| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 5% | 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 Operated Electricity Generator (WOEG) (e) Waste to energy plants/devices (f) Solar lantern/solar lamp (g) Ocean waves/tidal waves energy devices/plants | 85 | No Export and Import HSN Codes Prescribed |
| 18% | Electric motors and generators (excluding generating sets) | 8501 | 85011011, 85011012, 85011013, 85011019, 85011020, 85012000, 85013111, 85013112, 85013113, 85013119, 85013120, 85013210, 85013220, 85013310, 85013320, 85013410, 85013420, 85013430, 85013440, 85013450, 85014010, 85014090, 85015110, 85015120, 85015190, 85015210, 85015220, 85015290, 85015310, 85015320, 85015330, 85015390, 85016100, 85016200, 85016300, 85016410, 85016420, 85016430, 85016440, 85016450, 85016460, 85016470, 85016480 |
| 18% | Electric generating sets and rotary converters | 8502 | 85021100, 85021200, 85021310, 85021320, 85021330, 85021340, 85021350, 85021360, 85022010, 85022090, 85023100, 85023910, 85023920, 85023990, 85024000 |
| 18% | Parts suitable for use solely or principally with the machines of heading 8501 or 8502 | 8503 | 85030010, 85030021, 85030029, 85030090 |
| 18% | Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS) | 8504 | 85041010, 85041020, 85041090, 85042100, 85042200, 85042310, 85042320, 85042330, 85042340, 85043100, 85043200, 85043300, 85043400, 85044010, 85044021, 85044029, 85044030, 85044040, 85044090, 85045010, 85045090, 85049010, 85049090 |
| 18% | Static converters (for example, rectifiers) and inductors,Electrical transformers) [other than Transformers Industrial Electronics; Electrical Transformer); Static Convertors (UPS)] | 8504 | 85041010, 85041020, 85041090, 85042100, 85042200, 85042310, 85042320, 85042330, 85042340, 85043100, 85043200, 85043300, 85043400, 85044010, 85044021, 85044029, 85044030, 85044040, 85044090, 85045010, 85045090, 85049010, 85049090 |
| 18% | Electromagnets; 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; electromagnetic lifting heads | 8505 | 85051110, 85051190, 85051900, 85052000, 85059000 |
| 18% | Primary cells and primary batteries | 8506 | 85061000, 85063000, 85064000, 85065000, 85066000, 85068010, 85068090, 85069000 |
| 28% | Electric accumulators, including separators therefor, whether or not rectangular (including square) [other than Lithium Ion battery; | 8507 | 85071000, 85072000, 85073000, 85074000, 85075000, 85076000, 85078000, 85079010, 85079090 |
| 18% | Vacuum i.e vacuum cleaners | 8508 | 85081100, 85081900, 85086000, 85087000 |
| 18% | Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] | 8509 | 85094010, 85094090, 85098000, 85099000 |
| 28% | Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [ wet grinder consisting of stone as a grinder] | 8509 | 85094010, 85094090, 85098000, 85099000 |
| 12% | Wet grinder consisting of stone as a grinder” | 8509 | 85094010, 85094090, 85098000, 85099000 |
| 18% | Shavers, hair clippers and hair-removing appliances, with self-contained electric motor | 8510 | 85101000, 85102000, 85103000, 85109000 |
| 18% | Electrical ignition or starting equipment of a kind used for spark ignition 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 engines | 8511 | 85111000, 85112010, 85112090, 85113010, 85113020, 85114000, 85115000, 85118000, 85119000 |
| 28% | Electrical ignition or starting equipment of a kind used for spark ignition 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 engines | 8511 | 85111000, 85112010, 85112090, 85113010, 85113020, 85114000, 85115000, 85118000, 85119000 |
| 18% | 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 | 85121000, 85122010, 85122020, 85122090, 85123010, 85123090, 85124000, 85129000 |
| 18% | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 | 8513 | 85131010, 85131020, 85131030, 85131040, 85131090, 85139000 |
| 18% | Industrial 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 loss | 8514 | 85141000, 85142000, 85143010, 85143090, 85144000, 85149000 |
| 18% | Electric (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 cermets | 8515 | 85151100, 85151900, 85152110, 85152120, 85152190, 85152900, 85153100, 85153910, 85153920, 85153990, 85158010, 85158090, 85159000 |
| 18% | Electric 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 8545 | 8516 | 85161000, 85162100, 85162900, 85163100, 85163200, 85163300, 85164000, 85165000, 85166000, 85167100, 85167200, 85167910, 85167920, 85167990, 85168000, 85169000 |
| 12% | Telephones for cellular networks or for other wireless networks | 8517 | 85171110, 85171190, 85171210, 85171290, 85171810, 85171890, 85176100, 85176210, 85176220, 85176230, 85176240, 85176250, 85176260, 85176270, 85176290, 85176910, 85176920, 85176930, 85176940, 85176950, 85176960, 85176970, 85176990, 85177010, 85177090 |
