GST Rate & HSN Code for Electrical Parts

& Electronics - Chapter 85

GST Rates & HSN Code for Electrical Parts & Electronics - Generators, Motors, Transformers,
Telephones and Others

HSN Rate Effective CESS Related Export / Import

Description
Code
Electric motors and generators
8501
(excluding generating sets)
Electric generating sets and
8502
rotary converters
Parts suitable for use solely or
8503
principally with the machines of
(%) From (%) HSN Code
85011011, 85011012,
85011013, 85011019,
85011020, 85012000,
85013111, 85013112,
85013113, 85013119,
85013120, 85013210,
85013220, 85013310,
85013320, 85013410,
85013420, 85013430,
85013440, 85013450,
85014010, 85014090,
18 28/06/2017
85015110, 85015120,
85015190, 85015210,
85015220, 85015290,
85015310, 85015320,
85015330, 85015390,
85016100, 85016200,
85016300, 85016410,
85016420, 85016430,
85016440, 85016450,
85016460, 85016470,
85016480
85021100, 85021200,
85021310, 85021320,
85021330, 85021340,
85021350, 85021360,
18 28/06/2017
85022010, 85022090,
85023100, 85023910,
85023920, 85023990,
85024000
85030010, 85030021,
18 28/06/2017
85030029, 85030090
 heading 8501 or 8502
Transformers Industrial
Electronics; Electrical
8504
Transformer; Static Convertors
(UPS)
Static converters (for example,
rectifiers) and inductors,
(inserted w.e.f : 14/11/2017
Electrical transformers) [other
8504 than Transformers Industrial
Electronics; (deleted w.e.f :
14/11/2017 : Electrical
Transformer); Static Convertors
(UPS)]
Electro-magnets; permanent
magnets and articles intended to
become permanent magnets after
magnetisation; electro-magnetic
8505 or permanent magnet chucks,
clamps and similar holding
devices; electro-magnetic
couplings, clutches and brakes;
electro-magnetic lifting heads
Primary cells and primary
8506
batteries
Electric accumulators, including
separators therefor, whether or
8507
not rectangular (including
square)
8508 Vacuum cleaners
85041010, 85041020,
85041090, 85042100,
85042200, 85042310,
85042320, 85042330,
85042340, 85043100,
85043200, 85043300,
18 28/06/2017
85043400, 85044010,
85044021, 85044029,
85044030, 85044040,
85044090, 85045010,
85045090, 85049010,
85049090
85041010, 85041020,
85041090, 85042100,
85042200, 85042310,
85042320, 85042330,
85042340, 85043100,
85043200, 85043300,
18 14/11/2017
85043400, 85044010,
85044021, 85044029,
85044030, 85044040,
85044090, 85045010,
85045090, 85049010,
85049090
85051110, 85051190,
18 28/06/2017 85051900, 85052000,
85059000
85061000, 85063000,
85064000, 85065000,
18 14/11/2017
85066000, 85068010,
85068090, 85069000
85071000, 85072000,
85073000, 85074000,
18 14/11/2017 85075000, 85076000,
85078000, 85079010,
85079090
85081100, 85081900,
18 14/11/2017
85086000, 85087000
 Electro-mechanical domestic
appliances, with self-contained
electric motor, other than
85094010, 85094090,
8509 vacuum cleaners of heading 18 14/11/2017
85098000, 85099000
8508 [inserted w.e.f 14/11/2017
:other than wet grinder
consisting of stone as a grinder]
Wet grinder consisting of stone 85094010, 85094090,
8509 12 14/11/2017
as a grinder” 85098000, 85099000
Shavers, hair clippers and hair-
85101000, 85102000,
8510 removing appliances, with self- 18 14/11/2017
85103000, 85109000
contained electric motor
Electrical ignition or starting
equipment of a kind used for
sparkignition or compression-
ignition internal combustion
85111000, 85112010,
engines (for example, ignition
85112090, 85113010,
magnetos, magneto-dynamos,
8511 18 14/11/2017 85113020, 85114000,
ignition coils, sparking plugs
85115000, 85118000,
and glow plugs, starter motors);
85119000
generators (for example,
dynamos, alternators) and cut-
outs of a kind used in
conjunction with such engines
Electrical lighting or signalling
equipment (excluding articles of 85121000, 85122010,
heading 8539), windscreen 85122020, 85122090,
8512 18 14/11/2017
wipers, defrosters and demisters, 85123010, 85123090,
of a kind used for cycles or 85124000, 85129000
motor vehicles
Portable electric lamps designed
to function by their own source
85131010, 85131020,
