Chapter 85
Headings in HSN Chapter 85
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 8501 | Electric motors and generators (excluding generating sets) | 5% / 18% | 10% / 15% | 46 |
| 8502 | Electric generating sets and rotary converters | 5% / 18% | 7.5% / 10% | 15 |
| 8503 | Parts suitable for use solely or principally with the machines of heading 8501 or 8502 | 5% / 18% | 7.5% | 4 |
| 8504 | Electrical transformers, static converters (for example, rectifiers) and inductors | 5% / 18% | 7.5% – 20% | 23 |
| 8505 | Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices… | 5% / 18% | 7.5% | 5 |
| 8506 | Primary cells and primary batteries | 5% / 18% | 10% / 15% | 8 |
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) | 5% / 18% | 5% – 20% | 9 |
| 8508 | Vacuum cleaners | 5% / 18% | 10% | 4 |
| 8509 | Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508. | 5% / 18% | 10% / 20% | 4 |
| 8510 | Shavers, hair clippers and hair-removing appliances, with self-contained electric motor | 5% / 18% | 10% / 20% | 4 |
| 8511 | Electrical ignition or starting equipment of a kind used for spark-ignition or compression- ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition… | 5% / 18% | 15% | 9 |
| 8512 | Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles | 5% / 18% | 15% | 8 |
| 8513 | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 | 5% / 18% | 7.5% / 10% | 6 |
| 8514 | Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of… | 5% / 18% | 7.5% | 10 |
| 8515 | Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and… | 5% / 18% | 7.5% / 10% | 13 |
| 8516 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example… | 5% / 18% | 10% / 20% | 16 |
| 8517 | Telephone sets, smartphones and other telephones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of vice, images or other data… | 5% / 18% | Free / 15% / 20% | 23 |
| 8518 | Microphones and stands therefor: loudspeakers, whether or not mounted in their enclosures: headphones and earphones, whether or not combined with a microphone, and sets consisting of a… | 5% / 18% | 10% / 15% / 20% | 14 |
| 8519 | Sound recording or reproducing apparatus | 5% / 18% | 10% | 8 |
| 8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | 5% / 18% | 10% / 20% | 12 |
| 8522 | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 | 5% / 18% | 10% | 2 |
| 8523 | Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and… | 5% / 18% | Free / 10% | 38 |
| 8524 | Flat panel display modules, whether or not incorporating touch-sensitive screens whether or not incorporating touch-sensitive screens | 5% / 18% | 15% | 24 |
| 8525 | Transmission apparatus for radio-broadcasting or television, whether or not incorporation reception apparatus or sound recording or reproducing apparatus; television cameras, digital… | 5% / 18% | Free / 7.5% / 20% | 10 |
| 8526 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | 5% / 18% | 7.5% | 8 |
| 8527 | Reception apparatus for radio-broadcasting whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock | 5% / 18% | 10% | 8 |
| 8528 | Monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio-broadcastreceivers or sound or video… | 5% / 18% | 10% / 20% | 18 |
| 8529 | Parts suitable for use solely or principally with the apparatus of headings 8524 to 8528 | 5% / 18% | 7.5% / 10% / 15% | 14 |
| 8530 | Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading… | 5% / 18% | 7.5% | 4 |
| 8531 | Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 | 5% / 18% | Free / 10% | 6 |
| 8532 | Electrical capacitors, fixed, variable or adjustable (pre-set) | 5% / 18% | Free | 10 |
| 8533 | Electrical resistors (including rheostats and potentiometers), other than heating resistors | 5% / 18% | Free | 20 |
| 8534 | Circuits; printed | 5% / 18% | Free | 1 |
| 8535 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage… | 5% / 18% | 7.5% / 10% | 34 |
| 8536 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs… | 5% / 18% | 10% / 15% | 27 |
| 8537 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including… | 5% / 18% | 15% | 3 |
| 8538 | Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537 | 5% / 18% | 7.5% / 15% | 3 |
| 8539 | Electric filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps, arc-lamps; light-emitting diode (led) light sources | 5% / 18% | 10% / 15% / 20% | 24 |
| 8540 | Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes… | 5% / 18% | Varies | 14 |
| 8541 | Semiconductor devices (for example, diodes, transistors, semiconductor-based trans- ducers); photosensitive semicon- ductor devices, including photovoltaic cells whether or not assembled in… | 5% / 18% | Varies | 13 |
| 8542 | Electronic integrated circuits | 5% / 18% | Free / 7.5% | 5 |
| 8543 | Electrical machines and apparatus having individual functions, not specified or including elsewhere in this chapter | 5% / 18% | Free / 7.5% | 40 |
| 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… | 5% / 18% | Free / 10% / 15% | 30 |
| 8545 | Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | 5% / 18% | 7.5% | 6 |
| 8546 | Electrical insulators of any material | 5% / 18% | 7.5% | 17 |
| 8547 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets)… | 5% / 18% | 7.5% | 9 |
| 8548 | Electrical parts of machinery or apparatus; not specified or elsewhere included in this chapter | 5% / 18% | 10% | 1 |
| 8549 | Electrical and electronic waste and scrap | 5% / 18% | 10% | 11 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
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.
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.