Solar Power Generating Systems HSN Code : Applicability, HSN Code and GST Rate on Solar Power Generating Systems

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
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	Electric Motors And Generators (Excluding Generating Sets) – Other Ac Motors, Single-Phase:Fractional Horse Power Motor	85014010	18%	–	1/7/2017	–
Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): Of An Output Exceeding 75 Kva But Not Exceeding 375 Kva	85021200	18%	–	01/07/2017	–
Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Facsimile Machines And Teleprinter	85172100	18%	–	01/04/2020 15/11/2017 1/07/2017	–
Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Other Apparatus, For Carrier-Curre	85175020	18%	–	01/04/2020 15/11/2017 1/07/2017	–
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	–
Electric Motors And Generators (Excluding Generating Sets) – Ac Generators (Alternators): – Of An Output Exceeding 750 Kva: Of An Output Exceeding 37,500 Kva But Not Exceeding 75,000 Kva	85016450	18%	–	01/07/2017	–
Pharmaceutical products	Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30041090	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30041040	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30045035	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30049041	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30045010	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30042034	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30049056	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30041020	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30042061	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30049089	12%	–	01/07/2017	–
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Steam Or Other Vapour Generating Boilers (Other Than Central Heating Hot Water Boilers Capable Also Of Producing Low Pressure Steam); Superheated Water Boilers – Steam Or Other Vapour Generating Boilers: Other Vapour Generating Boilers, Including Hybrid B	84021910	18%	–	01/07/2017	–
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	–
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	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

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

Electric Motors And Generators (Excluding Generating Sets) – Other Ac Motors, Single-Phase:Fractional Horse Power Motor

85014010

18%

–

1/7/2017

–

Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): Of An Output Exceeding 75 Kva But Not Exceeding 375 Kva

85021200

18%

–

01/07/2017

–

Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Facsimile Machines And Teleprinter

85172100

18%

–

01/04/2020 15/11/2017 1/07/2017

–

85175020

18%

–

01/04/2020 15/11/2017 1/07/2017

–

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

–

Electric Motors And Generators (Excluding Generating Sets) – Ac Generators (Alternators): – Of An Output Exceeding 750 Kva: Of An Output Exceeding 37,500 Kva But Not Exceeding 75,000 Kva

85016450

18%

–

01/07/2017

–

Pharmaceutical products

Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings

30041090

12%

–

01/07/2017

–

30041040

12%

–

01/07/2017

–

30045035

12%

–

01/07/2017

–

30049041

12%

–

01/07/2017

–

30045010

12%

–

01/07/2017

–

30042034

12%

–

01/07/2017

–

30049056

12%

–

01/07/2017

–

30041020

12%

–

01/07/2017

–

30042061

12%

–

01/07/2017

–

30049089

12%

–

01/07/2017

–

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Steam Or Other Vapour Generating Boilers (Other Than Central Heating Hot Water Boilers Capable Also Of Producing Low Pressure Steam); Superheated Water Boilers – Steam Or Other Vapour Generating Boilers: Other Vapour Generating Boilers, Including Hybrid B

84021910

18%

–

01/07/2017

–

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

–

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

–

Understand the HSN Code and GST Rate for Solar Power Generating Systems

Determining the precise Harmonized System of Nomenclature (HSN) code and Goods and Services Tax (GST) rate for “Solar Power Generating Systems” from the provided data requires careful consideration. The data includes various electrical machinery and equipment, but doesn’t explicitly list “solar power generating systems” as a complete unit. Instead, we need to analyze the components that typically constitute such systems.

Identify Potential HSN Codes for Components of Solar Power Systems

Based on the typical components of a solar power generating system, we can look at relevant HSN codes within the “Electrical machinery and equipment” chapter (Chapter 85):

Solar Panels/Modules: These are the primary electricity generators in a solar system. While not explicitly listed, they might fall under broader categories of electrical generators or specific headings for photovoltaic devices if available in the complete tariff. The provided data doesn’t have a direct entry for solar panels.
Inverters: These convert the DC electricity generated by solar panels into AC electricity for use. HSN 8504 covers “Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors.” Sub-heading 85043200 for “Other Transformers: Having A Power Handling Capacity Exceeding 1 Kva But Not Exceeding 16 Kva” has an 18% GST rate. Inverters, being static converters, could potentially fall here or under other relevant sub-headings within 8504 if their specifications match.
Mounting Structures and Cables: These are structural and electrical components. Aluminium mounting structures might fall under Chapter 76 (“Aluminium and articles thereof,” with a general GST rate of 18% as seen in previous data). Cables would likely be classified under specific headings for insulated wires and cables within Chapter 85, which are not detailed in this extract.
Batteries (if included for storage): Batteries are typically classified under a separate heading (e.g., HSN 8507), which is not present in this data.

Determine the Applicable GST Rate Based on Available Data

From the limited data provided, components like certain transformers/inverters (85043200) are listed with an 18% GST rate. Other potential components like aluminium structures (inferred from previous data) also have an 18% GST rate.

It’s crucial to understand that a complete solar power generating system is often treated as a single supply for GST purposes, and the applicable rate might be for the entire system or the weighted average of its components. However, this data doesn’t provide a specific HSN code or rate for the complete system.

Note Other Electrical Equipment Listed

The data includes other electrical equipment with an 18% GST rate:

Fractional Horse Power AC Motors (85014010)
Generating Sets with Diesel Engines (85021200)
Facsimile Machines and Teleprinters (85172100)
Other Apparatus for Carrier-Current Line Systems (85175020)
AC Generators (Alternators) of high output (85016450)
Steam or Other Vapour Generating Boilers (84021910)
Certain Power Driven Pumps (8413 – rate omitted)
High Power Turbines (841182)
Artificial Corundum, Aluminium Oxide, Aluminium Fluorides (various 28xx codes)

These are related to electrical power generation and transmission but are not the solar panels themselves.

FAQs

Which HSN chapter would likely cover components of solar power systems?

Chapter 85 (“Electrical machinery and equipment”) would likely cover many components.

What is the GST rate for certain inverters (static converters) listed in the data?

Certain inverters (HSN 85043200) have an 18% GST rate.

What is the GST rate for electric generating sets with diesel engines?

The GST rate is 18% under HSN 85021200.

Where can I find the definitive HSN code and GST rate for a complete Solar Power Generating System?

Refer to the official GST tariff or consult with a tax professional for the most accurate and up-to-date information.

What might be the HSN code for aluminium mounting structures used in solar systems?

Based on previous data, aluminium structures might fall under Chapter 76, with a general GST rate of 18%.

Solar Power Generating Systems HSN Code

Understand the HSN Code and GST Rate for Solar Power Generating Systems

Identify Potential HSN Codes for Components of Solar Power Systems

Determine the Applicable GST Rate Based on Available Data

Note Other Electrical Equipment Listed

HSN Code of similar products

FAQs

Which HSN chapter would likely cover components of solar power systems?

What is the GST rate for certain inverters (static converters) listed in the data?

What is the GST rate for electric generating sets with diesel engines?

Where can I find the definitive HSN code and GST rate for a complete Solar Power Generating System?

What might be the HSN code for aluminium mounting structures used in solar systems?