Electrical equipment HSN Code

Understanding Electrical Equipment Codes

“Electrical equipment” is a vast category, encompassing everything from tiny components to massive power generators. For businesses dealing in India’s electrical sector, accurately classifying these diverse products under the Harmonized System Nomenclature (HSN) and applying the correct Goods and Services Tax (GST) rates is absolutely critical for smooth operations and compliance.

The bulk of “electrical equipment” falls under Chapter 85 of the HSN, aptly 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.” This chapter is a treasure trove of classifications for a wide array of electrical goods.

Navigating HSN Codes for Various Electrical Equipment

Let’s explore some of the key HSN classifications for electrical equipment, as indicated in the provided data:

1. Electrical Insulators:

• These are essential components for electrical safety.
• HSN 85469090 specifically covers “Electrical Insulators Of Any Material Other: Other.”

2. Soldering, Brazing, and Welding Machines:

• These industrial machines use electrical power for joining materials.
• HSN 85159000 includes “Electric (Including Electrically Heated Gas), Laser Or Other Light Or Photo Beam, Ultrasonic, Electron Beam, Magnetic Pulse Or Plasma Arc Soldering, Brazing Or Welding Machines And Apparatus, Whether Or Not Capable Of Cutting.”

3. Data Storage and Sound/Video Reproduction Devices:

• This category includes media for recording and reproducing sound or other phenomena.
• HSN 85238090 covers “Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena, Whether Or Not Recorded, Including Matrices And Masters Production Of Discs, But Excluding Products Of Chapter 37 – Other.”
• HSN 85192900 is for “Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device – Other Record-Players: Other.”
• HSN 85245220 covers “Records, Tapes And Other Recorded Media For Sound Or Other Similarly Recorded Phenomena… – Other Magnetic Tapes: – Of A Width Exceeding 4 Mm But Not Exceeding.”

4. Lamps and Lighting Equipment:

• HSN 85393910 covers specific types of lamps such as “Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Discharge Lamps, Other Than Ultra-Violet Lamps: – Other: Energy Efficient Triphosphor Fluorescent Lamps.”

5. Ignition and Starting Equipment for Engines:

• Crucial for internal combustion engines.
• HSN 8511 broadly covers “Electrical Ignition Or Starting Equipment Of A Kind Used For Spark-Ignition Or Compressionignition Internal Combustion Engines (For Example, Ignition Magnetos, Magnetodynamos, Ignition Coils, Sparking Plugs And Glow Plugs, Starter Motors); Generators.”

6. Monitors and Projectors:

• Visual display units.
• HSN 852828% (likely a placeholder, actual code usually includes more digits) specifically for “Monitors And Projectors, Not Incorporating Television Reception Apparatus, Reception Apparatus For Television… – Cathode-Ray Tube Monitors.”
• HSN 85286900 covers “Monitors And Projectors, Not Incorporating Television Reception Apparatus. Reception Apparatus For Television… – Projectors — Other.”

7. Specialized Electrical Machines and Apparatus:

• This is a catch-all for electrical equipment with specific functions not classified elsewhere.
• HSN 85431910 includes “Electrical Machines And Apparatus Having Individual Functions… – Particle Accelerators: – Other: Vane Graff, Cock-Croft, Walton Accelerators.”
• HSN 85438949 covers “Electrical Machines And Apparatus Having Individual Functions… – Other Machines And Apparatus: – Other: – Video Special Effect Equipments: Other.”

8. Insulated Wires and Cables:

• Essential for electrical conductivity and safety.
• HSN 85445930 and 85445130 cover “Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors.”

9. Communication and Navigation Equipment:

• HSN 85269150 specifically details “Vhf Omni Range Equipment.”
• HSN 85176960 covers “Telephone Sets, Including Telephones For Cellular Networks Or For Other Wireless Networks; Other Apparatus For The Transmission Or Reception Of Voice, Images Or Other Data, Including Apparatus For Communication In A Wired Or Wireless Network.”

10. Power Generation and Conversion:

• HSN 85045090 includes “Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors – Other Inductors: Other.”
• HSN 85021200 is for “Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): Of An Output Exceeding 75 Kva But Not Exceeding 375 Kva.”

11. Industrial Furnaces and Ovens:

• HSN 851430% covers “Other Furnaces And Ovens.”

12. Semiconductor Devices:

• Fundamental components in modern electronics.
• HSN 85419000 covers “Diodes, Transistors And Similar Semi-Conductor Devices; Photosensitive Semi-Conductor Devices… Parts.”

13. Electrical Equipment Manufacturing Services:

• Beyond goods, services related to electrical equipment manufacturing also have an HSN (or rather, a Service Accounting Code – SAC).
• SAC 998875 covers “Electrical Equipment Manufacturing Services.”

Understanding the GST Rates for Electrical Equipment

The GST rates for electrical equipment show some variation, primarily between 18% and 28%, with services also at a specific rate.

• Most Electrical Equipment (18% GST): A vast majority of electrical equipment, including insulators (85469090), welding machines (85159000), sound/data storage media (85238090), record players (85192900), energy-efficient fluorescent lamps (85393910), specific electrical machines (85431910, 85438949), insulated wires/cables (85445930, 85445130), VHF Omni Range Equipment (85269150), magnetic tapes (85245220), electrical transformers/inductors (85045090), telephone sets (85176960), electric generating sets (85021200), industrial furnaces/ovens (851430%), and semiconductor device parts (85419000) are subject to an 18% GST rate. Most of these rates became effective from July 1, 2017, with some revisions later.
• Higher-Taxed Electrical Equipment (28% GST): Certain high-value or specific electrical items attract a higher GST rate.
  • Electrical Ignition or Starting Equipment (8511): This category has a 28% GST rate, effective from July 1, 2017.
  • Monitors and Projectors: While some monitors can be 18%, HSN 852828% and 85286900 for monitors and projectors have a 28% GST rate, effective from July 1, 2017, with a revision on July 27, 2018.
• Electrical Equipment Manufacturing Services (Varying GST for SAC 998875): The GST rate for “Electrical Equipment Manufacturing Services” (SAC 998875) can vary, being listed as “1.5/5/12/18” with various effective dates and conditions. This suggests that the exact rate for manufacturing services could depend on the specific nature of the service, particularly if it’s a job work on goods owned by others. Generally, manufacturing services on physical inputs owned by others are at 18%, but specific conditions might lead to lower rates (e.g., if related to certain government-certified events or specific product types).

This detailed breakdown underscores the importance of precise HSN classification to ensure correct GST application for all electrical equipment and related services.