Electrical fittings HSN Code

Understanding Electrical Fittings HSN Codes: Your Guide to GST Compliance

Electrical fittings are the unsung heroes of any modern infrastructure, connecting us to power and light, and ensuring safety in our homes and workplaces. For businesses involved in the electrical industry in India, correctly identifying the HSN (Harmonized System of Nomenclature) code for various electrical fittings is crucial for accurate GST (Goods and Services Tax) calculation and compliance.

The term “electrical fittings” is broad, encompassing a wide array of products. Their HSN classification often depends on their primary function, material, and specific design. Let’s delve into the key HSN codes relevant to electrical fittings and their associated GST rates.

The Electrical Fittings HSN Codes

The vast majority of electrical fittings 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.”

Here are the primary HSN codes for various electrical fittings:

1. HSN 8547: Insulating Fittings for Electrical Machines, Appliances or Equipment

This is a central heading for many common electrical fittings that are primarily made of insulating material. These fittings ensure safety by preventing electrical conductivity.

• Insulating Fittings of Ceramics:
  • HSN Code: 854710 (and its sub-codes like 85471010, 85471020, 85471030, 85471040, 85471090, which further categorize based on voltage capacity). These include porcelain bushings and other ceramic insulators.
• Insulating Fittings of Plastics:
  • HSN Code: 85472000
• Other Insulating Fittings (e.g., glass, electrical conduit tubing):
  • HSN Code: 854790 (and its sub-codes like 85479010 for glass fittings and 85479020 for electrical conduit tubing and joins).

2. HSN 8539: Electric Filament or Discharge Lamps (including those with fittings)

While lamps themselves are lighting apparatus, some specific listings under this heading include “fittings” as part of the product.

• Miniature Halogen Lamps with Fittings:
  • HSN Code: 85392110

3. HSN 9405: Lamps and Lighting Fittings (Non-electrical)

It’s important to distinguish between electrical fittings within an electrical circuit and lighting fittings that might not contain electrical components themselves. This heading covers non-electrical lighting fixtures.

• Non-Electrical Lamps and Lighting Fittings:
  • HSN Code: 940550 (and its sub-code 94055000). While this might seem counter-intuitive for “electrical fittings,” it’s crucial for items like lamp shades, decorative covers, or fixtures that don’t contain the electrical components but are part of the lighting assembly.

Other HSN codes might apply depending on the specific “fitting.” For instance:

• HSN 8511: Electrical Ignition or Starting Equipment
  • This covers fittings related to internal combustion engines.
• HSN 8504: Electrical Transformers, Static Converters, Inductors
  • These are electrical apparatus themselves, but some smaller components or cases for them might be considered “fittings” in a broader sense.
• HSN 8302: Base Metal Mountings, Fittings and Similar Articles
  • This is a general category for fittings of base metal suitable for furniture, doors, windows, etc., and could potentially apply to very generic metal parts used in electrical installations, though typically the more specific HSN 8547 would take precedence for dedicated electrical applications.

GST Rates for Electrical Fittings

The predominant GST rate for the electrical fittings mentioned above, especially those falling under HSN 8547, is 18%.

While the data shows an earlier 28% rate for some HSN 8547 items, this was revised to 18% as of November 15, 2017. Similarly, other electrical apparatus under Chapter 85, such as those under HSN 8511, 8543, and 8504, also generally attract an 18% GST rate.

For “Miniature Halogen Lamps with Fittings” under HSN 85392110, the GST rate is 18% (though other lamp types under HSN 8539 may have 12% as well).

It is noteworthy that “Non-Electrical Lamps and Lighting Fittings” under HSN 940550 have a GST rate of 18%. This distinction is critical for proper classification. No CESS charges are typically associated with these HSN codes.