Wiper HSN Code
GST rates and HSN code for Wiper.
| 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 | Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles -Sound Signalling Equipment: Other | 85123090 | 18% | – | 15/11/2017 | – |
| Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles – Other Lighting Or Visual Signalling Equipment: Other | 85122090 | 18% | – | 15/11/2017 | – | |
| Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles – Other Lighting Or Visual Signalling Equipment: Head Lamps, Tail Lamps, Stop Lamps, | 85122010 | 18% | – | 15/11/2017 | – | |
| Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles Parts | 85129000 | 18% | – | 15/11/2017 | – | |
| Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles | 8512 | 18% | – | 15/11/2017 | – | |
| Electric Motors And Generators (Excluding Generating Sets) Motors Of An Output Not Exceeding 37.5 W: – Dc Motor: Wiper Motor | 85011013 | 18% | – | 1/7/2017 | – | |
| Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles – Other Lighting Or Visual Signalling Equipment: Other Automobile Lighting Equipment | 85122020 | 18% | – | 15/11/2017 | – | |
| Electric Motors And Generators (Excluding Generating Sets) – Other Dc Motors; Dc Generators: – Of An Output Not Exceeding 750 W: – Dc Motors: Wiper Motor | 85013113 | 18% | – | 1/7/2017 | – | |
| Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles Windscreen Wipers, Defrosters And Demisters | 85124000 | 18% | – | 15/11/2017 | – | |
| Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles Lighting Or Visual Signalling Equipment Of A Kind Used On Bicycles | 85121000 | 18% | – | 15/11/2017 | – | |
| Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles -Sound Signalling Equipment: Horns | 85123010 | 18% | – | 15/11/2017 | – |
Understand the HSN Code for Wipers Under GST
If your business involves windscreen wipers for vehicles, understanding their Harmonized System of Nomenclature (HSN) code is crucial for compliance with India’s Goods and Services Tax (GST) regulations. This classification determines the applicable GST rate for these automotive parts.
Based on the provided data, windscreen wipers are specifically mentioned 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.”
Identify the Specific HSN Code for Windscreen Wipers
The data provides several entries related to windscreen wipers:
- Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles Windscreen Wipers, Defrosters And Demisters: 85124000 with an 18% GST rate, effective from 15th November 2017.
- Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles: 8512 with an 18% GST rate, effective from 15th November 2017.
- Electric Motors And Generators (Excluding Generating Sets) Motors Of An Output Not Exceeding 37.5 W: – Dc Motor: Wiper Motor: 85011013 with an 18% GST rate, effective from 1st July 2017.
- Electric Motors And Generators (Excluding Generating Sets) – Other Dc Motors; Dc Generators: – Of An Output Not Exceeding 750 W: – Dc Motors: Wiper Motor: 85013113 with an 18% GST rate, effective from 1st July 2017.
- Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles Parts: 85129000 with an 18% GST rate, effective from 15th November 2017.
From these entries, the HSN code specifically for windscreen wipers, defrosters, and demisters of a kind used for vehicles is 85124000. The wiper motors themselves fall under the HSN codes 85011013 and 85013113 depending on their output. Parts of these items are classified under 85129000.
Recognize the Importance of Accurate HSN Code Application
Using the correct HSN code for wipers is essential for several reasons:
- Determine the Correct GST Rate: As shown, the GST rate is 18% for wipers and their motors. Incorrect classification could lead to wrong tax calculations.
- Ensure Legal Compliance: Accurate HSN codes are necessary for GST invoices and returns, ensuring adherence to tax laws.
- Facilitate Smooth Transactions: Correctly mentioning the HSN code on invoices helps in clear communication and avoids issues with tax authorities and customers.
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