Electrical parts HSN Code

Understanding the Electrical Parts HSN Code

The world runs on electricity, and countless electrical parts make this possible. From tiny components in a smartphone to massive machinery in a factory, “electrical parts” encompass a vast array of items. For businesses dealing with these components in India, correctly identifying the “Electrical parts HSN Code” is paramount for smooth GST (Goods and Services Tax) compliance. The HSN (Harmonized System of Nomenclature) classification for electrical parts is primarily governed by Chapter 85, though other chapters may apply depending on the specific item and its function.

Chapter 85: The Heart of Electrical Parts Classification

Chapter 85 is the most significant chapter for electrical machinery and equipment and their parts. This chapter broadly 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.”

The “Not Specified Elsewhere” Category: HSN 8548

The data provided prominently features HSN 8548, which is a crucial category for various electrical parts:

• HSN 8548: “Waste And Scrap Of Primary Cells, Primary Batteries And Electric Accumulators; Spent Primary Cells, Spent Primary Batteries And Spent Electric Accumulators; Electrical Parts Of Machinery Or Apparatus, Not Specified Or Included Elsewhere In This Chapter.”

This is a residual category, meaning it covers electrical parts that do not have a more specific HSN code within Chapter 85 or other chapters. Sub-headings like 85481010, 85481020, 85481090, and 85489000 are listed, all attracting an 18% GST rate effective from July 1, 2017. This emphasizes that if an electrical part isn’t explicitly mentioned elsewhere, it likely falls here.

Other Notable Electrical Parts in Chapter 85

While 8548 acts as a general category, many specific electrical parts have their own dedicated HSN codes within Chapter 85. Some examples from the data and general knowledge include:

• HSN 85238090: “Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena… – Other.” While not a physical “part” in the traditional sense, this HSN code for recording media is also listed under “Electrical machinery and equipment and parts thereof,” attracting 18% GST.
• HSN 85192900: “Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device – Other Record-Players: Other.” This covers parts of sound reproducing apparatus and has an 18% GST rate.

Many other electrical components and parts have specific HSN codes under Chapter 85, such as:

• HSN 8503: Parts suitable for use solely or principally with electric motors and generators. (18% GST)
• HSN 8504: Parts of electrical transformers, static converters, and inductors. (18% GST)
• HSN 8536: Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (e.g., switches, relays, fuses, plugs, sockets, lamp-holders, connectors, junction boxes). (18% GST)
• HSN 8538: Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537 (which cover electrical switching, protecting, or distribution apparatus). This is a common HSN for many general electrical spare parts. (18% GST)
• HSN 85429000: Parts of electronic integrated circuits and micro-assemblies. (18% GST)

Beyond Chapter 85: Other Relevant Classifications

While Chapter 85 is central, it’s important to recognize that some “electrical parts” might fall under other HSN chapters based on their specific function or material composition.

Parts for Mechanical Machinery (Chapter 84)

The data highlights HSN codes under Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” This chapter specifically excludes electrical features in certain parts:

• HSN 8485: “Machinery Parts, Not Containing Electrical Connectors, Insulators, Coils, Contacts Or Other Electrical Features, Not Specified Or Included Elsewhere In This Chapter.”
  • Sub-headings like 84851000, 84859000, and 84871000 fall into this category. These parts are mechanical in nature, even if used in an electrically operated machine, and specifically lack electrical features. They attract an 18% GST rate.

Miscellaneous Manufactured Articles (Chapter 96)

Some items with electrical components fall under broader categories, such as:

• HSN 9613: “Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks.” This includes “Parts” (HSN 96139000) of these lighters, with an 18% GST rate.

Why Precise HSN Classification of Electrical Parts is Essential

Accurate HSN classification for electrical parts is not merely a formality; it is critical for:

• Correct GST Application: Ensures businesses charge and pay the appropriate Goods and Services Tax, avoiding potential legal and financial repercussions.
• Streamlined Trade: Facilitates smooth import and export operations by ensuring compliance with international and national customs regulations.
• Inventory Management: Aids in precise tracking and management of diverse electrical components.

Given the vast range and specialized nature of electrical parts, always consult the most current GST notifications from the Central Board of Indirect Taxes and Customs (CBIC) and seek professional tax advice for accurate HSN code determination.