The electrical items hsn code for most goods an electrical shop sells sits in Chapter 85: wires (8544), switches and MCBs (8536), panels (8537), motors (8501), inverters (8504), batteries (8507), LED lamps (8539) and components such as capacitors (8532), and GST on almost all of them is 18%. Solar devices and EV chargers are the main exceptions at 5%.
Below are the Chapter 85 headings, a table of every electrical page on the site, and the rules for electrical contracting work. Start with wires and cables, MCBs and switches or LED lights.
Electrical goods: codes and GST rates
Item / HSN / GST- Insulated wires and cables18%House wiring, power cable
- Switches, sockets, MCBs, fuses18%Up to 1,000 V
- Distribution boards and control panels18%Fitted with apparatus
- Electric motors and generators18%Except some solar items
- Transformers, inverters, UPS18%EV chargers 5%
- Batteries18%Lead acid and lithium
- LED lamps18%Bulbs and tubes
- Capacitors18%Fixed and variable
- Printed circuit boards18%Bare PCBs
- Electrical insulators18%Porcelain, glass, polymer
- PVC conduit pipes18%Plastic pipes
- Solar panels and solar power devices5%Renewable energy entry
Quick facts
Chapter
85: electrical machinery and equipmentGST rate
18% for most (9% CGST + 9% SGST)Lower rate
5% for solar devices and EV chargersElectrical work
Works contract under SAC 9954 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8543 used for every gadget
Electrical items hsn code list
| Heading | Goods | GST |
|---|---|---|
| 8501 | Electric motors and generators | 18% |
| 8502 | Generating sets | 18% |
| 8504 | Transformers, inverters, UPS, chargers | 18% |
| 8506 | Dry cells | 18% |
| 8507 | Rechargeable batteries | 18% |
| 8513 | Torches | 18% |
| 8516 | Water heaters, irons, heaters | 18% |
| 8531 | Bells, sirens, alarms | 18% |
| 8532 | Capacitors | 18% |
| 8533 | Resistors | 18% |
| 8534 | Printed circuits | 18% |
| 8535 | Switchgear above 1,000 V | 18% |
| 8536 | Switches, sockets, MCBs, fuses, relays | 18% |
| 8537 | Boards and panels | 18% |
| 8538 | Parts for switchgear, empty boxes | 18% |
| 8539 | Lamps, LED lamps | 18% |
| 8541 | Diodes, LEDs, solar cells | 18%; solar modules 5% |
| 8544 | Wires and cables | 18% |
| 8546 | Insulators | 18% |
Pages in the electrical goods group
| Page | Main code | GST |
|---|---|---|
| Wires and cables | 8544 | 18% |
| MCB and switchgear | 8536 | 18% |
| LED lights | 8539 | 18% |
| Fans | 8414 | 18% |
| Electric motors | 8501 | 18% |
| Pumps | 8413 | 18% |
| Inverters and UPS | 8504 | 18% |
| Batteries | 8507 | 18% |
| Solar panels | 8541 | 5% |
| Electrical panels | 8537 | 18% |
Capacitor hsn code and PCB hsn code
Fixed, variable and adjustable capacitors, including fan and motor capacitors, are 8532 at 18%. Bare printed circuit boards are 8534 at 18%. A PCB with components fitted is classified as a part of the machine it is made for, or under 8473 or 8517 for computers and phones.
Conduit pipe hsn code
PVC conduit pipes for wiring are plastic tubes under 3917 at 18%. Steel conduit pipes are 7306. Conduit fittings follow the material. See PVC pipes.
Electrical work hsn code and electrical contractors
Wiring jobs where the contractor brings the cable, switches and boards count as works contracts: SAC 995461 under 9954, at 18%. Labour only wiring work is also 18%. Repair of electrical appliances is SAC 998715. See SAC 9954 and installation charges.
Gst on electrical items: what changed
Most electrical goods were already at 18% and stayed there. Lead acid batteries moved down from 28% to 18%. ACs, televisions and some appliances also moved down from 28%; see the electronics hub. Solar devices stayed at the lower rate of 5%.
Electrical shop invoice
Electrical wholesaler to a contractor: Copper wire 2.5 sq mm, HSN 8544 49, 30 coils, Rs 75,000. MCB 16 A, HSN 8536 20, 100 pieces, Rs 18,000. Capacitor 2.5 mfd, HSN 8532 25, 200 pieces, Rs 4,000. Taxable value Rs 97,000. CGST 9% Rs 8,730. SGST 9% Rs 8,730. Total Rs 1,14,460.
Electrical accessories hsn code tips
Electrical shops sell thousands of small accessories: lugs, glands, tapes, ties, conduits, junction boxes and fixing clips. Each has a home heading based on its material and its job. Lugs and terminals are 8536 90, cable glands of brass 7419 or 8536, insulation tape 3919, cable ties 3926, PVC junction boxes 3926 or 8538, and conduit 3917. Nearly all are 18%, which keeps the tax simple, but a tidy item master with the right heading makes the GSTR-1 HSN summary much easier to file.
For electrical material hsn code questions from contractors: many buy material in one state and use it on a site in another. A purchase billed with IGST gives full credit in the contractor's home state registration, but if the site is in another state where the contractor is registered separately, the material should be billed to that registration so the credit sits where the output tax is paid. Ask suppliers to bill the correct GSTIN before dispatch, and check that the HSN and quantity on the bill match the delivery challan signed at the site, since mismatches are hard to fix after returns are filed.
Electrical service hsn code and repairs
Repair of electrical household appliances is SAC 998715, and repair of motors, transformers and other electrical equipment is usually 998719 or 998717 for industrial units. Rewinding a motor for a customer is a repair service at 18%. An electrician who visits homes for small jobs bills a service at 18% only if registered; small electricians below the Rs 20 lakh turnover limit need not register.
Frequently asked questions
What is the GST rate on electrical items?
Most electrical goods are 18%. Solar devices and EV chargers are 5%.
What is the capacitor hsn code?
Capacitors are 8532, at 18%.
What is the PCB hsn code?
Bare printed circuit boards are 8534, at 18%.
What is the electrical work hsn code?
Electrical installation in a building is SAC 995461 under 9954, at 18%.
What is the conduit pipe hsn code?
PVC conduit pipes are 3917, at 18%.