GST rates and HSN code for Electrical parts.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
<strong>Electrical</strong> machinery and equipment and <strong>parts</strong> thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and <strong>parts</strong> and accessories of such articles | Waste And Scrap Of Primary Cells, Primary Batteries And Electric Accumulators; Spent Primary Cells, Spent Primary Batteries And Spent Electric Ccumulators; Electrical Parts Of Machinery Or Apparatus, Not Specified Or Included Elsewhere In This Chapter – O | 85489000 | 18% | – | 01/07/2017 | – |
Waste And Scrap Of Primary Cells, Primary Batteries And Electric Accumulators; Spent Primary Cells, Spent Primary Batteries And Spent Electric Ccumulators; Electrical Parts Of Machinery Or Apparatus, Not Specified Or Included Elsewhere In This Chapter – W | 85481010 | 18% | – | 01/07/2017 | – | |
Waste And Scrap Of Primary Cells, Primary Batteries And Electric Accumulators; Spent Primary Cells, Spent Primary Batteries And Spent Electric Ccumulators; Electrical Parts Of Machinery Or Apparatus, Not Specified Or Included Elsewhere In This Chapter – W | 85481090 | 18% | – | 01/07/2017 | – | |
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 | 8548 | 18% | – | 01/07/2017 | – | |
Electrical Parts Of Machinery Or Apparatus, Not Specified Or Included Elsewhere In This Chapter | 85480000 | 18% | – | – | – | |
Waste And Scrap Of Primary Cells, Primary Batteries And Electric Accumulators; Spent Primary Cells, Spent Primary Batteries And Spent Electric Ccumulators; Electrical Parts Of Machinery Or Apparatus, Not Specified Or Included Elsewhere In This Chapter – W | 85481020 | 18% | – | 01/07/2017 | – | |
Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena, Whether Or Not Recorded, Including Matrices And Masters Production Of Discs, But Excluding Products Of Chapter 37 – Other | 85238090 | 18% | – | 01/07/2017 | – | |
Turntables (Record-Decks), Record-Players, Cassette-Players And Other Sound Reproducing Apparatus, Not Incorporating A Sound Recording Device – Other Record-Players: Other | 85192900 | 18% | – | 15/11/2017 | – | |
Miscellaneous manufactured articles | Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks | 9613 | 18% | – | 15/11/2017 22/09/2017 | – |
Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Other Lighters:Other | 96138090 | 18% | – | 15/11/2017 22/09/2017 | – | |
Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Pocket Lighters, Gas Fuelled, Refillable | 96132000 | 18% | – | 15/11/2017 22/09/2017 | – | |
Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Parts | 96139000 | 18% | – | 15/11/2017 22/09/2017 | – | |
Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Pocket Lighters, Gas Fuelled, Non-Refillable | 96131000 | 18% | – | 15/11/2017 22/09/2017 | – | |
Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Other Lighters:Electronic | 96138010 | 18% | – | 15/11/2017 22/09/2017 | – | |
Nuclear reactors, boilers, machinery and mechanical appliances; <strong>parts</strong> thereof | Machinery Parts, Not Containing Electrical Connectors, Insulators, Coils, Contacts Or Other Electrical Features, Not Specified Or Included Elsewhere In This Chapter – Other | 84859000 | 18% | – | 01/07/2017 | – |
Machinery Parts, Not Containing Electrical Connectors,Insulators,Coils, Contacts Or Other Electrical Features Not Specified Or Included Elsewhere In This Chapter; – Ships Or Boats Propellers | 84871000 | 18% | – | 01/07/2017 | – | |
Machinery Parts, Not Containing Electrical Connectors, Insulators, Coils, Contacts Or Other Electrical Features, Not Specified Or Included Elsewhere In This Chapter Shipr Or Boatr Propellers And Blades Therefor | 8485 | 18% | – | 01/07/2017 | – | |
Machinery Parts, Not Containing Electrical Connectors, Insulators, Coils, Contacts Or Other Electrical Features, Not Specified Or Included Elsewhere In This Chapter Shipr Or Boatr Propellers And Blades Therefor | 84851000 | 18% | – | 01/07/2017 | – | |
Machines Parts, Not Containing Electrical Connectors, Insulators, Coils, Contacts Or Other Electrical Features, Not Specified Or Included Elsewhere In This Chapter | 8487 | 18% | – | 01/07/2017 | – | |
Machinery Parts, Not Containing Electrical Connectors,Insulators,Coils, Contacts Or Other Electrical Features Not Specified Or Included Elsewhere In This Chapter;- Other | 84879000 | 18% | – | 01/07/2017 | – |
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 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 data provided prominently features HSN 8548, which is a crucial category for various electrical parts:
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.
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:
Many other electrical components and parts have specific HSN codes under Chapter 85, such as:
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.
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:
Some items with electrical components fall under broader categories, such as:
Accurate HSN classification for electrical parts is not merely a formality; it is critical for:
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.
The main HSN Chapter for electrical parts is Chapter 85.
Electrical parts under HSN 8548 typically attract an 18% GST rate.
Switches, relays, and similar electrical circuit apparatus fall under HSN 8536.
Yes, parts of electrical lighters fall under HSN 96139000.
Parts of electronic integrated circuits are typically classified under HSN 85429000.
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