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Chapter 85:HSN Code & GST Rate for Electrical and electronic products

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


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