HSN Codes for Electronics & Electrical Goods
Electrical machinery & electronics — HSN codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapter 85 covers electrical machinery and electronic goods — mobile phones, chargers, batteries, wires and cables, switches, LED lights, televisions, audio equipment and most consumer electronics. It is one of the busiest chapters for GST invoicing because almost every retailer and electronics trader in India works with these codes daily.
Most items in this chapter attract the standard 18% GST rate, though a few electrical inputs fall at 5%. Mobile phones and their chargers have their own well-known classification — always confirm the exact 8-digit code, because accessories (earphones, power banks, cases) can sit at a different rate than the handset itself.
Use the table below to find the correct HSN code and GST rate for the specific electronic product you are billing, then generate a compliant invoice in seconds.
HSN Codes & GST Rates
| HSN Code | Description | GST Rate |
|---|---|---|
| 85 | 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;... | 5% |
| 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 | 18% |
| 8501 | Electric motors and generators (excluding generating sets) | 18% |
| 8502 | Electric generating sets and rotary converters | 18% |
| 8503 | Parts suitable for use solely or principally with the machines of heading 8501 or 8502 | 18% |
| 8504 | Charger or charging station for Electrically operated vehicles | 5% |
| 8504 | Electrical transformers, static converters (for example, rectifiers) and inductors other than charger or charging station for Electrically operated vehicles | 18% |
| 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; electro-magnetic couplings, clutches and brakes;... | 18% |
| 8506 | Primary cells and primary batteries | 18% |
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) | 18% |
| 8508 | Vacuum cleaners | 18% |
| 8509 | Electro-mechanical domestic appliances, with self- contained electric motor, other than vacuum cleaners of heading 8508 | 18% |
| 8510 | Shavers, hair clippers and hair-removing appliances, with self-contained electric motor | 18% |
| 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 coils, sparking plugs and glow plugs, starter motors);... | 18% |
| 8512 | Electrical lighting or signalling equipment (excluding | 18% |
| 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 | 18% |
| 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 materials by induction or dielectric loss | 18% |
| 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 apparatus, whether or not capable of cutting; electric machines... | 18% |
| 8516 | Solar cookers | 5% |
| 8516 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand... | 18% |
| 8517 | All goods | 18% |
| 8518 | Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency... | 18% |
| 8519 | Sound recording or reproducing apparatus | 18% |
| 8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | 18% |
| 8522 | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 | 18% |
| 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 masters for the production of discs, but excluding products of... | 18% |
| 8524 | Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens | 18% |
| 8525 | Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera... | 18% |
| 852560 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. | 5% |
| 8526 | Radar apparatus, radio navigational aid apparatus and radio | 18% |
| 8527 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock | 18% |
| 8528 | Television set (including LCD or LED television), Computer Monitors, Set top Box for Television; monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating... | 18% |
| 8529 | Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 | 18% |
| 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 8608) | 18% |
| 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 | 18% |
| 8532 | Electrical capacitors, fixed, variable or adjustable (pre-set) | 18% |
| 8533 | Electrical resistors (including rheostats and potentiometers), other than heating resistors | 18% |
| 85340000 | Printed Circuits | 18% |
| 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 limiters, surge suppressors, plugs and other connectors,... | 18% |
| 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, sockets, lampholders, and other connectors, junction... | 18% |
| 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 those incorporating instruments or apparatus of chapter 90,... | 18% |
| 8538 | Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 | 18% |
| 8539 | Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps | 18% |
| 8540 | Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves | 18% |
| 8541 | Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); mounted piezo-electric... | 18% |
| 8542 | Electronic integrated circuits | 18% |
| 8543 | Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter | 18% |
| 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... | 18% |
| 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 | 18% |
| 8546 | Electrical insulators of any material | 18% |
| 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) incorporated during moulding solely for the purposes of... | 18% |
| 85480000 | Electrical parts of machinery or apparatus, not specified or included elsewhere in Chapter 85 | 18% |
| 8549 | Electrical and electronic waste and scrap | 18% |
Showing 53 HSN codes for this category.
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What is the GST rate on mobile phones?
Mobile phones are taxed at the standard rate for the chapter — confirm the current figure against the table below, as smartphones and feature phones share the same classification. Chargers and accessories may be rated separately, so bill them on their own line with their own HSN code.
What HSN code applies to wires and cables?
Insulated wires, cables and conductors fall under heading 8544 within this chapter. The exact 8-digit code depends on the voltage rating and construction — pick the closest match in the table.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.