Electric wire HSN Code

Understanding the Electric Wire HSN Code

The Harmonized System Nomenclature (HSN) code is a global system for classifying goods, crucial for taxation and international trade. When it comes to “electric wire,” the specific HSN code primarily falls under Chapter 85: 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 chapter specifically addresses insulated electric conductors.  

Based on the provided data, the main HSN heading for insulated electric wires and cables is 8544: “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 electric conductors or fitted with connectors.”  

Within this heading, numerous sub-classifications exist, all with a GST rate of 18% (effective 15/11/2017 and 01/07/2017):

• 85445930, 85445130, 85444293, 85441930, 85441990, 85445950, 85442010, 85444130, 85445140, 85445990, 85447010, 85441190, 85444919, 85444120, 85444220, 85444291, 85442090: These various sub-codes likely differentiate based on factors such as voltage rating, material of the conductor (copper, aluminum), type of insulation, and whether they are fitted with connectors.

Interestingly, the data also includes HSN codes for non-insulated electric resistance wire under Chapter 72: Iron and steel:

• 72299060: Wire Of Other Alloy Steel – Other : Wire (Excluding Wire Type Lead), Spring, High Tensile, Hardened And Tempered Wires, Not Insulated : Electric Resistance Wire (Including Electric Resistance Heating Wire), with an 18% GST rate (effective 01/07/2017).
• 72179093: Wire Of Iron Or Non-Alloy Steel – Other : Other : Electric Resistance Wire (Including Electric Resistance Heating Wire), also with an 18% GST rate (effective 01/07/2017).

This distinction highlights that non-insulated wires used for electrical resistance or heating are classified under the chapter for iron and steel based on their material.

Finally, HSN code 84798100 under Chapter 84: Nuclear reactors, boilers, machinery… refers to “Electric Wire Coil-Winders” which are machines used in the manufacturing of electric wires, with an 18% GST rate (effective 15/11/2017 and 01/07/2017).

In summary, the primary HSN code for electric wires and cables is 8544 for insulated conductors, while non-insulated resistance wires fall under Chapter 72. Machinery used in wire manufacturing is classified under Chapter 84.