Rechargeable torch HSN Code

Understanding Rechargeable Torch HSN Codes and GST

When dealing with products like rechargeable torches, understanding their classification under the Harmonized System of Nomenclature (HSN) and the applicable Goods and Services Tax (GST) rate is crucial for businesses and consumers alike. While a specific HSN code for a “rechargeable torch” as a whole unit might not always be immediately apparent in detailed lists, the components often provide the necessary classification. This blog post sheds light on how rechargeable torches are typically categorized for tax purposes in India.

The HSN for Rechargeable Torches

The HSN system classifies goods based on their nature and composition. For a rechargeable torch, the primary electrical component, specifically the bulb, often dictates the HSN classification.

• Electric Filament or Discharge Lamps, Including Sealed Beam Lamp Units and Ultra-Violet or Infra-Red Lamps; Arc-Lamps – Other Filament Lamps, Excluding Ultra-Violet or Infra-Red Lamps: – Other: Bulb, for Torches (HSN 85392920): This detailed HSN code directly addresses the bulb component within a torch. Since the bulb is an integral part of the torch’s function, its classification often guides the overall product’s categorization, especially when dealing with electrical equipment. This falls under Chapter 85, which 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.”

It’s important to remember that while the “bulb for torches” has a clear HSN, the entire rechargeable torch assembly would generally be classified under a broader HSN code within Chapter 85 that encompasses complete electrical appliances or their parts, especially if no more specific HSN for “rechargeable torch” exists as a standalone item. Businesses often classify the complete product based on its primary function and the most appropriate HSN code available.

Navigating GST Rates for Rechargeable Torches

In India, the GST rate for electrical machinery and equipment, including components like bulbs for torches, is generally consistent.

• 18% GST Rate: The “Bulb, for Torches” (HSN 85392920) attracts an 18% GST rate. This rate was effective from July 1, 2017, with a specific mention of November 15, 2017, which might indicate a rate revision or clarification for this particular sub-heading around that time. Given that the bulb is a core part of the torch, the assembled rechargeable torch would also typically fall under this 18% GST slab for electrical goods.

Always verify the latest GST notifications from the Central Board of Indirect Taxes and Customs (CBIC) or consult with a tax professional to ensure the most accurate and up-to-date information for your specific product.