Chapter 8549 Tariff Headings
HSN Codes Chapter 85: Electrical machinery and electronics
Chapter 85 of the GST HSN tariff classifies 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. This chapter contains 49 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 85
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Electric Motors And Generators (Excluding Generating Sets)
GST Rate:
18%
Parts Suitable For Use Solely Or Principally With The Machines Of Heading 8501 Or 8502:
GST Rate:
18%
Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors
GST Rate:
5%
18%
Electro-Magnetic, 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 Heads
GST Rate:
18%
Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square)
GST Rate:
18%
Electro-Mechanical Domestic Appliances, With Self Contained Electric Motor, Other Than Vacuum Cleaners Of Heading 8508.
GST Rate:
18%
Shavers, Hair Clippers And Hair-Removing Appliances, With Self-Contained Electric Motor
GST Rate:
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
GST Rate:
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
GST Rate:
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
GST Rate:
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
GST Rate:
18%
Electric (Including Electrically Heated Gas), Laser Or Other Light Or Photobeam, 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
GST Rate:
18%
Electric Instantaneous Or Storage Water Heaters And Immersion Heaters, Electric Space Heating Apparatus And Soil Heating Apparatus, Electrothermic Hair-Dressing 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 8544
GST Rate:
5%
18%
Telephone Sets, Including Smartphones And Other Telephones For Cellular Networks Or For Other Wireless Networks : 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 8527
GST Rate:
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 Sets
GST Rate:
18%
Video Recording Or Reproducing Apparatus, Whether Or Not Incorporating A Video Tuner
GST Rate:
18%
Parts And Accessories Suitable For Use Solely Or Principally With The Apparatus Of Headings 8519 Or 8521
GST Rate:
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 Magnetic Media:
GST Rate:
18%
Flat Panel Display Modules, Whether Or Not Incorporating Touch-Sensitive Screens
GST Rate:
18%
Transmission Apparatus For Radio-Broadcasting Or Television, Whether Or Not Incorporation Reception Apparatus Or Sound Recording Or Reproducing Apparatus, Television Cameras, Digital Cameras And Video Camera Recorders
GST Rate:
5%Applies to some sub-codes
18%
Radar Apparatus, Radio Navigational Aid Apparatus And Radio Remote Control Apparatus
GST Rate:
18%
Reception Apparatus For Radio-Broadcasting Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock
GST Rate:
18%
Monitors And Projectors, Not Incorporating Television Reception Apparatus, Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus
GST Rate:
18%
Parts Suitable For Use Solely Or Principally With The Apparatus Of Headings 8524 To 8528
GST Rate:
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)
GST Rate:
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
GST Rate:
18%
Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set)
GST Rate:
18%
Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors
GST Rate:
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
GST Rate:
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 Fiber Bundles Or Cables.
GST Rate:
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 For A Voltage Not Exceeding 1,000 V
GST Rate:
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 For A Voltage Not Exceeding 1,000 V
GST Rate:
18%
Parts Suitable For Use Solely Or Principally With The Apparatus Of Headings 8535, 8536 Or 8536
GST Rate:
18%
Thermionic, 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)
GST Rate:
18%
Semiconductor Devices (For Example, Diodes, Transistors, Semiconductor-Based Transducers), Photosensitive Semiconductor, Devices, Including Photovoltaic Cells Whether Or Not Assembled In Modules Or Made Up Into Panels, Light-Emitting Diodes (Led), Whether Or Not Assembled With Other Light-Emitting Diodes (Led), Mounted Piezo-Electric Crystals
GST Rate:
18%
Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Including Elsewhere In This Chapter
GST Rate:
18%
Insulated (Including Enamelled Or Anodised) Wire, Cable (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
GST Rate:
18%
Carbon Electrodes, 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
GST Rate:
18%
Insulating Fittings For Electrical Machines, Appliances Or Equipment, Being Fittings Wholly Of Insulating Material Apart From An 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
GST Rate:
18%
Electrical Parts Of Machinery Or Apparatus, Not Specified Or Included Elsewhere In This Chapter
GST Rate:
18%Applies to some sub-codes
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |