GST rates and HSN code for Flex Cable.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85445930 | 18% | – | 15/11/2017 1/07/2017 | – |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85445130 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85444293 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85441930 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85441990 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85445950 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85442010 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85444130 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85445140 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85445990 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85447010 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85441190 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85444919 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85444120 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Portal Or Pedestal Jib Cranes | 84263000 | 18% | – | 01/07/2017 | – |
| Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Other Machinery : Other: Ropeway And Telphers | 84269910 | 18% | – | 01/07/2017 | – | |
| Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Overhead Travelling Cranes, Transporter Cranes, Gantry Cranes, Bridge Cranes, Mobile Lifting Frames And Straddle Carriers: Mobil | 84261200 | 18% | – | 01/07/2017 | – | |
| Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and <strong>cable</strong>s and articles thereof | Twine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Of Jute Or Other Textile Bast Fibres Of Heading 5303 : Cordage, Cable, Rope And Twine Of Jute | 56071010 | 12% | – | 15/11/2017 1/07/2017 | – |
| Twine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Other : Cordage, Cable, Ropes And Twine, Of Cotton | 56079020 | 12% | – | 15/11/2017 1/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood – Pallets, Box Pallets And Other Load Boards; Pallet Collars | 44152000 | 12% | – | 01/07/2017 | – |
Flex cables, or flexible cables, are ubiquitous in modern electronics and electrical systems. From connecting components within a smartphone to industrial machinery, their adaptability and resilience are key. For businesses dealing with these essential components in India, comprehending their HSN (Harmonized System of Nomenclature) codes and associated GST rates is fundamental for efficient trade and compliance.
The vast majority of flex cables fall under HSN Chapter 85, which 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.” This chapter is a broad category, and within it, flex cables are primarily classified under the heading 8544.
Specifically, HSN 8544 pertains to “Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.”
The data provided indicates that various types of insulated electric conductors, including those that would be considered “flex cables” due to their flexible nature and application, generally attract an 18% GST rate. This rate has been consistently applied since July 1, 2017, and in some cases, November 15, 2017, for specific sub-classifications. This 18% rate applies whether the cables are fitted with connectors or not, and encompasses a range of voltage applications (e.g., for voltages not exceeding 1000V or exceeding 1000V).
It’s crucial for businesses to use the most specific HSN sub-code available for their particular flex cable product to ensure accurate GST application and avoid any discrepancies during audits. For example, specific sub-headings like 85445930, 85445130, 85444293, and many others, all point to this general classification for insulated electrical conductors and carry the 18% GST.
Flex cables are primarily covered under HSN Chapter 85, which deals with electrical machinery and equipment.
The general HSN heading for insulated electric conductors is 8544.
The typical GST rate for flex cables is 18%.
The 18% GST rate for most insulated electric conductors became effective on July 1, 2017, and in some specific cases, November 15, 2017.
Examples include 85445930, 85445130, 85444293, and 85441930, among others, all attracting an 18% GST.
Using the correct HSN code ensures accurate GST application, facilitates smooth input tax credit claims, and maintains compliance with tax regulations.
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Pocketful Fintech Capital Private Limited (CIN U65999DL2021PTC390548) | The SEBI Registration No. allotted to us is INZ000313732. NSE Member Code: 90326 | BSE Member Code: 6808 | MCX Member Code: 57120 DP | CDSL: 12099800
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