What is the HSN code for electrical items?

Electrical items HSN codes primarily fall under Chapter 85 (Electrical machinery and equipment) and Chapter 94 (Lamps and lighting fittings). Common codes include 85395000 for LED bulbs, 84145110 for ceiling fans, 85444900 for electrical wires, and 85365090 for switches.

What is the GST rate on electrical items?

GST rates on electrical items range from 12% to 28%. LED bulbs attract 12% GST, most items like fans, wires, switches, and appliances have 18% GST, while batteries (lead-acid, inverter) attract the highest rate of 28% GST.

What is the HSN code for LED bulbs?

LED bulbs have HSN code 85395000 and attract 12% GST in India. This is one of the lowest GST rates for electrical items, applied to promote energy-efficient lighting.

What is the HSN code for ceiling fans?

Ceiling fans use HSN code 84145110 with 18% GST. This same code applies to table fans, pedestal fans, and wall fans. Exhaust fans and industrial fans use HSN code 84145930, also with 18% GST.

What is the GST rate on electrical wires and cables?

Electrical wires and cables attract 18% GST. Insulated wires use HSN 85444900, power cables use 85444200, copper wires use 85444100, and fiber optic cables use 85446010, all at 18% GST rate.

What is the HSN code for electrical switches and sockets?

Electric switches use HSN code 85365090, plug sockets use 85366990, switch boards use 85371010, and MCB (circuit breakers) use 85363010. All these items attract 18% GST in India.

Why do batteries have higher GST rate?

Lead-acid batteries and inverter batteries attract 28% GST (HSN 85071000), the highest rate for electrical items. This is because they fall under the luxury/sin goods category. However, lithium-ion batteries and dry cell batteries have 18% GST (HSN 85076000 and 85061000).

What is the HSN code for water heaters (geysers)?

Water heaters (geysers) use HSN code 85164000 with 18% GST. This same code also covers electric irons, immersion heaters, and room heaters.

Can I claim input tax credit on electrical items?

Yes, businesses can claim input tax credit (ITC) on electrical items purchased for business use, such as office wiring, lighting, and equipment. You need proper GST invoices with correct HSN codes to claim ITC. ITC is not available for personal use items.

Which electrical items have 12% GST?

LED bulbs (HSN 85395000) and LED tube lights (HSN 85395010) are the main electrical items with 12% GST. This reduced rate promotes energy-efficient lighting in India.

What is the difference between Chapter 85 and Chapter 94 HSN codes?

Chapter 85 covers electrical machinery and equipment like motors, transformers, wires, switches, and appliances. Chapter 94 specifically covers lamps, lighting fittings, and illuminated signs. For example, LED lights use Chapter 94 (HSN 94054090), while LED bulbs use Chapter 85 (HSN 85395000).

Do all electrical fans have the same HSN code?

Most household fans (ceiling, table, pedestal, wall fans) use HSN code 84145110 with 18% GST. However, exhaust fans and industrial fans use a different code - HSN 84145930, though the GST rate remains 18%.

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Electrical Items HSN Code and GST Rate

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HomeElectrical Items HSN Code and GST Rate

Electrical Items HSN Code and GST Rate

Electrical items HSN Codes help classify electrical products for GST taxation in India. Understanding the correct HSN code for electrical goods ensures accurate billing, proper tax filing, and hassle-free business operations for manufacturers, traders, and retailers.

What is HSN Code for Electrical Items?

HSN codes for electrical items primarily fall under Chapter 85 (Electrical machinery and equipment) and Chapter 94 (Lamps and lighting fittings). The GST rate on electrical items ranges from 12% to 28% depending on the product category.

Common Electrical Items HSN Code and GST Rate

Lighting Equipment

Electrical Item	HSN Code	GST Rate
LED Bulbs	85395000	12%
CFL Bulbs	85393190	18%
Tube Lights	85395010	12%
LED Lights	94054090	18%
Decorative Lights	94054010	18%
Street Lights	94054020	18%

Fans and Air Circulation

Product	HSN Code	GST Rate
Ceiling Fans	84145110	18%
Table Fans	84145110	18%
Exhaust Fans	84145930	18%
Pedestal Fans	84145110	18%

Electrical Wires and Cables

Item	HSN Code	GST Rate
Insulated Wires	85444900	18%
Power Cables	85444200	18%
Copper Wires	85444100	18%
Fiber Optic Cables	85446010	18%

Switches and Sockets

Product	HSN Code	GST Rate
Electric Switches	85365090	18%
Plug Sockets	85366990	18%
Switch Boards	85371010	18%
MCB (Circuit Breakers)	85363010	18%

Electrical Appliances

Appliance	HSN Code	GST Rate
Water Heaters (Geysers)	85164000	18%
Immersion Heaters	85167100	18%
Electric Irons	85164000	18%
Room Heaters	85164000	18%
Induction Cooktops	85166000	18%

Batteries and Power Storage

Product	HSN Code	GST Rate
Lead-Acid Batteries	85071000	28%
Lithium-Ion Batteries	85076000	18%
Inverter Batteries	85071000	28%
Dry Cell Batteries	85061000	18%

Motors and Transformers

Item	HSN Code	GST Rate
Electric Motors	85015100	18%
Transformers (Small)	85043190	18%
Generators	85021100	18%
Voltage Stabilizers	85043290	18%

Electrical Items by GST Rate

12% GST Items

Product Category	Examples
LED Lighting	LED bulbs, LED tube lights

18% GST Items

Product Category	Examples
Fans	Ceiling, table, pedestal, exhaust fans
Wires & Cables	Insulated wires, power cables
Switches & Sockets	Electrical switches, plug points, MCBs
Heating Appliances	Geysers, irons, heaters
Motors & Generators	Electric motors, generators, transformers
Lighting Fixtures	CFL, decorative lights, street lights

28% GST Items

Product Category	Examples
Batteries	Lead-acid batteries, inverter batteries

Why Correct HSN Code Matters

Using the correct HSN code for electrical items is crucial for:

✅ Accurate GST Filing: Avoid tax notices and penalties
✅ Input Tax Credit (ITC): Claim proper tax credits
✅ E-way Bill Generation: Required for interstate transport
✅ Professional Invoicing: GST-compliant billing
✅ Audit Protection: Correct documentation during inspections

How to Find HSN Code for Electrical Items

Step	Action
1. Identify Product Category	Lighting, fan, wire, switch, appliance, battery
2. Check Chapter	Chapter 85 (electrical machinery) or 94 (lamps)
3. Find Specific Code	Use 4-digit, 6-digit, or 8-digit based on need
4. Verify GST Rate	Confirm current rate from official GST portal

Quick Reference: Top Electrical Items

Rank	Product	HSN Code	GST Rate
1	LED Bulbs	85395000	12%
2	Ceiling Fans	84145110	18%
3	Electrical Wires	85444900	18%
4	Switches	85365090	18%
5	Geysers	85164000	18%
6	MCB	85363010	18%
7	LED Lights	94054090	18%
8	Inverter Batteries	85071000	28%

Conclusion

Electrical items HSN codes primarily fall under Chapter 85 with GST rates of 12%, 18%, or 28%. Most common electrical goods like fans, wires, switches, and appliances attract 18% GST, while LED bulbs have a reduced rate of 12% GST, and batteries attract the highest rate of 28% GST.

For accurate billing and GST compliance, always verify the specific HSN code for your electrical products and use the correct 6-digit or 8-digit classification on invoices. This ensures smooth business operations and protects you during GST audits.