Q3HSN Code 8548
Electrical parts of machinery or apparatus, not specified
Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter
GST rate
| Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter | 18% |
| Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5% |
| Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps | 18% |
| E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer | 18% |
Codes under 8548
| Code | Description | GST rate |
|---|---|---|
| 8548 00 | Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter | Varies |
| 8548 10 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators | Varies |
| 8548 10 10 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: battery scrap, namely the following: lead battery plates covered by isri code word rails; battery lugs covered by isri code word rakes. | Varies |
| 8548 10 20 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: battery waste, namely the following: scrap drained or dry while intact, lead batteries covered by isri code word rains; scrap wet whole intact lead batteries covered by isri code word rink; scrap industrial intact lead cells covered by isri code word rono; scrap whole intact industrial lead batteries covered by isri code word roper; edison batteries covered by isri code word vaunt | Varies |
| 8548 10 90 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: other waste and scrap | Varies |
| 8548 90 00 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - other | Varies |
← Chapter 85: Electrical machinery and equipment
Related HSN codes
8549Electrical and electronic waste and scrap8547Insulating fittings for electrical machines, appliances8501Electric motors and generators (excluding generating sets)8546Electrical insulators of any material8502Electric generating sets and rotary converters8545Carbon electrodes, carbon brushes, lamp carbons, battery
Frequently Asked Questions
What is the HSN code for electrical parts of machinery or apparatus, not specified?
The HSN code for electrical parts of machinery or apparatus, not specified is 8548, under Chapter 85 (Electrical machinery and equipment).
What is the GST rate on electrical parts of machinery or apparatus, not specified?
It depends on the specific item: electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter is 18%; following renewable energy devices and parts for their manufacture:- (a) bio-gas plant; (b) solar power-based devices; (c) solar power generator; (d) wind mills, wind operated electricity generator (woeg); (e) waste to energy plants / devices; (f) solar lantern / solar lamp; (g) ocean waves/tidal waves energy devices/plants; (h) photo voltaic cells, whether or not assembled in modules or made up into panels. explanation:- if the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at s. no. 38 of the table mentioned in the notification no. 11/2017- central tax (rate), dated 28th june, 2017 [g.s.r. 690(e)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service is 5%; parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps is 18%; e-waste explanation.- for the purpose of this entry, e-waste means electrical and electronic equipment listed in schedule i of the e- waste (management) rules, 2016 (published in the gazette of india vide g.s.r. 338 (e) dated the 23rd march, 2016), whole or in part if discarded as waste by the consumer or bulk consumer is 18%.
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.