Stabilizer HSN Code

Understanding The HSN Code for Stabilizers

In a world reliant on a stable power supply, voltage stabilizers play a crucial role. These devices protect our valuable electrical appliances, from refrigerators and air conditioners to sensitive industrial machinery, from the damaging effects of voltage fluctuations. For businesses involved in the manufacturing, distribution, or sale of stabilizers in India, understanding their correct HSN (Harmonized System of Nomenclature) code is fundamental for seamless GST (Goods and Services Tax) compliance.

The HSN system is a globally recognized method for classifying products. When it comes to Stabilizers, the classification is quite specific, placing them squarely within the realm of electrical machinery.

Stabilizers: An Electrical Essential

Stabilizers are designed to automatically maintain a constant voltage level for connected appliances, either by boosting voltage during undervoltage conditions or bucking (reducing) it during overvoltage situations. Because of their electrical nature and function, they fall 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.”

Specifically, within Chapter 85, stabilizers are categorized under the heading 8504: “Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors.” This heading covers various devices that deal with the conversion or regulation of electrical power.

The precise HSN code for voltage stabilizers, as indicated by the data, is 85044040: “Static Converters: Voltage Regulator And Stabilizers (Other Than Automatic).”

This HSN code and its description clearly cover most types of voltage stabilizers that are not classified as “automatic” in a very specific, advanced sense (though many modern stabilizers have automatic voltage correction). The key here is their function as static converters for voltage regulation.

GST Rate and Effective Dates

For stabilizers falling under HSN 85044040, the applicable GST rate in India is 18%. This rate has seen some revisions over time, as indicated by the effective dates:

• July 1, 2017: The initial effective date for the GST regime and this rate.
• November 15, 2017: A potential revision or clarification regarding the rate.
• August 1, 2019: Another effective date, indicating further amendments or clarifications that maintained the 18% rate for these stabilizers.

Therefore, businesses should note that while the 18% rate has been consistently applied, there have been specific dates of effect and potential revisions in notifications, which is common in tax regulations.

In conclusion, for businesses dealing with voltage stabilizers, HSN 85044040 is the key code to remember, carrying an 18% GST rate and reflecting their essential role in protecting electrical equipment from power fluctuations.