Electrical Extension Board HSN Code
GST rates and HSN code for Electrical Extension Board.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Electrical</strong> 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 | – |
| Parts Suitable For Use Solely Or Principally With The Apparatus Of Headings 8535, 8536 Or 8537 –Boards, Panels, Consoles, Desks, Cabinets And Other Bases For The Goods Of Heading 8537, Not Equipped With Their Apparatus: Other | 85381090 | 18% | – | 01/07/2017 | – | |
| 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 For The Goods Of Heading 8537, Not Equipped With Their Apparatus | 853810 | 18% | – | 01/07/2017 | – | |
| Populated, Loaded Or Stuffed Printed Circuit Boards | 85177910 | 18% | – | – | – | |
| 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 | – | |
| Parts Suitable For Use Solely Or Principally With The Apparatus Of Headings 8535, 8536 Or 8537 –Boards, Panels, Consoles, Desks, Cabinets And Other Bases For The Goods Of Heading 8537, Not Equipped With Their Apparatus: For Industrial Use | 85381010 | 18% | – | 01/07/2017 | – | |
| Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530 Other Apparatus | 85318000 | 18% | – | 15/11/2017 | – | |
| 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 (Fo | 8511 | 28% | – | 01/07/2017 | – | |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Particle Accelerators: – Other: Vane Graff, Cock-Croft, Walton Accelerators | 85431910 | 18% | – | 01/07/2017 | – | |
| Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors – Other Inductors: Other | 85045090 | 18% | – | 01/08/2019 15/11/2017 1/07/2017 | – | |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus: – Other: – Video Special Effect Equipments: Other | 85438949 | 18% | – | 01/07/2017 | – | |
| Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Facsimile Machines And Teleprinter | 85172100 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – | |
| Insulating Fittings For Electrical Machines, Appliances Or Equipment, Being Fittings Wholly Of Insulating Material Apart From Any Minor Components Of Metal (For Example, Threaded Sockets) Incorporated During Moulding Solely For The Purposes Of Assembly, O | 85471030 | 18% | – | 15/11/2017 | – | |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus: – Other: Colour Correctors | 85438960 | 18% | – | 01/07/2017 | – | |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Signal Generators: Impulse Generators | 85432020 | 18% | – | 01/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Medium Density Fibre Board (Mdf): | 4411 | 18% | – | 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:—- Other | 44119219 | 18% | – | 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 building | Led (Light Emitting Diode) Driver And Mcpcb (Metal Core Printed Circuit Board) | 9405 | omitted | – | 01/07/2017 | – |
| Photographic or cinematographic goods | Cinematographic 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 Film | 37061015 | 18% | – | 01/07/2017 | – |
Understanding the Electrical Extension Board HSN Code
In our increasingly electrified world, the humble electrical extension board plays a vital role in providing convenient power access. For businesses involved in their manufacture, import, export, or sale in India, understanding the correct HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) compliance. The HSN system offers a globally recognized classification for goods, simplifying taxation and trade.
The Core Classification: Electrical Control and Distribution
An electrical extension board, at its heart, is a device for the distribution of electricity from a single wall socket to multiple devices. Therefore, its HSN classification 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.
Specifically, the most appropriate HSN heading for electrical extension boards is 8537. This heading covers:
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 Num
- 85371000: This HSN code specifically refers to “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… Operating at a voltage not exceeding 1,000 V.” An electrical extension board perfectly fits this description as it is a base equipped with multiple sockets (apparatus of heading 8536, which covers switches, plugs, sockets, etc.) for the distribution of electricity, typically operating at household voltages well below 1,000 V.
The GST rate for electrical extension boards under HSN 85371000 is 18%. This rate has been consistently effective since November 15, 2017.
While other HSN codes in Chapter 85 relate to electrical components or machinery (like parts for HSN 8537 apparatus under 8538, or populated circuit boards under 85177910), the core function and common form of an extension board point directly to HSN 85371000.
Other Related Classifications (and why they don’t apply)
The provided data also contains other HSN codes that, at first glance, might seem related but are not for a complete electrical extension board:
- HSN 8538 (Parts for apparatus of 8535, 8536, or 8537): This would be for individual components that make up an extension board, such as the housing or internal wiring, but not the assembled board itself.
- HSN 85177910 (Populated, Loaded Or Stuffed Printed Circuit Boards): While some advanced extension boards might have internal PCBs, this HSN is for the circuit board itself, not the final product.
- HSN 4411 (Fibre Board of Wood): This relates to the raw material of certain boards, not an assembled electrical product.
- HSN 9405 (Lamps and lighting fittings): LED drivers or PCBs might be mentioned, but an extension board’s primary function is not lighting.
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