Electrical work HSN Code : Applicability, HSN Code and GST Rate on Electrical work

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	Prepared Unrecorded Media For Sound Recording Or Similar Recording Of Other Phenomena, Other Than Products Of Chapter 37 – Other: Video Cassette Suitable To Work With Digital Type Vcr	85239030	18%	–	01/07/2017	–
1/2 Inch Video Cassette Suitable To Work With Digital Vcr	85234970	18%	–	01/07/2017	–
1/2 Inch Video Cassette Suitable To Work With Digital Vcr	85234150	18%	–	01/07/2017	–
Prepared Unrecorded Media For Sound Recording Or Similar Recording Of Other Phenomena, Other Than Products Of Chapter 37 – Magnetic Tapes: – Of A Width Exceeding 6.5 Mm: – For Recording Phenomena Other Than Sound :# Video Cassette Suitable To Work With Be	85231322	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	–
Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors – Other Inductors: Other	85045090	18%	–	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: Other	85438949	18%	–	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 Teleprinter	85172100	18%	–	01/04/2020 15/11/2017 1/07/2017	–
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, O	85471030	18%	–	15/11/2017	–
Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus: – Other: Colour Correctors	85438960	18%	–	01/07/2017	–
Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Signal Generators: Impulse Generators	85432020	18%	–	01/07/2017	–
Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles -Sound Signalling Equipment: Other	85123090	18%	–	15/11/2017	–
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 – Other Apparatus, For Carrier-Curre	85175020	18%	–	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: – Video Special Effect Equipments: Video Matting Machines	85438946	18%	–	01/07/2017	–
Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors – Other Transformers: Having A Power Handling Capacity Exceeding 1 Kva But Not Exceeding 16 Kva	85043200	18%	–	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 — Edit Control Unit —- Other	85437049	18%	–	01/07/2017	–
Electrical Apparatus For Switching Or Protecting Electrical Circuits, Or For Making Connections To Or In Electrical Circuits (For Example, Switches, Relays, Fuses, Surge Suppressors, Plugs, Sockets, Lamp-Holders, Junction Boxes), For A Voltage Not Exceedi	85369090	18%	–	15/11/2017	–
Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors	8533	18%	–	01/07/2017	–
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes	Electrical Energy	2716	Nil	–	01/07/2017	–

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

Prepared Unrecorded Media For Sound Recording Or Similar Recording Of Other Phenomena, Other Than Products Of Chapter 37 – Other: Video Cassette Suitable To Work With Digital Type Vcr

85239030

18%

–

01/07/2017

–

1/2 Inch Video Cassette Suitable To Work With Digital Vcr

85234970

18%

–

01/07/2017

–

1/2 Inch Video Cassette Suitable To Work With Digital Vcr

85234150

18%

–

01/07/2017

–

Prepared Unrecorded Media For Sound Recording Or Similar Recording Of Other Phenomena, Other Than Products Of Chapter 37 – Magnetic Tapes: – Of A Width Exceeding 6.5 Mm: – For Recording Phenomena Other Than Sound :# Video Cassette Suitable To Work With Be

85231322

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

–

Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors – Other Inductors: Other

85045090

18%

–

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: Other

85438949

18%

–

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 Teleprinter

85172100

18%

–

01/04/2020 15/11/2017 1/07/2017

–

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, O

85471030

18%

–

15/11/2017

–

Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus: – Other: Colour Correctors

85438960

18%

–

01/07/2017

–

Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Signal Generators: Impulse Generators

85432020

18%

–

01/07/2017

–

Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles -Sound Signalling Equipment: Other

85123090

18%

–

15/11/2017

–

85175020

18%

–

01/04/2020 15/11/2017 1/07/2017

–

85438946

18%

–

01/07/2017

–

Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors – Other Transformers: Having A Power Handling Capacity Exceeding 1 Kva But Not Exceeding 16 Kva

85043200

18%

–

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 — Edit Control Unit —- Other

