/2017
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildingLed (Light Emitting Diode) Driver And Mcpcb (Metal Core Printed Circuit Board)9405omitted01/07/2017
ServicesWater Distribution Services99692118%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 2020.01/07/2017
Support Services To Gas Distribution99863212/18Nil 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 2020.25/01/2018
Photographic or cinematographic goodsCinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Feature Films: Childrens Films Certified By The Central Board Of Film Certification To Be Childrens Film3706101518%01/07/2017
Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Not Exceeding 16 Mm And Of A Lengt3702529018%01/07/2017
Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Educational Shots, And Films: Certified As Predominantly Educational By The Central Board Of Film Certification3706906112%01/07/2017
Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Exceeding 16 Mm But Not Exceeding3702559018%01/07/2017
(waste and scrap) paper or paperboardOther Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board4823702018%01/07/2017
Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin4823901818%01/07/2017

Understanding the Distribution Board HSN Code

A distribution board (DB), often called a consumer unit or breaker panel, is the heart of an electrical wiring system in any building. It safely receives electricity from the main supply and distributes it to various circuits, protecting each circuit with circuit breakers or fuses. For manufacturers, suppliers, and electricians in India, correctly classifying these essential electrical components under the Harmonized System of Nomenclature (HSN) and applying the appropriate Goods and Services Tax (GST) is fundamental for seamless operations.

The term “distribution board” can be broad, but when it comes to electrical systems, its HSN classification is quite specific.

The HSN Code for Electrical Distribution Boards

The relevant HSN codes for electrical distribution boards fall under Chapter 85 of the HSN, which covers “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.”

More precisely, electrical distribution boards are classified under HSN Heading 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 Numeral Control Apparatus.”

This comprehensive description clearly defines what constitutes a distribution board for HSN purposes. It emphasizes that these are assemblies or enclosures equipped with multiple electrical apparatus (like switches, fuses, circuit breakers, relays, etc., typically from HSN 8535 or 8536) for the purpose of controlling or distributing electricity.

Within HSN 8537, there are two primary sub-headings based on voltage:

  • 85371000: For electrical control or distribution boards with a voltage not exceeding 1,000 V. This category covers most residential and light commercial distribution boards.
  • 85372000: For electrical control or distribution boards with a voltage exceeding 1,000 V. This applies to larger, industrial-grade distribution panels.
  • 8537 (general): The general heading 8537 also applies broadly to these types of boards.

GST Rate for Electrical Distribution Boards

According to the provided data, all electrical distribution boards falling under HSN 8537, including the sub-headings 85371000 and 85372000, attract a consistent 18% GST rate. This rate has been in effect since November 15, 2017. There is no additional cess mentioned for these items.

Avoiding Confusion: What “Distribution Board” is NOT

It’s important to differentiate electrical distribution boards from other “boards” mentioned in the data, which have completely different HSN classifications and applications:

  • Wood Fibre Boards (HSN 4411, 4412, 4410): These are construction or decorative materials made from wood or other ligneous materials, such as Medium Density Fibreboard (MDF) or particle board. They are entirely unrelated to electrical distribution.
  • Printed Circuit Boards (PCBs) (HSN 9405 – LED Driver and MCPCB): While these are indeed “boards” with electrical components, they are specific to electronic devices (like LED drivers) and are not for general electricity distribution. Their HSN and usage are distinct.
  • Film-related “Boards” (HSN 3706, 3702): References to “Central Board of Film Certification” or “Paper-Board” related to photographic film are entirely unrelated to electrical distribution boards and fall under different chapters.
  • Paper or Paperboard (HSN 4823): “Wood Pulp Board” or other paper/paperboard articles are packaging or raw materials, not electrical equipment.
  • “Distribution Services” (HSN 9969, 9986): These HSN codes refer to services like “Water Distribution Services” or “Support Services To Gas Distribution,” which are service-related HSN codes, not goods.

Therefore, when dealing with an electrical distribution board, always confirm that it is an assembly equipped for the control or distribution of electricity to ensure you apply the correct HSN code 8537 and the 18% GST rate.

FAQs

What is the main HSN code for an electrical distribution board?

The main HSN code for electrical distribution boards is 8537.

What is the GST rate for electrical distribution boards?

Electrical distribution boards are subject to an 18% GST rate.

What is included in the HSN definition of a distribution board (8537)?

It includes boards, panels, consoles, desks, cabinets, and other bases equipped with two or more electrical apparatus for electric control or distribution.

What are the HSN codes 8535 and 8536, mentioned in the description of 8537?

HSN 8535 covers electrical apparatus for switching or protecting electrical circuits for a voltage exceeding 1,000V, while HSN 8536 covers similar apparatus for a voltage not exceeding 1,000V.

How important is accurate HSN classification for distribution boards?

Accurate HSN classification is crucial for proper GST compliance, smooth trade operations, and avoiding penalties.

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