Free Tools/HSN Code Finder/Chapter 85/HSN 8504

HSN 85044-Digit Heading

HSN 8504: Electrical transformers – GST Rate

HSN 8504 covers electrical transformers, static converters (for example, rectifiers) and inductors. GST on HSN 8504 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 23 tariff items, for example 8504 10 10, 8504 10 20 and 8504 10 90.

Chapter 85: 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

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.

GST Rates for Heading 8504

5%CGST 2.5% + SGST 2.5% / IGST 5%

Charger or charging station for Electrically operated vehicles

Reference: Schedule I, S. No. 438 (Spec: 8504)

18%CGST 9% + SGST 9% / IGST 18%

Electrical transformers, static converters (for example, rectifiers) and inductors other than charger or charging station for Electrically operated vehicles

Reference: Schedule II, S. No. 477 (Spec: 8504)

Other entries in this chapter (3)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (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; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service

Reference: Schedule I, S. No. 437 (Spec: 84, 85 or 94)

18%CGST 9% + SGST 9% / IGST 18%

Parts 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 pumps

Reference: Schedule II, S. No. 387 (Spec: 84 or 85)

18%CGST 9% + SGST 9% / IGST 18%

E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer

Reference: Schedule II, S. No. 473 (Spec: 84 or 85)

Sub-Headings & Tariff Items Under 8504

Showing 34 sub-classification codes with complete hierarchy descriptions.

8504106-Digit Sub-heading

Chain: 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 > Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors > Ballasts For Discharge Lamps Or Tubes :

850410108-Digit Tariff Item

850410208-Digit Tariff Item

850410908-Digit Tariff Item

8504216-Digit Sub-heading

850421008-Digit Tariff Item

8504226-Digit Sub-heading

850422008-Digit Tariff Item

8504236-Digit Sub-heading

850423108-Digit Tariff Item

850423208-Digit Tariff Item

850423308-Digit Tariff Item

850423408-Digit Tariff Item

8504316-Digit Sub-heading

850431008-Digit Tariff Item

8504326-Digit Sub-heading

850432008-Digit Tariff Item

8504336-Digit Sub-heading

850433008-Digit Tariff Item

8504346-Digit Sub-heading

850434008-Digit Tariff Item

8504406-Digit Sub-heading

850440108-Digit Tariff Item

850440218-Digit Tariff Item

850440298-Digit Tariff Item

850440308-Digit Tariff Item

850440408-Digit Tariff Item

850440908-Digit Tariff Item

8504506-Digit Sub-heading

850450108-Digit Tariff Item

850450908-Digit Tariff Item

8504906-Digit Sub-heading

850490108-Digit Tariff Item

850490908-Digit Tariff Item

Other Headings in Chapter 85

HSN 8501

Electric Motors And Generators (Excluding Generating Sets)

HSN 8502

Electric Generating Sets And Rotary Converters

HSN 8503

Parts Suitable For Use Solely Or Principally With The Machines Of Heading 8501 Or 8502:

HSN 8505

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

HSN 8506

Primary Cells And Primary Batteries

HSN 8507

Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square)

HSN 8508

Vaccum Cleaners

HSN 8509

Electro-Mechanical Domestic Appliances, With Self Contained Electric Motor, Other Than Vacuum Cleaners Of Heading 8508.

HSN 8510

Shavers, Hair Clippers And Hair-Removing Appliances, With Self-Contained Electric Motor

HSN 8511

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

HSN 8512

Electrical Lighting Or Signalling Equipment (Excluding Articles Of Heading 8539), Windscreen Wipers, Defrosters And Demisters, Of A Kind Used For Cycles Or Motor Vehicles

HSN 8513

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

HSN 8514

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

HSN 8515

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

HSN 8516

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

HSN 8517

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

HSN 8518

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

HSN 8519

Sound Recording Or Reproducing Apparatus

HSN 8520

Omitted

HSN 8521

Video Recording Or Reproducing Apparatus, Whether Or Not Incorporating A Video Tuner

HSN 8522

Parts And Accessories Suitable For Use Solely Or Principally With The Apparatus Of Headings 8519 Or 8521

HSN 8523

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:

HSN 8524

Flat Panel Display Modules, Whether Or Not Incorporating Touch-Sensitive Screens

HSN 8525

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

HSN 8526

Radar Apparatus, Radio Navigational Aid Apparatus And Radio Remote Control Apparatus

HSN 8527

Reception Apparatus For Radio-Broadcasting Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock

HSN 8528

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

HSN 8529

Parts Suitable For Use Solely Or Principally With The Apparatus Of Headings 8524 To 8528

HSN 8530

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)

HSN 8531

Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms), Other Than Those Of Heading 8512 Or 8530

HSN 8532

Electrical Capacitors, Fixed, Variable Or Adjustable (Pre-Set)

HSN 8533

Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors

HSN 8534

Printed Circuits

HSN 8535

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

HSN 8536

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.

HSN 8537

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

HSN 8538

HSN 8539

Parts Suitable For Use Solely Or Principally With The Apparatus Of Headings 8535, 8536 Or 8536

HSN 8540

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)

HSN 8541

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

HSN 8542

Electronic Integrated Circuits

HSN 8543

Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Including Elsewhere In This Chapter

HSN 8544

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

HSN 8545

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

HSN 8546

Electrical Insulators Of Any Material

HSN 8547

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

HSN 8548

Electrical Parts Of Machinery Or Apparatus, Not Specified Or Included Elsewhere In This Chapter

HSN 8549

Electrical And Electronic Waste And Scrap

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