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HSN Code 85437093: Professional beauty care equipment

HSN 8543 70 93 is professional beauty care equipment, a tariff item of heading 8543 (electrical machines and apparatus having individual functions, not specified or including elsewhere in this…). GST: 5% / 18%. Basic customs duty: 7.5%. Export policy: Free; RoDTEP 0.7% of FOB value.

Checked against the official files on 2 October 2026Heading 8543Chapter 85 · Electrical machinery and equipment and…
GST rate5% / 18%

More than one entry reaches this code. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 4 entries
Basic customs duty7.5%

Standard rate, unit u.

Customs Tariff · First Schedule · Ch. 85
Export policyFree

No export authorisation needed.

ITC(HS) 2022 · Schedule 2
RoDTEP0.7%

Of FOB value, exports from the domestic tariff area. AA, SEZ and EOU exports: 0.4%. Up to 31 December 2026.

Appendix 4R · w.e.f. 10 Oct 2024
Classification

Where HSN 8543 70 93 Sits

Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.

Chapter
85 · Electrical machinery and equipment and parts thereof; sound recorders and reproducers; television image and sound recorders and reproducers, parts and accessories of such articles
Heading
8543 · Electrical machines and apparatus having individual functions, not specified or including elsewhere in this chapter
Group
Other
Tariff item
8543 70 93 · Professional beauty care equipment
Unit
u
GST

GST Rate on HSN 8543 70 93

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.

GST rateEntryCodes namedGoods covered by the entry
18%Schedule II, S. No. 5158543Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
5%Schedule I, S. No. 43784, 85 or 94Following 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… (chapter-wide entry)
18%Schedule II, S. No. 38784 or 85Parts 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 (chapter-wide entry)
18%Schedule II, S. No. 47384 or 85E-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 (chapter-wide entry)
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 8543 70 93

An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Export

Export Policy and RoDTEP for HSN 8543 70 93

Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.7% of FOB value for exports from the domestic tariff area and 0.4% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Same heading

Other Codes Under HSN 8543

Tariff itemDescriptionBasic customs duty
8543 10 10Ion implanters for doping semi conductor materialParticle acceleratorsFree
8543 10 20Vane graff, cock-croft, Walton acceleratorsParticle accelerators7.5%
8543 10 30Synchrocyclotrons, synchrotronsParticle accelerators7.5%
8543 10 90Other including cyclotronsParticle accelerators7.5%
8543 20 10Sweep generatorsSignal generators7.5%
8543 20 20Impulse generatorsSignal generators7.5%
8543 20 30Tacho generatorsSignal generators7.5%
8543 20 90OtherSignal generators7.5%
8543 30 00Machines and apparatus for electroplating, electrolysis or electrophoresis7.5%
8543 40 00Electronic cigarettes and similar personal electric vaporising devices7.5%
8543 70 11Proximity card and tagsOther machines and apparatusFree
8543 70 12Metal detectorOther machines and apparatus7.5%
8543 70 13Mine detectorOther machines and apparatus7.5%
8543 70 19OtherOther machines and apparatus7.5%
8543 70 21Digital reverberatorsAudio special effect equipment7.5%
8543 70 22Mixing system or consolesAudio special effect equipment7.5%
8543 70 29OtherAudio special effect equipment7.5%
8543 70 31Video mixing system or consolesVideo special effect equipments7.5%
8543 70 32Video effect systemVideo special effect equipments7.5%
8543 70 33Digital layering machineVideo special effect equipments7.5%
8543 70 34Paint boxVideo special effect equipments7.5%
8543 70 35Video typewriterVideo special effect equipments7.5%
8543 70 36Video matting machineVideo special effect equipments7.5%
8543 70 39OtherVideo special effect equipments7.5%
8543 70 41Computerised editing system controlling more than three video editing machinesEdit control Unit7.5%
8543 70 42Other video control unitEdit control Unit7.5%
8543 70 49OtherEdit control Unit7.5%
8543 70 50Colour correctorEdit control Unit7.5%
8543 70 61Broadcast amplifierAmplifier7.5%
8543 70 62Limiting amplifier, video distribution amplifier and stabilizing amplifiersAmplifier7.5%
8543 70 69OtherAmplifier7.5%
8543 70 71Graphic equalizerGraphic equalizer and synthesized receivers7.5%
8543 70 72Synthesised receiversGraphic equalizer and synthesized receivers7.5%
8543 70 91RF(radio frequency) power amplifer and noise generators for communication jamming equipment, static and mobile or man-portableOther7.5%
8543 70 92Equipment gadgets based on solar energyOther7.5%
8543 70 93Professional beauty care equipmentOther7.5%
8543 70 94Audio visual stereo encodersOther7.5%
8543 70 95Time code generatorOther7.5%
8543 70 99OtherOther7.5%
8543 90 00Parts7.5%
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.

People also ask

Questions, answered

Short, direct answers to the 4 questions readers ask most on this topic.

HSN 8543 70 93 is the tariff item for professional beauty care equipment, under heading 8543 (Electrical machines and apparatus having individual functions, not specified or including elsewhere in this…) of Chapter 85.

The entries of Notification No. 9/2025-Central Tax (Rate) that reach this code give 5% / 18%. The rate depends on the description in the entry.

The basic customs duty in the Customs Tariff is 7.5%. Social welfare surcharge at 10% of the duty and IGST at the GST rate are added. An exemption notification or a trade agreement can reduce the duty actually payable.

Yes. Appendix 4R lists the code at 0.7% of FOB value. The scheme continues up to 31 December 2026.