GST rates and HSN code for Electrical materials.
| 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 | Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss Other Equipment For The Heat T | 85144000 | 18% | – | 01/07/2017 | – |
| Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss – Other Furnaces And Ovens: Ot | 85143090 | 18% | – | 01/07/2017 | – | |
| Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss | 8514 | 18% | – | 01/07/2017 | – | |
| Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss Resistance Heated Furnaces And | 85141000 | 18% | – | 01/07/2017 | – | |
| Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss – Other Furnaces And Ovens: Fo | 85143010 | 18% | – | 01/07/2017 | – | |
| Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss Furnaces And Ovens Functioning | 85142000 | 18% | – | 01/07/2017 | – | |
| Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss Parts | 85149000 | 18% | – | 01/07/2017 | – | |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Particle Accelerators: Ion Implanters For Doping Semi-Conductor Materials | 85431100 | 18% | – | 01/07/2017 | – | |
| 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 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar <strong>materials</strong> | Articles Of Stone Or Of Other Mineral Substances (Including Carbon Fibres, Articles Of Carbon Fibres And Articles Of Peat), Not Elsewhere Specified Or Included Non-Electrical Articles Of Graphite Or Other Carbon: Non-Electrical Articles Of Graphite | 68151020 | 18% | – | 01/01/2019 1/01/2019 15/11/2017 | – |
| Articles Of Stone Or Of Other Mineral Substances (Including Carbon Fibres, Articles Of Carbon Fibres And Articles Of Peat), Not Elsewhere Specified Or Included Non-Electrical Articles Of Graphite Or Other Carbon: Graphite Filter Candle | 68151010 | 18% | – | 01/01/2019 1/01/2019 15/11/2017 | – | |
| Articles Of Stone Or Of Other Mineral Substances (Including Carbon Fibres, Articles Of Carbon Fibres And Articles Of Peat), Not Elsewhere Specified Or Included Non-Electrical Articles Of Graphite Or Other Carbon: Other | 68151090 | 18% | – | 01/01/2019 1/01/2019 15/11/2017 | – | |
| Articles Of Stone Or Of Other Mineral Substances (Including Carbon Fibres, Articles Of Carbon Fibres And Articles Of Peat), Not Elsewhere Specified Or Included Non-Electrical Articles Of Graphite Or Other Carbon: Articles Of Peat | 68152000 | 18% | – | 01/01/2019 1/01/2019 15/11/2017 | – | |
| Non-Electrical Articles Of Graphite Or Other Carbon | 681510 | 18% | – | 01/01/2019 1/01/2019 15/11/2017 | – | |
| Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery | Narrow Woven Fabrics Other Than Goods Of Heading 5807; Narrow Fabrics Consisting Of Warp Without Weft Assembled By Means Of An Adhesive (Bolducs)- Other Woven Fabrics: – Of Other Textile Materials: Other Narrow Fabrics Of Jute | 58063930 | 5% | – | 15/11/2017 | – |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories (Including Apparatus For The Projection Or Drawing Of Circuit Patterns On Sensitised Semiconductor Materials), Not Specified Or Included Elsewhere In This Chapter; Negatosco | 90104200 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Plastics and articles thereof | Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Retroreflective Sheeting Of Other Than Of Heading 3920 : Other | 39269059 | 18% | – | 15/11/2017 1/07/2017 | – |
| Man-made filaments; strip and the like of man-made textile <strong>materials</strong> | Woven Fabrics Of Artificial Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5405Other Woven Fabrics, Containing 85% Or More By Weight Of Artificial Filament Or Strip Or The Like : Unbleached Or Bleached : Bleached | 54082120 | 5% | – | 01/07/2017 | – |
| Woven Fabrics Of Artificial Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5405 Other Woven Fabrics : Unbleached Or Bleached : Unbleached | 54083110 | 5% | – | 01/07/2017 | – |
The world of electrical materials is vast and varied, encompassing everything from industrial furnaces to simple wires. For manufacturers, distributors, and consumers alike in India, understanding the correct Harmonized System of Nomenclature (HSN) code for these materials is fundamental for accurate Goods and Services Tax (GST) compliance. The HSN code, an internationally recognized system, ensures uniformity in the classification and taxation of goods.
Most electrical machinery, equipment, and their parts fall under HSN 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. Within this expansive chapter, specific HSN codes are assigned based on the function and nature of the electrical material.
For instance, industrial or laboratory electric furnaces and ovens, regardless of their heating mechanism (resistance, induction, or dielectric loss), are typically categorized under HSN 8514. This includes various types of furnaces and their parts, all generally attracting an 18% GST rate. Similarly, specialized electrical machines with individual functions not covered elsewhere in the chapter, such as particle accelerators or ion implanters for doping semiconductor materials, come under HSN 8543, also with an 18% GST rate.
Beyond heavy machinery, other electrical materials might be found in different chapters if their primary composition is not electrical. For example, “Non-Electrical Articles Of Graphite Or Other Carbon” (HSN 6815) are classified based on their material, even if used in electrical applications. Similarly, certain woven fabrics that might have electrical applications (like insulated wires) could fall under textile-related HSNs, but the specialized insulated wires and cables themselves are primarily under HSN 8544.
Navigating the HSN codes for electrical materials requires attention to detail regarding the item’s primary function, material, and specific description. Always consult the latest GST notifications to ensure you are applying the correct codes and rates.
HSN (Harmonized System of Nomenclature) is the international system for classifying electrical materials for GST purposes in India.
Industrial electric furnaces and ovens are typically classified under HSN 8514.
Yes, electrical ignition or starting equipment (e.g., for internal combustion engines) is covered under HSN 8511, generally attracting a 28% GST.
The GST rates for most of these electrical materials became effective from July 1, 2017.
Yes, electrical materials primarily made of other substances, like certain carbon articles (HSN 6815), can fall outside Chapter 85, based on their material.
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