Where HSN 8544 60 20 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
- 8544 · Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
- Group
- Other electric conductors, for a voltage exceeding 1000 V
- Tariff item
- 8544 60 20 · Plastic insulated
- Unit
- m
GST Rate on HSN 8544 60 20
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 rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 516 | 8544 | Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors |
| 5% | Schedule I, S. No. 437 | 84, 85 or 94 | 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… (chapter-wide entry) |
| 18% | Schedule II, S. No. 387 | 84 or 85 | 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 (chapter-wide entry) |
| 18% | Schedule II, S. No. 473 | 84 or 85 | 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 (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods 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.
Customs Duty on HSN 8544 60 20
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 Policy and RoDTEP for HSN 8544 60 20
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.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 8544
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 8544 11 10 | EnamelledOf copper | 10% |
| 8544 11 90 | OtherOf copper | 10% |
| 8544 19 10 | Asbestos coveredOther | 15% |
| 8544 19 20 | Plastic insulatedOther | 15% |
| 8544 19 30 | Rubber insulatedOther | 15% |
| 8544 19 90 | OtherOther | 15% |
| 8544 20 10 | Co-axial cableCo-axial cable and other co-axial electric conductors | 10% |
| 8544 20 90 | OtherCo-axial cable and other co-axial electric conductors | 10% |
| 8544 30 00 | Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships | 15% |
| 8544 42 10 | Paper insulatedFitted with connectors | 15% |
| 8544 42 20 | Plastic insulatedFitted with connectors | 15% |
| 8544 42 30 | Rubber insulatedFitted with connectors | 15% |
| 8544 42 90 | OtherFitted with connectors | 15% |
| 8544 42 91 | Paper insulated, of a kind used in telecommunicationOther | 15% |
| 8544 42 92 | Plastic insulated, of a kind used in telecommunicationOther | 15% |
| 8544 42 93 | Rubber insulated, of a kind used in telecommunicationOther | 15% |
| 8544 42 99 | OtherOther | 15% |
| 8544 49 10 | paper insulatedOther | 15% |
| 8544 49 20 | Plastic insulatedOther | 15% |
| 8544 49 30 | Rubber insulatedOther | 15% |
| 8544 49 91 | Paper insulated, of a kind used in telecommunicationOther | 15% |
| 8544 49 92 | Plastic insulated, of a kind used in telecommunicationOther | 15% |
| 8544 49 93 | Rubber insulated, of a kind used in telecommunicationOther | 15% |
| 8544 49 99 | OtherOther | 15% |
| 8544 60 10 | Paper insulatedOther electric conductors, for a voltage exceeding 1000 V | 10% |
| 8544 60 20 | Plastic insulatedOther electric conductors, for a voltage exceeding 1000 V | 10% |
| 8544 60 30 | Rubber insulatedOther electric conductors, for a voltage exceeding 1000 V | 10% |
| 8544 60 90 | OtherOther electric conductors, for a voltage exceeding 1000 V | 10% |
| 8544 70 10 | Lead alloy sheathed cables for lighting purposesOptical fibre cables | Free |
| 8544 70 90 | OtherOptical fibre cables | Free |
- 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
- 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.
- 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.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- 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 or speak to our CA team before you act on it.