Smps HSN Code

Understanding the SMPS HSN Code

Ever wondered about the HSN code for an SMPS? If you’re involved in manufacturing, supplying, or purchasing Switch Mode Power Supplies (SMPS), understanding the Harmonized System of Nomenclature (HSN) code is crucial for GST compliance. Let’s break down the specifics for SMPS HSN codes and related GST rates based on the available data.

Based on the provided information, we can identify a couple of potential HSN codes applicable to SMPS, depending on their specific function and classification:

• 85044090: This HSN code falls under the chapter “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” and specifically describes “Static Converters: Other”. Given that an SMPS is a type of static converter, this code is highly relevant. The GST rate applicable to this HSN code is 18%, with no CESS. This rate has been effective from 01/08/2019, 15/11/2017, and initially from 01/07/2017.
• 847160: This HSN code is categorized under “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof” and refers to “Input Or Output Units, Whether Or Not Containing Storage Units In The Same Housing”. If an SMPS is integrated as an input or output unit in certain machinery, it might fall under this category. The GST rate for this HSN code is also 18%, with no CESS, effective from 01/07/2017.

It’s important to note that the precise HSN code applicable to a specific SMPS might depend on its exact technical specifications and how it’s classified under the GST framework. Consulting with a tax professional is always recommended for accurate classification.