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Free Tools/HSN Code Finder/Chapter 85/HSN 8546
HSN 85464-Digit Heading

HSN 8546: Electrical insulators of any material – GST Rate

HSN 8546 covers electrical insulators of any material. GST on HSN 8546 is 18% (rates effective 22 September 2025). This heading has 17 tariff items, for example 8546 10 00, 8546 20 11 and 8546 20 19.

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 8546

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

Electrical insulators of any material

Reference: Schedule II, S. No. 518 (Spec: 8546)
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 8546

Showing 20 sub-classification codes with complete hierarchy descriptions.

8546106-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 Insulators Of Any Material > Of Glass

854610008-Digit Tariff Item

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 Insulators Of Any Material > Of Glass > Of Glass

8546206-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 Insulators Of Any Material > Of Ceramics :

854620118-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > Porcelain Below 6.6 Kv

854620198-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > Other

854620218-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > Below 6.6 Kv

854620228-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > 6.6 Kv Or Above But Upto 11 Kv

854620238-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > Above 11 Kv But Upto 66 Kv

854620248-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > Above 66 Kv But Upto 132 Kv

854620298-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > Above 132 Kv

854620318-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > Below 6.6 Kv

854620328-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > 6.6 Kv Or Above But Up To 11 Kv

854620338-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > Above 11 Kv But Upto 66 Kv

854620398-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > Above 66 Kv

854620408-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > Other High Tension Procelain Solid Core Insulators

854620508-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > Other Low Tension Procelain Insulators Including Telegraph And Telephone Insulators

854620908-Digit Tariff Item

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 Insulators Of Any Material > Of Ceramics : > Other

8546906-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 Insulators Of Any Material > Other :

854690108-Digit Tariff Item

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 Insulators Of Any Material > Other : > Heat Shrinkable Components

854690908-Digit Tariff Item

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 Insulators Of Any Material > Other : > Other

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 8504
Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors
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
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 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 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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