| 18% | Telephone 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 8528 | 8517 | 85171110, 85171190, 85171210, 85171290, 85171810, 85171890, 85176100, 85176210, 85176220, 85176230, 85176240, 85176250, 85176260, 85176270, 85176290, 85176910, 85176920, 85176930, 85176940, 85176950, 85176960, 85176970, 85176990, 85177010, 85177090 |
| 18% | ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] | 8517 | 85171110, 85171190, 85171210, 85171290, 85171810, 85171890, 85176100, 85176210, 85176220, 85176230, 85176240, 85176250, 85176260, 85176270, 85176290, 85176910, 85176920, 85176930, 85176940, 85176950, 85176960, 85176970, 85176990, 85177010, 85177090 |
| 18% | Microphones and stands therefor; loudspeakers, whether or not 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;audio-frequency electric amplifiers; electric sound amplifier set) | 8518 | 85181000, 85182100, 85182200, 85182900, 85183000, 85184000, 85185000, 85189000 |
| 18% | Sound recording or reproducing apparatus | 8519 | 85192000, 85193000, 85195000, 85198100, 85198910, 85198920, 85198930, 85198940, 85198990 |
| 18% | Video recording or reproducing apparatus, whether or not incorporating a video tuner | 8521 | 85211011, 85211012, 85211019, 85211021, 85211022, 85211029, 85211091, 85211092, 85211099, 85219010, 85219020, 85219090 |
| 18% | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 | 8522 | 85221000, 85229000 |
| 18% | Discs, 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 37 | 8523 | 85232100, 85232910, 85232920, 85232930, 85232940, 85232950, 85232960, 85232970, 85232980, 85232990, 85234110, 85234120, 85234130, 85234140, 85234150, 85234160, 85234190, 85234910, 85234920, 85234930, 85234940, 85234950, 85234960, 85234970, 85234990, 85235100, 85235210, 85235220, 85235290, 85235910, 85235990, 85238010, 85238020, 85238030, 85238040, 85238050, 85238060, 85238090 |
| 18% | Closed-circuit television (CCTV), [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] | 8525 | 85255010, 85255020, 85255030, 85255040, 85255050, 85255090, 85256011, 85256012, 85256013, 85256019, 85256091, 85256092, 85256099, 85258010, 85258020, 85258030, 85258090 |
| 18% | Transmission 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] | 8525 | 85255010, 85255020, 85255030, 85255040, 85255050, 85255090, 85256011, 85256012, 85256013, 85256019, 85256091, 85256092, 85256099, 85258010, 85258020, 85258030, 85258090 |
| 28% | Digital Cameras and Video Cameras Recorders [other than CCTV] | 8525 | No Export and Import HSN Codes Prescribed |
| 18% | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | 8526 | 85261000, 85269110, 85269120, 85269130, 85269140, 85269150, 85269190, 85269200 |
| 18% | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock | 8527 | 85271200, 85271300, 85271900, 85272100, 85272900, 85279100, 85279200, 85279911, 85279912, 85279919, 85279990 |
| 18% | Computer monitors not exceeding 20 inches, ( and set top Box for Television (TV) | 8528 | 85284900, 85285200, 85285900, 85286200, 85286900, 85284100, 85284900, 85285100, 85285900, 85286100, 85286900, 85287100, 85287211, 85287212, 85287213, 85287214, 85287215, 85287216, 85287217, 85287218, 85287219, 85287300 |
| 28% | Monitors 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] | 8528 | 85284900, 85285200, 85285900, 85286200, 85286900, 85284100, 85284900, 85285100, 85285900, 85286100, 85286900, 85287100, 85287211, 85287212, 85287213, 85287214, 85287215, 85287216, 85287217, 85287218, 85287219, 85287300 |
| 18% | Television set (including LCD or LED television) of screen size not exceeding 68 cm | 8528 | 8528 |
| 18% | Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 | 8529 | 85291011, 85291012, 85291019, 85291021, 85291022, 85291029, 85291091, 85291092, 85291099, 85299010, 85299020, 85299090 |
| 18% | Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) | 8530 | 85301010, 85301020, 85308000, 85309000 |
| 18% | Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 | 8531 | 85311010, 85311020, 85311090, 85312000, 85318000, 85319000 |
| 18% | Electrical capacitors, fixed, variable or adjustable (pre-set) | 8532 | 85321000, 85322100, 85322200, 85322300, 85322400, 85322500, 85322910, 85322990, 85323000, 85329000 |
| 18% | Electrical resistors (including rheostats and potentiometers), other than heating resistors | 8533 | 85331000, 85332111, 85332119, 85332121, 85332129, 85332911, 85332919, 85332921, 85332929, 85333110, 85333120, 85333190, 85333910, 85333920, 85333990, 85334010, 85334020, 85334030, 85334090, 85339000 |
| 18% | Electrical 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 volts | 8535 | 85351010, 85351020, 85351030, 85351040, 85351050, 85351090, 85352111, 85352112, 85352113, 85352119, 85352121, 85352122, 85352123, 85352129, 85352190, 85352911, 85352912, 85352913, 85352919, 85352921, 85352922, 85352923, 85352929, 85352990, 85353010, 85353090, 85354010, 85354020, 85354030, 85359010, 85359020, 85359030, 85359040, 85359090 |
