The electrical panel hsn code is 8537 for boards, panels, consoles and cabinets equipped with two or more switching or protecting apparatus, which covers control panels, distribution boards, MCC and PCC panels and PLCs, and GST on them is 18%. Empty enclosures and parts of panels go to 8538, also at 18%.
The voltage decides the 6 digit line: 8537 10 for up to 1,000 volts and 8537 20 above. VFDs, fire alarm panels and PVC wall panels sit elsewhere. This page explains each, with a panel builder's bill. Cables, lights and the rest of the range start at the electrical hub.
Electrical panels: codes and GST rates
Item / HSN / GST- Control panels, up to 1,000 V18%Boards with two or more apparatus
- Distribution boards with MCBs18%Fitted DBs
- PLC controllers18%Programmable controllers
- Motor control centres, PCC panels18%Low voltage
- HT panels above 1,000 V18%High voltage boards
- Empty panel enclosures and boxes18%Not equipped with apparatus
- Parts of switchgear and panels18%Parts for 8535 to 8537
- VFDs and AC drives18%Static converters
- Fire alarm panels18%Signalling apparatus
- PVC wall panels18%Plastic, not electrical; some billed 3921
Quick facts
HSN headings
8537 equipped panels, 8538 parts and empty enclosuresGST rate
18% (9% CGST + 9% SGST)Voltage split
8537 10 up to 1,000 V, 8537 20 aboveDrives
VFDs under 8504 40Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8536 for complete panels
Electrical panel hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Control panel, starter panel | 8537 10 | 18% |
| Distribution board fitted with MCBs | 8537 10 | 18% |
| PLC, programmable controller | 8537 10 | 18% |
| MCC, PCC, APFC panel | 8537 10 | 18% |
| HT panel, ring main unit | 8537 20 | 18% |
| Empty panel enclosure, MCB box | 8538 10 | 18% |
| Panel parts, busbars, mounting plates | 8538 90 | 18% |
| VFD, AC drive, soft starter | 8504 40 | 18% |
| Fire alarm panel | 8531 | 18% |
| PVC wall panel | 3925 or 3921 | 18% |
8537 hsn code and what counts as a panel
Heading 8537 covers 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 with numerical control apparatus. A metal box with one switch is not a panel; it is the switch under 8536 in a box. A box with several breakers, contactors and relays wired together is 8537.
8538 hsn code description
Heading 8538 holds parts suitable for use solely or principally with apparatus of headings 8535, 8536 and 8537. 8538 10 is for boards, panels, consoles and cabinets not yet equipped with their apparatus, such as empty panel enclosures. 8538 90 is for other parts. Both are 18%.
VFD and PLC hsn code
A VFD or AC drive controls motor speed by converting power and is billed as a static converter under 8504 40 at 18%. A PLC unit is a programmable controller under 8537 10. See inverters and electric motors.
Panel builder's invoice
Panel builder to a factory: MCC panel with breakers and starters, HSN 8537 10, 1 unit, taxable value Rs 3,40,000. CGST 9% Rs 30,600. SGST 9% Rs 30,600. Total Rs 4,01,200.
When the panel builder also installs and cables the panel at the site as part of an electrical contract, GST treats the whole job as a works contract under SAC 9954. Switchgear items inside the panel are covered on the MCB page.
Fire alarm panel and PVC panel
Fire alarm control panels are electric signalling apparatus under 8531 at 18%. PVC wall and ceiling panels are plastic building products under 3925 or 3921 at 18% and have nothing to do with electrical panels.
Panel builders should use this outline of headings 8537 and 8538 as background. Whether a box counts as an equipped panel depends on what is fitted, so check the GST portal and ask a GST practitioner or chartered accountant about supply and installation contracts.
Frequently asked questions
What is the electrical panel hsn code?
Equipped electrical panels are 8537, with 8537 10 for up to 1,000 volts. GST is 18%.
What is the 8538 hsn code?
8538 covers parts of switchgear and panels, including empty enclosures, at 18%.
What is the control panel hsn code?
Control panels are 8537 10, at 18%.
What is the VFD hsn code?
VFDs are static converters under 8504 40, at 18%.
What is the PLC hsn code?
PLCs are 8537 10, at 18%.