Chapter 85 · Section XVI

HSN Code Chapter 85: Electrical machinery and equipment

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

Rate distribution

18%: 44 headings
Varies: 4 headings

Headings in Chapter 85

Code	Description	GST rate
8501	Electric motors and generators (excluding generating sets)	18%
8502	Electric generating sets and rotary converters	18%
8503	Parts of machines (headings 8501, 8502)	18%
8504	Electrical transformers, static converters	Varies
8505	Electro-magnetic, permanent magnets and articles intended	18%
8506	Primary cells and primary batteries	18%
8507	Electric accumulators, including separators therefor	18%
8508	Vaccum cleaners	18%
8509	Electro-mechanical domestic appliances, with self contained	18%
8510	Shavers, hair clippers and hair-removing appliances	18%
8511	Electrical ignition or starting equipment of a kind used	18%
8512	Electrical lighting or signalling equipment	18%
8513	Portable electric lamps designed to function by their own	18%
8514	Industrial or laboratory electric furnaces and ovens	18%
8515	Electric (including electrically heated gas), laser	18%
8516	Electric instantaneous or storage water heaters	Varies
8517	Telephone sets, including smartphones and other telephones	18%
8518	Microphones and stands therefor	18%
8519	Sound recording or reproducing apparatus	18%
8521	Video recording or reproducing apparatus	18%
8522	Parts of apparatus (headings 8519, 8521)	18%
8523	Discs, tapes, solid-state non-volatile storage devices	18%
8524	Flat panel display modules, whether or not incorporating	18%
8525	Transmission apparatus for radio-broadcasting	Varies
8526	Radar apparatus, radio navigational aid apparatus and radio	18%
8527	Reception apparatus for radio-broadcasting	18%
8528	Monitors and projectors, not incorporating television	18%
8529	Parts of apparatus (heading 8524)	18%
8530	Electrical signalling, safety or traffic control equipment	18%
8531	Electric sound or visual signalling apparatus	18%
8532	Electrical capacitors, fixed, variable or adjustable	18%
8533	Electrical resistors	18%
8534	Printed circuits	18%
8535	Electrical apparatus for switching or protecting electrical	18%
8536	Electrical apparatus for switching or protecting electrical	18%
8537	Boards, panels, consoles, desks, cabinets and other bases	18%
8538	Parts of apparatus (headings 8535, 8536, 8537)	18%
8539	Electrical filament or discharge lamps, including sealed	18%
8540	Thermionic, cold cathode or photo-cathode valves and tubes	18%
8541	Semiconductor devices	18%
8542	Electronic integrated circuits	18%
8543	Electrical machines and apparatus having individual	18%
8544	Insulated (including enamelled or anodised) wire, cable	18%
8545	Carbon electrodes, carbon brushes, lamp carbons, battery	18%
8546	Electrical insulators of any material	18%
8547	Insulating fittings for electrical machines, appliances	18%
8548	Electrical parts of machinery or apparatus, not specified	Varies
8549	Electrical and electronic waste and scrap	18%

Nearby chapters in Section XVI

84Machinery, engines and mechanical appliances

← All HSN chapters

Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.