Power Contactor HSN Code
GST rates and HSN code for Power Contactor.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Other Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion, Other Than Those Capable Of Being Charged By Plugging To External Source Of Electric Power | 870350 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – |
| Other Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion, Capable Of Being Charged By Plugging To External Source Of Electric Power | 870370 | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Power Driven Pumps Primarily Designed For Handling Water, Namely, Centrifugal Pumps (Horizontal And Vertical), Deep Tube-Well Turbine Pumps, Submersible Pumps, Axial Flow And Mixed Flow Vertical Pumps | 8413 | omitted | – | 01/07/2017 | – |
| Of A Power Exceeding 5,000 Kw | 841182 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Fixed Speed Diesel Engines Of Power Not Exceeding 15Hp | 8408 | 12% | – | 01/07/2017 | – | |
| Other Engines And Motors Parts: Of Other Steam Engines And Other Vapour Power Units Not Incorporating Boilers | 84129020 | 18% | – | 01/07/2017 | – | |
| Hydraulic Turbines, Water Wheels, And Regulators Therefor – Of A Power Exceeding 10,000 Kw: Of Power Exceeding 80,000 Kw | 84101390 | 18% | – | 01/07/2017 | – | |
| 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 | 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 Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors – Other Fixed Resistors: – For A Power Handling Capacity Not Exceeding 20 W: – Of Insulated Wire : Other | 85332129 | 18% | – | 01/07/2017 | – | |
| Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors – Other Fixed Resistors: – For A Power Handling Capacity Not Exceeding 20 W: – Of Bare Wire : Of Nichrome | 85332111 | 18% | – | 01/07/2017 | – | |
| Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock – Radio Receivers Not Capable Of Operating Without An External Source Of Power, Of A Kind Used In Motor Vehi | 85272100 | 18% | – | 15/11/2017 | – | |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82074090 | 18% | – | 01/07/2017 | – |
| Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82071900 | 18% | – | 01/07/2017 | – | |
| Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82074010 | 18% | – | 01/07/2017 | – | |
| Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82075000 | 18% | – | 01/07/2017 | – | |
| Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82071300 | 18% | – | 01/07/2017 | – | |
| Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82079010 | 18% | – | 01/07/2017 | – | |
| Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82077090 | 18% | – | 01/07/2017 | – | |
| Project imports; laboratory chemicals; passengers’ baggage, personal importations by air or post; ship stores | For Power Project | 98010013 | 18% | – | 01/07/2017 | – |
| Services | General Construction Services Of Long-Distance Underground/Overland/Submarine Pipelines, Communication And Electric Power Lines (Cables); Pumping Stations And Related Works; Transformer Stations And Related Works. | 995423 | 1.5/5/7.5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apartments in the project; Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below or not, value of the apartments shall be the value of similar apartments booked nearest to the date of signing of the contract for supply of the service specified in the entry in column (3) relating to this item; Provided also that in case it finally turns out that the carpet area of the affordable residential apartments booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein; Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments,- (i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner- promoter, and (ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter. Explanation. – (i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale, (ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently. Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only; Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person; Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both; Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement; (Please refer to the illustrations in annexure III) Explanation. – 1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year. 2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received. 3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)]. Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019; Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised; Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.; | 01/04/2019 25/01/2018 13/10/2017 21/09/2017 22/08/2017 | – |
Understanding the Power Contactor HSN Code
A power contactor is a crucial component in electrical systems, acting as an electrically controlled switch that opens and closes a power circuit. Given its role in controlling electrical flow, power contactors fall under specific classifications within the Harmonized System of Nomenclature (HSN) code, primarily under Chapter 85: Electrical machinery and equipment and parts thereof.
Understanding the correct HSN code is vital for businesses in India to ensure proper GST (Goods and Services Tax) compliance. Let’s break down the relevant HSN codes and their associated GST rates for power contactors.
Power Contactors: Under the Electrical Apparatus Umbrella
Power contactors are classified based on their function as electrical apparatus for switching or protecting electrical circuits. This places them firmly within HSN Chapter 85, which covers a broad range of electrical machinery and equipment.
The most common and appropriate HSN codes for power contactors are:
- 8536: This is the primary heading for “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 and other connectors, junction boxes), for a voltage not exceeding 1,000 volts.”
- 85365010: This specific HSN code is frequently used for “Control and switch gear,” and explicitly lists “Contactor” and “Power Contactor” as products. This is a highly relevant code for direct classification.
- 85364900: While broader, this code for “Other relays” can also encompass certain types of power contactors, especially if they function primarily as relays within a control circuit.
- 85365090: This is a residual category for “Other switches,” which might apply if the contactor doesn’t fit a more specific sub-heading but still functions as a switch.
The GST rate for power contactors falling under HSN 8536 is consistently 18%. This rate has been effective since July 1, 2017.
Power Contactors as Part of Broader Assemblies
In some cases, a power contactor might be part of a larger assembly or system. While the contactor itself retains its HSN classification, the overall assembly might have a different code.
- 8537: This heading covers “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus (excluding switching apparatus for line telephony or line telegraphy).”
- If a power contactor is integrated into a control panel or switchgear assembly, the entire assembly might be classified under codes like 85371000 (for voltages not exceeding 1,000 V) or 85372000 (for voltages exceeding 1,000 V). The GST rate for these assemblies is also typically 18%.
Therefore, when dealing with power contactors, it’s crucial to identify whether you are classifying the individual component or a larger system in which it is integrated. For the component itself, HSN 85365010 stands out as the most precise classification.
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