GST Rates & HSN Codes of Electronics Items & Electrical Parts

Chapter 85 – GST Rates and HSN Codes of Electronics Items & Electrical Parts

The GST rates on Electronics Items & Electrical Parts are from 5 to 28%. Check the following GST Rate Table.

The HSN Codes are listed from 8501 to 8548. Check the following GST Rates & HSN Code chart.

GST Rates and HSN Codes of Electronics Items & Electrical Parts

HSN CodeItems/ServicesRate (%)w.e.f.
85E-waste Explanation: For the purpose of this entry, e-waste meanselectrical and electronic 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 operational513/10/2017
85Following 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 Operated Electricity Generator (WOEG) (e) Waste to energy plants/devices (f) Solar lantern/solar lamp (g) Ocean waves/tidal waves energy devices/plants528/06/2017
85Parts for manufacture of Telephones for cellular networks or for other wireless networks1228/06/2017
85Parts suitable for use solely or principally with 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 pumps1813/10/2017
8501Electric motors and generators (excluding generating sets)1828/06/2017
8502Electric generating sets and rotary converters1828/06/2017
8503Parts suitable for use solely or principally with the machines of heading 8501 or 85021828/06/2017
8504Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)1828/06/2017
8504Static converters (for example, rectifiers) and inductors, (inserted w.e.f : 14/11/2017 Electrical transformers) [other than Transformers Industrial Electronics; (deleted w.e.f : 14/11/2017 : Electrical Transformer); Static Convertors (UPS)]1814/11/2017
8505Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads1828/06/2017
8506Primary cells and primary batteries1814/11/2017
8507Electric accumulators, including separators therefor, whether or not rectangular (including square) [other than Lithiumion battery; inserted on 27/07/2018]2814/11/2017
8508Vacuum i.e vaccum cleaners1827/07/2018
8509Electro-mechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]1827/07/2018
8509Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [inserted w.e.f 14/11/2017 :other than wet grinder consisting of stone as a grinder]2814/11/2017
8509Wet grinder consisting of stone as a grinder”1214/11/2017
8510Shavers, hair clippers and hair-removing appliances, with self-contained electric motor1827/07/2018
8511Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines1814/11/2017
8511Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines2814/11/2017
8512Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles1814/11/2017
8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85121814/11/2017
8514Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss1828/06/2017
8515Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets1828/06/2017
8516Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85451827/07/2018
8517Telephones for cellular networks or for other wireless networks1228/06/2017
8517Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 85281828/06/2017
8517ISDN System [8517 69 10], ISDN Termi- nal Adaptor [8517 69 20], X 25 Pads [8517 69 40]1814/11/2107
8518Microphones 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 earphones, whether or not 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)1828/06/2017
8519Sound recording or reproducing apparatus1814/11/2107
8521Video recording or reproducing apparatus, whether or not incorporating a video tuner1828/06/2017
8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 85211814/11/2107
8523Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 371828/06/2017
8525Closed-circuit television (CCTV), [inserted w.e.f : 14/11/2017 : transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]1828/06/2017
8525Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV]1814/11/2107
8525Digital Cameras and Video Cameras Recorders [other than CCTV]2814/11/2107
8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus1814/11/2107
8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock1814/11/2107
8528Computer monitors not exceeding 20 inches, (inserted w.e.f 14/11/2017 : and set top Box for Television (TV)1828/06/2017
8528Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches] substituted on 27/07/2018 with [other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm]2814/11/2107
8528Television set (including LCD or LED television) of screen size not exceeding 68 cm1827/07/2018
8529Parts suitable for use solely or principally with the apparatus of headings 8525 to 85281814/11/2107
8530Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)1814/11/2107
8531Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 85301814/11/2107
8532Electrical capacitors, fixed, variable or adjustable (pre-set)1828/06/2017
8533Electrical resistors (including rheostats and potentiometers), other than heating resistors1828/06/2017
8535Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts1828/06/2017
8536Electrical 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, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables1814/11/2017
8537Boards, 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, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 85171814/11/2017
8538Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 85371828/06/2017
8539LED lamps1228/06/2017
8539Electrical Filaments or discharge lamps (inserted w.e.f : 14/11/2017 including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]1828/06/2017
8539Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]1814/11/2017
8540Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)1828/06/2017
8541Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezoelectric crystals1828/06/2017
8542Electronic integrated circuits1828/06/2017
8543Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter1828/06/2017
8544Winding Wires; Coaxial cables; Optical Fiber1828/06/2017
8544Insulated (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 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]1814/11/2017
8545Carbon electrodes (inserted w.e.f : carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes)1828/06/2017
8545Brushes [85452000] and goods under 8545 (including arc lamp carbon and battery carbon)1814/11/2017
8546Electrical insulators of any material1828/06/2017
8547Insulating 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, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material1814/11/2017
8548Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter1828/06/2017
852560Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.1228/06/2017
852290Machinery 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 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]1828/06/2017
85340000Printed Circuits1828/06/2017

Here GST rates on Electronics Items & Electrical Parts means as follows:

  • IGST 5% (SGST 2.5% + CSGT 2.5%)
  • IGST 12% (SGST 6% + CGST + 6%)
  • IGST 18% (SGST 9% + CGST 9%).
  • IGST 28% (SGST 14% + CGST 14%)
  • IGST 3% (SGST 1.5% + CGST 1.5%)

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