| 18% | Electrical 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 cables | 8536 | 85361010, 85361020, 85361030, 85361040, 85361050, 85361060, 85361090, 85362010, 85362020, 85362030, 85362040, 85362090, 85363000, 85364100, 85364900, 85365010, 85365020, 85365090, 85366110, 85366190, 85366910, 85366990, 85367000, 85369010, 85369020, 85369030, 85369090 |
| 18% | 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, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 | 8537 | 85371000, 85372000 |
| 18% | Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 | 8538 | 85381010, 85381090, 85389000 |
| 12% | LED lamps | 8539 | 85391000, 85392110, 85392120, 85392190, 85392200, 85392910, 85392920, 85392930, 85392940, 85392990, 85393110, 85393190, 85393210, 85393220, 85393230, 85393910, 85393990, 85394100, 85394900, 85399010, 85399020, 85399090 |
| 18% | Electrical Filaments or discharge lamps (including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps] | 8539 | 85391000, 85392110, 85392120, 85392190, 85392200, 85392910, 85392920, 85392930, 85392940, 85392990, 85393110, 85393190, 85393210, 85393220, 85393230, 85393910, 85393990, 85394100, 85394900, 85399010, 85399020, 85399090 |
| 18% | Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] | 8539 | 85391000, 85392110, 85392120, 85392190, 85392200, 85392910, 85392920, 85392930, 85392940, 85392990, 85393110, 85393190, 85393210, 85393220, 85393230, 85393910, 85393990, 85394100, 85394900, 85399010, 85399020, 85399090 |
| 18% | Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifier valves and tubes, cathode-ray tubes, television camera tubes) | 8540 | 85401110, 85401120, 85401190, 85401200, 85402000, 85404010, 85404020, 85406000, 85407100, 85407900, 85408100, 85408900, 85409100, 85409900 |
| 18% | Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices; light-emitting diodes (LED); mounted piezoelectric crystals | 8541 | 85411000, 85412100, 85412900, 85413010, 85413090, 85414011, 85414019, 85414020, 85414090, 85415000, 85416000, 85419000 |
| 18% | Electronic integrated circuits | 8542 | 85423100, 85423200, 85423300, 85423900, 85429000 |
| 18% | Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter | 8543 | 85431000, 85431020, 85431030, 85431090, 85432010, 85432020, 85432030, 85432090, 85433000, 85437011, 85437012, 85437013, 85437019, 85437021, 85437022, 85437029, 85437031, 85437032, 85437033, 85437034, 85437035, 85437036, 85437039, 85437041, 85437042, 85437049, 85437050, 85437061, 85437062, 85437069, 85437071, 85437072, 85437091, 85437092, 85437093, 85437094, 85437095, 85437099, 85439000 |
| 18% | Winding Wires; Coaxial cables; Optical Fiber | 8544 | 85441110, 85441190, 85441910, 85441920, 85441930, 85441990, 85442010, 85442090, 85443000, 85444210, 85444220, 85444230, 85444290, 85444291, 85444292, 85444293, 85444299, 85444910, 85444920, 85444930, 85444991, 85444992, 85444993, 85444999, 85446010, 85446020, 85446030, 85446090, 85447010, 85447090 |
| 18% | Insulated (including enamelled or anodised) wire, cable ( including coaxial 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] | 8544 | 85441110, 85441190, 85441910, 85441920, 85441930, 85441990, 85442010, 85442090, 85443000, 85444210, 85444220, 85444230, 85444290, 85444291, 85444292, 85444293, 85444299, 85444910, 85444920, 85444930, 85444991, 85444992, 85444993, 85444999, 85446010, 85446020, 85446030, 85446090, 85447010, 85447090 |
| 18% | Carbon 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) | 8545 | 85451100, 85451900, 85452000, 85459010, 85459020, 85459090 |
| 18% | Brushes [85452000] and goods under 8545 (including arc lamp carbon and battery carbon) | 8545 | 85451100, 85451900, 85452000, 85459010, 85459020, 85459090 |
| 18% | Electrical insulators of any material | 8546 | 85461000, 85462011, 85462019, 85462021, 85462022, 85462023, 85462024, 85462029, 85462031, 85462032, 85462033, 85462039, 85462040, 85462050, 85462090, 85469010, 85469090 |
| 18% | Insulating 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 material | 8547 | 85471010, 85471020, 85471030, 85471040, 85471090, 85472000, 85479010, 85479020, 85479090 |
| 18% | Waste 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 Chapter | 8548 | 85481010, 85481020, 85481090, 85489000 |
| 18% | Printed Circuits | 85340000 | No Export and Import HSN Codes Prescribed |
| 12% | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. | 852560 | No Export and Import HSN Codes Prescribed |
| 18% | 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 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] | 852290 | No Export and Import HSN Codes Prescribed |
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. File My Tax online will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.
