Socket HSN Code

Understand Socket HSN Code and Understanding its GST Rate

For businesses dealing with electrical components and hand tools, understanding the correct Harmonized System of Nomenclature (HSN) code for sockets is crucial for GST compliance. Sockets, used in various electrical and mechanical applications, fall under different HSN classifications depending on their type and function. Let’s break down the HSN codes and the applicable GST rate for sockets based on the provided data.

Identifying HSN Codes for Electrical Sockets

The data reveals that electrical sockets primarily fall 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.” Within this chapter, several HSN codes relate to sockets:

• 8536: This heading covers “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, junction boxes), for a voltage not exceeding 1,000 V.” Various sub-codes under 8536, such as 85369090, 85361040, 85362020, 85366110, 85365020, 85365010, 85369020, 85369010, 85367000, 85369030, 85361090, and 85362090, likely classify different types of electrical sockets based on their specific function, voltage rating, or design.
• 8547: This heading pertains to “Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly.” Sub-codes like 85471030, 85471090, 85472000, 85471020, 85471010, 85479010, and 85471040 likely classify insulating sockets used in electrical applications.

Identifying HSN Code for Spanner Sockets

Interestingly, the data also includes “Interchangeable spanner sockets, with or without handles” under Chapter 82, which covers “Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.” The specific HSN code for adjustable wrenches, including interchangeable spanner sockets, is 82041220.

Understanding Applicable GST Rate on Sockets

Based on the provided information, the Goods and Services Tax (GST) rate applicable to both electrical sockets (under Chapter 85) and spanner sockets (under Chapter 82) is 18%. There is currently no CESS levied on these goods. For the electrical sockets under Chapter 85, this rate became effective on November 15, 2017. The rate for spanner sockets under Chapter 82 has been 18% since July 1, 2017.