Power Pack HSN Code
GST rates and HSN code for Power Pack.
| 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 | – |
Powering Through the HSN Code Labyrinth for Power Packs
The term “power pack” is broad, encompassing a variety of devices that provide power to other systems. This means there isn’t a single HSN (Harmonized System of Nomenclature) code that applies to all power packs. Instead, the specific HSN code and corresponding GST (Goods and Services Tax) rate depend heavily on the function and composition of the power pack.
Understanding these distinctions is crucial for accurate classification and GST compliance in India. Let’s delve into the different types of “power packs” and their likely HSN classifications.
Hydraulic Power Packs: Driving Mechanical Force
Hydraulic power packs are self-contained units that generate hydraulic power to drive various machinery. They typically consist of a motor, hydraulic pump, reservoir, and control valves. These are fundamentally machinery that generates power through fluid.
Such power packs generally fall under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
Common HSN codes for hydraulic power packs include:
- 8412: This heading covers “Other engines and motors” (excluding steam engines, internal combustion piston engines, hydraulic turbines, water wheels, gas turbines and electric motors); parts thereof.
- 84122990: This code is frequently used for “Other hydraulic power engines and motors,” which often includes hydraulic power packs.
- 84122100: For “Linear acting (cylinders)” hydraulic power engines and motors, some hydraulic power packs designed for linear actuation might fall here.
- 8413: This heading covers “Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.”
- 84135021: This specifically mentions “Compact hydraulic power packs” as a sub-category, making it a very relevant HSN for these units.
- 84136010 and 84136090: For “hydraulic fluid power pumps” which are core components and sometimes indicative of the whole power pack’s classification.
- 8479: This heading encompasses “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter; parts thereof.”
- 84798999: For other machines and mechanical appliances having individual functions, a specialized hydraulic power pack might be classified here if it has a unique function not covered elsewhere.
The GST rate for hydraulic power packs, falling under Chapter 84, is generally 18%. This rate has been effective since July 1, 2017.
Battery Power Packs: Portable Energy Storage
When “power pack” refers to a unit providing electrical energy, particularly portable or rechargeable units, it typically refers to a battery pack or power bank. These are essentially collections of batteries.
These products are classified under Chapter 85: 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 most relevant HSN codes are:
- 8507: This heading covers “Electric accumulators, including separators therefor, whether or not rectangular (including square); parts thereof.”
- 85076000: Specifically for “Lithium-ion” accumulators, which include many modern battery power packs and power banks.
- 85078000: For “Other accumulators,” encompassing various other types of rechargeable battery packs.
- 85079090: For “Parts” of electric accumulators, which could include components of battery packs.
- 8504: While this heading primarily covers “Electrical transformers, static converters (for example, rectifiers) and inductors,” it can also include power supply units.
- 85044090: This code is commonly used for “Other static converters,” which can encompass power supplies or certain types of “power packs” that convert electrical current (e.g., AC to DC).
The GST rate for battery power packs largely depends on the type of battery:
- Lithium-ion battery packs (HSN 85076000): 18% GST, with a special reduced rate of 5% if used specifically in electric vehicles (effective August 1, 2019).
- Other rechargeable battery packs (HSN 85078000): 18% GST.
- Primary (non-rechargeable) battery packs (HSN 8506): 18% GST.
- Power supply units (HSN 85044090): 18% GST.
Power Generation and Distribution Systems: Large-Scale Energy
In some contexts, a “power pack” might refer to a complete power generation unit or part of a power distribution system, such as those found in power projects.
- For power projects as a whole: HSN 98010013 applies to “All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment… for power project,” with an 18% GST rate.
- For construction services related to power: SAC 995423 covers “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.” The GST rate for these services is also generally 18%.
Given the varied nature of items referred to as “power packs,” precise classification requires careful consideration of its primary function, components, and intended use.
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