The inverter hsn code is 8504 40, the sub-heading for static converters, which also covers UPS units, SMPS, power adapters and chargers, and each of them is taxed at 18%. Transformers sit in the same heading 8504 at the same rate.
An EV charging point is the one 5% item here. The battery that goes with an inverter is a different product under 8507. This page covers each item, how stabilizers are classified and an inverter dealer's bill. The electrical hub is electrical items.
Inverters and UPS: codes and GST rates
Item / HSN / GST- Home inverter18%Static converter
- UPS for computers and offices18%Uninterruptible power supply
- SMPS, power supply units18%Switch mode supplies
- Mobile and laptop adapters, chargers18%Static converters
- Voltage stabilizer18%Often billed here
- Servo stabilizer with automatic control18%Automatic regulators
- Distribution and power transformers18%Large liquid dielectric; others 8504 21 to 8504 34
- Small transformers and chokes18%Inductors 8504 50
- Charger or charging station for EVs5%Specific entry
Quick facts
HSN heading
8504: transformers, static converters, inductorsGST rate
18% (9% CGST + 9% SGST)EV chargers
5%Batteries
8507 at 18%, billed separatelyDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8507 for an inverter (that is the battery)
8504 hsn code and gst rate by product
| Product | HSN | GST |
|---|---|---|
| Ballasts for discharge lamps | 8504 10 | 18% |
| Liquid dielectric transformers | 8504 21 to 8504 23 | 18% |
| Other transformers by kVA | 8504 31 to 8504 34 | 18% |
| Inverter, UPS | 8504 40 | 18% |
| SMPS, adapter, battery charger | 8504 40 | 18% |
| Other inductors, chokes | 8504 50 | 18% |
| Parts | 8504 90 | 18% |
| EV charger | 8504 | 5% |
Inverter hsn code with UPS: same line
Home inverters and UPS units convert battery DC to AC and are static converters under 8504 40 at 18%. An inverter sold with a battery as a combo should show two lines: the inverter under 8504 40 and the battery under 8507 20, both 18%. See batteries.
Stabilizer hsn code
Voltage stabilizers for ACs, televisions and fridges are commonly billed under 8504 40 as static converters. Servo stabilizers that regulate voltage automatically with a motor driven control are often classed as automatic regulating apparatus under 9032 89. Both are 18%, so pick the code that matches the product's design and stay consistent with your supplier.
Transformer and adapter hsn code
Power and distribution transformers are 8504 21 to 8504 34 by type and capacity. Small transformers for electronics are 8504 31. Mobile chargers and laptop adapters are 8504 40. All are 18%.
Solar inverters
Solar inverters used with solar power systems may fall within the renewable energy devices entry at 5% when supplied as part of a solar power device or for its manufacture. A solar inverter sold on its own is often billed at 18% under 8504 40. Read the renewable devices entry carefully; see solar panels.
Inverter dealer's bill
Dealer bill: Home inverter 1,100 VA, HSN 8504 40, Rs 6,500. Tubular battery 150 Ah, HSN 8507 20, Rs 12,500. Taxable value Rs 19,000. CGST 9% Rs 1,710. SGST 9% Rs 1,710. Total Rs 22,420.
Installation billed separately is a service at 18%. Annual maintenance of UPS systems is a repair service under SAC 9987.
Inverter gst rate and credit for businesses
A shop, clinic or office buying an inverter or UPS for its own premises can take credit of the 18% GST, since these are not on the blocked list. An inverter dealer who also takes back old batteries should bill the new battery at its full value and record the old battery as consideration received. Inverter rates did not change in the reform; the big change was for lead acid batteries, which moved from 28% to 18%.
Common errors with power products
| Problem | Fix |
|---|---|
| Inverter and battery on one line | Show 8504 40 and 8507 as separate lines |
| EV charger at 18% | EV chargers and charging stations have a 5% entry |
| Transformer under 8537 | Transformers are 8504; panels are 8537 |
This inverter guide is general and follows the usual reading of heading 8504 today. Solar and EV equipment have conditional entries, so read them on the GST portal and ask a GST practitioner or chartered accountant before applying a lower rate.
Frequently asked questions
What is the inverter hsn code?
Inverters are static converters under 8504 40, at 18%.
What is the UPS hsn code and gst rate?
UPS units are 8504 40 at 18%.
What is the 8504 hsn code gst rate?
18% for transformers, inverters, UPS and adapters. EV chargers are 5%.
What is the stabilizer hsn code?
Voltage stabilizers are usually 8504 40, and servo stabilizers 9032 89. Both are 18%.
What is the SMPS hsn code?
SMPS units are 8504 40, at 18%.