of energy (for example, dry
8513 18 14/11/2017 85131030, 85131040,
batteries, accumulators,
85131090, 85139000
magnetos), other than lighting
equipment of heading 8512
Industrial or laboratory electric
furnaces and ovens (including
those functioning by induction
85141000, 85142000,
or dielectric loss); other
8514 18 28/06/2017 85143010, 85143090,
industrial or laboratory
85144000, 85149000
equipment for the heat treatment
of materials by induction or
dielectric loss
8515 Electric (including electrically 18 28/06/2017 85151100, 85151900,
 heated gas), laser or other light 85152110, 85152120,
or photo beam, ultrasonic, 85152190, 85152900,
electron beam, magnetic pulse or 85153100, 85153910,
plasma arc soldering, brazing or 85153920, 85153990,
welding machines and 85158010, 85158090,
apparatus, whether or not 85159000
capable of cutting; electric
machines and apparatus for hot
spraying of metals or cermets
Electric instantaneous or storage
water heaters and immersion
heaters; electric space heating
85161000, 85162100,
apparatus and soil heating
85162900, 85163100,
apparatus; electrothermic hair-
85163200, 85163300,
dressing apparatus (for example,
85164000, 85165000,
8516 hair dryers, hair curlers, curling 28 28/06/2017
85166000, 85167100,
tong heaters) and hand dryers;
85167200, 85167910,
electric smoothing irons; other
85167920, 85167990,
electro-thermic appliances of a
85168000, 85169000
kind used for domestic purposes;
electric heating resistors, other
than those of heading 8545
85171110, 85171190,
85171210, 85171290,
85171810, 85171890,
85176100, 85176210,
85176220, 85176230,
85176240, 85176250,
Telephones for cellular networks
8517 12 28/06/2017 85176260, 85176270,
or for other wireless networks
85176290, 85176910,
85176920, 85176930,
85176940, 85176950,
85176960, 85176970,
85176990, 85177010,
85177090
85171110, 85171190,
Telephone sets; other apparatus
85171210, 85171290,
for the transmission or reception
85171810, 85171890,
of voice, images or other data,
85176100, 85176210,
including apparatus for
85176220, 85176230,
communication in a wired or
8517 18 28/06/2017 85176240, 85176250,
wireless network (such as a local
85176260, 85176270,
or wide area network), other
85176290, 85176910,
than transmission or reception
85176920, 85176930,
apparatus of heading 8443,
85176940, 85176950,
8525, 8527 or 8528
85176960, 85176970,

ISDN System [8517 69 10],
8517 ISDN Termi- nal Adaptor [8517 18
69 20], X 25 Pads [8517 69 40]
Microphones and stands
therefor; loudspeakers, whether
or not mounted in their
enclosures [deleted w.e.f :
14/11/2017 other than single
loudspeakers, mounted in their
enclosures]; headphones and
8518 earphones, whether or not 18
combined with a microphone,
and sets consisting of a
microphone and one or more
loudspeakers; (inserted w.e.f :
14/11/2017 : audio-frequency
electric amplifiers; electric
sound amplifier set)
Sound recording or reproducing
8519 18
apparatus
Video recording or reproducing
8521 apparatus, whether or not 18
incorporating a video tuner
Parts and accessories suitable for
use solely or principally with the
8522
apparatus of headings 8519 or
8521
85176990, 85177010,
85177090
85171110, 85171190,
85171210, 85171290,
85171810, 85171890,
85176100, 85176210,
85176220, 85176230,
85176240, 85176250,
14/11/2107 85176260, 85176270,
85176290, 85176910,
85176920, 85176930,
85176940, 85176950,
85176960, 85176970,
85176990, 85177010,
85177090
85181000, 85182100,
85182200, 85182900,
28/06/2017
85183000, 85184000,
85185000, 85189000
85192000, 85193000,
85195000, 85198100,
14/11/2107 85198910, 85198920,
85198930, 85198940,
85198990
85211011, 85211012,
85211019, 85211021,
85211022, 85211029,
28/06/2017
85211091, 85211092,
85211099, 85219010,
85219020, 85219090
18 14/11/2107 85221000, 85229000

Discs, tapes, solid-state non-
volatile storage devices, 'smart
cards' and other media for the
recording of sound or of other
8523 phenomena, whether or not
recorded, including matrices and
masters for the production of
discs, but excluding products of
Chapter 37
Closed-circuit television
