Q3HSN Code 8538
Parts of apparatus (headings 8535, 8536, 8537)
Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
GST rate
18%
Codes under 8538
| Code | Description | GST rate |
|---|---|---|
| 8538 10 | Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537 not equipped with their apparatus: | 18% |
| 8538 10 10 | For industrial use — boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537 not equipped with their apparatus | 18% |
← Chapter 85: Electrical machinery and equipment
Related HSN codes
8539Electrical filament or discharge lamps, including sealed8537Boards, panels, consoles, desks, cabinets and other bases8540Thermionic, cold cathode or photo-cathode valves and tubes8536Electrical apparatus for switching or protecting electrical8541Semiconductor devices8535Electrical apparatus for switching or protecting electrical
Frequently Asked Questions
What is the HSN code for parts of apparatus (headings 8535, 8536, 8537)?
The HSN code for parts of apparatus (headings 8535, 8536, 8537) is 8538, under Chapter 85 (Electrical machinery and equipment).
What is the GST rate on parts of apparatus (headings 8535, 8536, 8537)?
Parts of apparatus (headings 8535, 8536, 8537) is taxed at 18% GST under HSN code 8538.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
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.