Electrical fittings HSN Code

GST rates and HSN code for Electrical fittings.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate 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 articlesInsulating 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, O8547103018%15/11/2017
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, O8547109018%15/11/2017
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, O8547200018%15/11/2017
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, O8547102018%15/11/2017
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, O8547101018%15/11/2017
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, O8547901018%15/11/2017
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, O8547104018%15/11/2017
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, O854718%15/11/2017
Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: – Tungsten Halogen: – Other: Miniature Halogen Lamps With Fittings8539211018%15/11/2017 1/07/2017
Insulating Fittings Of Ceramics85471018%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 (Fo851128%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 Accelerators8543191018%01/07/2017
Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors – Other Inductors: Other8504509018%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: Other8543894918%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 Teleprinter8517210018%01/04/2020 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: Colour Correctors8543896018%01/07/2017
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting <strong>fittings</strong>, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildingNon-Electrical Lamps And Lighting Fittings94055018%15/11/2017 – 1/07/2017
Non-Electrical Luminaires And Lighting Fittings9405500018%
Miscellaneous articles of base metalFittings For Loose-Leaf Binders Or Files, Letter Clips, Letter Corners, Paper Clips, Indexing Tags And Similar Office Articles, Of Base Metal; Staples In Strips (For Example, For Offices, Upholstery, Packaging), Of Base Metal – Other, Including Parts:Pins8305901018%15/11/2017 13/10/2017
Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount8302109018%15/11/2017

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.

FAQs

What is the primary HSN Chapter for electrical fittings?

The primary HSN Chapter is 85, “Electrical machinery and equipment and parts thereof.”

What HSN code covers insulating fittings made of plastic?

Insulating fittings made of plastics fall under HSN 85472000.

How are non-electrical lighting fittings classified?

Non-electrical lighting fittings are classified under HSN 940550, within Chapter 94.

What is the GST rate for non-electrical lighting fittings?

The GST rate for non-electrical lighting fittings under HSN 940550 is 18%.

Are electrical conduit tubing and joins considered electrical fittings?

Yes, electrical conduit tubing and joins are considered insulating fittings and are typically classified under HSN 85479020.

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