(CCTV), [inserted w.e.f :
14/11/2017 : transmission
apparatus for radio-broadcasting
or television, whether or not
incorporating reception
8525
apparatus or sound recording or
reproducing apparatus;
television cameras [other than
two-way radio (Walkie talkie)
used by defence, police and
paramilitary forces etc]
Transmission apparatus for
radio-broadcasting or television,
whether or not incorporating
reception apparatus or sound
8525 recording or reproducing
apparatus; television cameras,
digital cameras and video
cameras recorders [other than
CCTV]
Radar apparatus, radio
8526 navigational aid apparatus and
radio remote control apparatus
8527 Reception apparatus for radio-
85232100, 85232910,
85232920, 85232930,
85232940, 85232950,
85232960, 85232970,
85232980, 85232990,
85234110, 85234120,
85234130, 85234140,
85234150, 85234160,
85234190, 85234910,
18 28/06/2017 85234920, 85234930,
85234940, 85234950,
85234960, 85234970,
85234990, 85235100,
85235210, 85235220,
85235290, 85235910,
85235990, 85238010,
85238020, 85238030,
85238040, 85238050,
85238060, 85238090
85255010, 85255020,
85255030, 85255040,
85255050, 85255090,
85256011, 85256012,
18 28/06/2017 85256013, 85256019,
85256091, 85256092,
85256099, 85258010,
85258020, 85258030,
85258090
85255010, 85255020,
85255030, 85255040,
85255050, 85255090,
85256011, 85256012,
18 14/11/2107 85256013, 85256019,
85256091, 85256092,
85256099, 85258010,
85258020, 85258030,
85258090
85261000, 85269110,
85269120, 85269130,
18 14/11/2107
85269140, 85269150,
85269190, 85269200
18 14/11/2107 85271200, 85271300,
 broadcasting, whether or not
combined, in the same housing,
with sound recording or
reproducing apparatus or a clock
Computer monitors not
exceeding 20 inches, (inserted
8528
w.e.f 14/11/2017 : and set top
Box for Television (TV)
Monitors and projectors, not
incorporating television
reception apparatus; reception
apparatus for television, whether
or not incorporating radio-
8528
broadcast receiver or sound or
video recording or reproducing
apparatus [other than computer
monitors not exceeding 20
inches]
Parts suitable for use solely or
8529 principally with the apparatus of 18
headings 8525 to 8528
Electrical signalling, safety or
traffic control equipment for
railways, tramways, roads,
8530 inland waterways, parking
facilities, port installations or
airfields (other than those of
heading 8608)
Electric sound or visual
signalling apparatus (for
8531 example, bells, sirens, indicator 18
panels, burglar or fire alarms),
other than those of heading 8512
85271900, 85272100,
85272900, 85279100,
85279200, 85279911,
85279912, 85279919,
85279990
85284900, 85285200,
85285900, 85286200,
85286900, 85284100,
85284900, 85285100,
85285900, 85286100,
18 28/06/2017 85286900, 85287100,
85287211, 85287212,
85287213, 85287214,
85287215, 85287216,
85287217, 85287218,
85287219, 85287300
85284900, 85285200,
85285900, 85286200,
85286900, 85284100,
85284900, 85285100,
85285900, 85286100,
18 14/11/2107 85286900, 85287100,
85287211, 85287212,
85287213, 85287214,
85287215, 85287216,
85287217, 85287218,
85287219, 85287300
85291011, 85291012,
85291019, 85291021,
85291022, 85291029,
14/11/2107
85291091, 85291092,
85291099, 85299010,
85299020, 85299090
85301010, 85301020,
18 14/11/2107
85308000, 85309000
85311010, 85311020,
14/11/2107 85311090, 85312000,
85318000, 85319000
 or 8530
Electrical capacitors, fixed,
8532
variable or adjustable (pre-set)
Electrical resistors (including
8533 rheostats and potentiometers),
other than heating resistors
Electrical apparatus for
switching or protecting electrical
circuits, or for making
connections to or in electrical
circuits (for example, switches,
8535
fuses, lightning arresters, voltage
limiters, surge suppressors,
plugs and other connectors,
junction boxes), for a voltage
exceeding 1,000 volts
Electrical apparatus for
switching or protecting electrical
circuits, or for making
connections to or in electrical
circuits (for example, switches,
relays, fuses, surge suppressors,
8536
plugs, sockets, lamp-holders,