85437049

18%

–

01/07/2017

–

Electrical Apparatus For Switching Or Protecting Electrical Circuits, Or For Making Connections To Or In Electrical Circuits (For Example, Switches, Relays, Fuses, Surge Suppressors, Plugs, Sockets, Lamp-Holders, Junction Boxes), For A Voltage Not Exceedi

85369090

18%

–

15/11/2017

–

Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors

8533

18%

–

01/07/2017

–

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Electrical Energy

2716

Nil

–

01/07/2017

–

In the world of construction and infrastructure, electrical work forms the backbone of any functional space. From residential wiring to complex industrial installations, these services are indispensable. For contractors, businesses, and individuals involved in providing or receiving electrical work services in India, understanding the correct HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) compliance.

The HSN Code for Electrical Work

Unlike tangible goods that fall under HSN codes related to products, electrical work is a service. Therefore, it is categorized under Services Accounting Codes (SAC), which also align with the HSN system.

For general electrical installation services, including wiring, fitting, and related works in buildings and other construction projects, the relevant SAC (often referred to as HSN) code is 995461. This specific code encompasses a wide array of electrical installation services, such as:

Electrical wiring and fitting services.
Installation of fire alarm systems.
Installation of burglar alarm systems.
Electrical services for emergency power supply systems.
Installation of meters.
Installation of residential antennas, including satellite antennas.
Installation of cable television lines within a building.
Installation of lightning conductors.
Electrical installation services for telecommunications equipment.
Electrical installation services for illumination and signaling systems for roads, railways, airports, harbors, and similar premises.
Installation services of heavy electrical equipment.
Installation of telecommunications wiring, including fiber optic cables.

This broad classification ensures that most common electrical installation and fitting works are covered under this specific HSN/SAC code.

Determine the GST Rate on Electrical Work Services

Based on current GST regulations, electrical installation services falling under HSN/SAC code 995461 are generally subject to an 18% GST rate.

It’s important to note that the GST rate for “works contract” services, which often involve both goods (materials like wires, switches) and services (labor for installation), can sometimes vary based on the nature of the project and the recipient (e.g., government projects, affordable housing). However, for a standard electrical installation service where materials are typically supplied by the contractor, the 18% rate is prevalent.

Distinguish Electrical Work from Electrical Goods

It is crucial not to confuse the HSN codes for electrical work (services) with those for individual electrical goods (products). The data provided lists several HSN codes under “Electrical machinery and equipment and parts thereof” (Chapter 85) for specific products. For example:

8504: Electrical transformers, static converters, and inductors (18% GST).
8511: Electrical ignition or starting equipment (18% GST).
8523: Prepared unrecorded media for sound or similar recording (18% GST).
8536: Electrical apparatus for switching or protecting electrical circuits (18% GST).
8543: Electrical machines and apparatus having individual functions (18% GST).
8547: Insulating fittings for electrical machines (18% GST).

While these products are used in electrical work, the service of installing them is distinct for HSN/SAC purposes. Even “Electrical Energy” itself (HSN 2716) is typically Nil-rated for GST, but this refers to the supply of electricity, not the installation of the electrical system that uses it.

Accurate classification is paramount for correct invoicing and GST compliance.

FAQs

What is the HSN code for general electrical installation services?

The HSN code (SAC) for general electrical installation services is 995461.

What is the GST rate for electrical work services?

The GST rate for electrical work services under HSN/SAC 995461 is generally 18%.

Does the HSN code for electrical work include wiring services?

Yes, HSN/SAC 995461 specifically includes electrical wiring and fitting services.

What is the difference between an HSN code for electrical work and an HSN code for electrical goods?

HSN codes for electrical work (SAC codes) classify services, while HSN codes for electrical goods classify physical products (e.g., wires, switches).

What if the electrical work is part of a larger construction contract (works contract)?

If the electrical work is part of a composite supply “works contract,” the GST rate and classification might follow the rules for works contracts, which are generally 18% for most construction services, though specific exemptions or lower rates may apply for certain government or affordable housing projects.