and other connectors, junction
boxes), for a voltage not
exceeding 1,000 volts :
connectors for optical fibres
optical fibres, bundles or cables
85321000, 85322100,
85322200, 85322300,
18 28/06/2017 85322400, 85322500,
85322910, 85322990,
85323000, 85329000
85331000, 85332111,
85332119, 85332121,
85332129, 85332911,
85332919, 85332921,
85332929, 85333110,
18 28/06/2017
85333120, 85333190,
85333910, 85333920,
85333990, 85334010,
85334020, 85334030,
85334090, 85339000
85351010, 85351020,
85351030, 85351040,
85351050, 85351090,
85352111, 85352112,
85352113, 85352119,
85352121, 85352122,
85352123, 85352129,
85352190, 85352911,
18 28/06/2017 85352912, 85352913,
85352919, 85352921,
85352922, 85352923,
85352929, 85352990,
85353010, 85353090,
85354010, 85354020,
85354030, 85359010,
85359020, 85359030,
85359040, 85359090
85361010, 85361020,
85361030, 85361040,
85361050, 85361060,
85361090, 85362010,
85362020, 85362030,
85362040, 85362090,
18 14/11/2017
85363000, 85364100,
85364900, 85365010,
85365020, 85365090,
85366110, 85366190,
85366910, 85366990,
85367000, 85369010,
 85369020, 85369030,
85369090
Boards, panels, consoles, desks,
cabinets and other bases,
equipped with two or more
apparatus of heading 8535 or
8536, for electric control or the
distribution of electricity,
8537 18 14/11/2017 85371000, 85372000
including those incorporating
instruments or apparatus of
chapter 90, and numerical
control apparatus, other than
switching apparatus of heading
8517
Parts suitable for use solely or
85381010, 85381090,
8538 principally with the apparatus of 18 28/06/2017
85389000
heading 8535, 8536 or 8537
85391000, 85392110,
85392120, 85392190,
85392200, 85392910,
85392920, 85392930,
85392940, 85392990,
8539 LED lamps 12 28/06/2017 85393110, 85393190,
85393210, 85393220,
85393230, 85393910,
85393990, 85394100,
85394900, 85399010,
85399020, 85399090
85391000, 85392110,
85392120, 85392190,
85392200, 85392910,
Electrical Filaments or discharge
85392920, 85392930,
lamps (inserted w.e.f :
85392940, 85392990,
14/11/2017 including sealed
8539 18 28/06/2017 85393110, 85393190,
beam lamp units and ultra-violet
85393210, 85393220,
or infra-red lamps; arc lamps
85393230, 85393910,
[other than LED lamps]
85393990, 85394100,
85394900, 85399010,
85399020, 85399090
85391000, 85392110,
Sealed beam lamp units and
85392120, 85392190,
ultra-violet or infra-red lamps;
85392200, 85392910,
8539 arc lamps [other than Electric 18 14/11/2017
85392920, 85392930,
filament or discharge lamps and
85392940, 85392990,
LED lamps]
85393110, 85393190,

Thermionic, cold cathode or
photo-cathode valves and tubes
(for example, vacuum or vapour
8540 or gas filled valves and tubes, 18
mercury arc rectifying valves
and tubes, cathode-ray tubes,
television camera tubes)
Diodes, transistors and similar
semi-conductor devices;
photosensitive semi-conductor
8541 18
devices; light-emitting diodes
(LED); mounted piezoelectric
crystals
8542 Electronic integrated circuits 18
Electrical machines and
apparatus, having individual
8543 functions, not specified or 18
included elsewhere in this
Chapter
Winding Wires; Coaxial cables;
8544 18
Optical Fiber
85393210, 85393220,
85393230, 85393910,
85393990, 85394100,
85394900, 85399010,
85399020, 85399090
85401110, 85401120,
85401190, 85401200,
85402000, 85404010,
28/06/2017 85404020, 85406000,
85407100, 85407900,
85408100, 85408900,
85409100, 85409900
85411000, 85412100,
85412900, 85413010,
85413090, 85414011,
28/06/2017
85414019, 85414020,
85414090, 85415000,
85416000, 85419000
85423100, 85423200,
28/06/2017 85423300, 85423900,
85429000
85431000, 85431020,
85431030, 85431090,
85432010, 85432020,
85432030, 85432090,
85433000, 85437011,
85437012, 85437013,
85437019, 85437021,
85437022, 85437029,
85437031, 85437032,
85437033, 85437034,
28/06/2017
85437035, 85437036,
85437039, 85437041,
85437042, 85437049,
85437050, 85437061,
85437062, 85437069,
85437071, 85437072,
85437091, 85437092,
85437093, 85437094,
85437095, 85437099,
85439000
85441110, 85441190,
85441910, 85441920,
28/06/2017
85441930, 85441990,
85442010, 85442090,

Insulated (including enamelled
or anodised) wire, cable
(inserted w.e.f : 14/11/2017 :
including co-axial cable) and
other insulated electric
conductors, whether or not fitted
with connectors, optical fibre
8544
cables, made up of individually
sheathed fibres, whether or not
assembled with electric
conductors or fitted with
connectors shall be substituted
[other than Winding Wires;
Coaxial cables; Optical Fiber]
Carbon electrodes (inserted w.e.f
: carbon brushes, Lamp carbons,
battery carbons and other
8545 articles of graphite or other
carbon, with or without metal, of
a kind used for electrical
purposes)
Brushes [85452000] and goods
8545 under 8545 (including arc lamp 18
carbon and battery carbon)
Electrical insulators of any
8546 18
material
85443000, 85444210,
85444220, 85444230,
85444290, 85444291,
85444292, 85444293,
85444299, 85444910,
85444920, 85444930,
85444991, 85444992,
85444993, 85444999,
85446010, 85446020,
85446030, 85446090,
85447010, 85447090
85441110, 85441190,
85441910, 85441920,
85441930, 85441990,
85442010, 85442090,
85443000, 85444210,
85444220, 85444230,
85444290, 85444291,
18 14/11/2017 85444292, 85444293,
85444299, 85444910,
85444920, 85444930,
85444991, 85444992,
85444993, 85444999,
85446010, 85446020,
85446030, 85446090,
85447010, 85447090
85451100, 85451900,
18 28/06/2017 85452000, 85459010,
85459020, 85459090
85451100, 85451900,
14/11/2017 85452000, 85459010,
85459020, 85459090
85461000, 85462011,
85462019, 85462021,
85462022, 85462023,
85462024, 85462029,
28/06/2017 85462031, 85462032,
85462033, 85462039,
85462040, 85462050,
85462090, 85469010,
85469090
 Insulating fittings for electrical
machines, appliances or
equipment, being fittings wholly
of insulating material apart from
any minor components of metal 85471010, 85471020,
(for example, threaded sockets) 85471030, 85471040,
8547 incorporated during moulding 18 14/11/2017 85471090, 85472000,
solely for the purposes of 85479010, 85479020,
assembly, other than insulators 85479090
of heading 8546; electrical
conduit tubing and joints
therefor, of base metal lined
with insulating material
Waste and scrap of primary
cells, primary batteries and
electric accumulators; spent
primary cells, spent primary
85481010, 85481020,
8548 batteries and spent electric 18 28/06/2017
85481090, 85489000
accumulators; electrical parts of
machinery or apparatus, not
specified or included elsewhere
in this Chapter
85340000 Printed Circuits 18 28/06/2017
Two-way radio (Walkie talkie)
852560 used by defence, police and 12 28/06/2017
paramilitary forces etc.
Machinery for cleaning or
drying bottles or other
containers; machinery for filling,
closing, sealing or labelling
bottles, cans, boxes, bags or
other containers; machinery for
capsuling bottles, jars, tubes and
852290 18 28/06/2017
similar containers; other packing
or wrapping machinery
(including heat-shrink wrapping
machinery); machinery for
aerating beverages [other than
dish washing machines] [other
than 84221100, 84221900]
E-waste Explanation: For the
purpose of this entry, e-waste
85 meanselectrical and electronic 5 13/10/2017
equipment listed in Schedule I of
the EWaste (Management)
 Rules, 2016, published in the
Gazette of India vide G.S.R. 338
(E) dated the 23rd March, 2016,
including the components,
consumables, parts and spares
which make these products
operational
Following renewable energy
devices & parts for their
manufacture (a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating
system (d) Wind mills, Wind
85 5 28/06/2017
Operated Electricity Generator
(WOEG) (e) Waste to energy
plants/devices (f) Solar
lantern/solar lamp (g) Ocean
waves/tidal waves energy
devices/plants
Parts for manufacture of
85 Telephones for cellular networks 12 28/06/2017
or for other wireless networks
Parts suitable for use solely or
principally with power driven
pumps primarily designed for
handling water, namely,
85 centrifugal pumps( horizontal 18 13/10/2017
and vertical), deep tube-well
turbine pumps, submersible
pumps, axial flow and mixed
flow vertical pumps