HSN Code is the unique number that is allotted to each and every good to give them an identity.
For electrical goods, the HSN code has six numbers starting with numbers 3,6,8, or 9.
Do you struggle to figure out what is the HSN code for electrical goods is in GST, then this article is for you.
Let’s dive in!
HSN Code for the Electrical goods
| HSN Code | Description |
| 8501 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) |
| 850110 | MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W |
| 85011011 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W: – DC MOTOR: MICRO MOTOR |
| 85011012 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W: – DC MOTOR: STEPPER MOTOR |
| 85011013 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W: – DC MOTOR: WIPER MOTOR |
| 85011019 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W: – DC MOTOR: OTHER |
| 85011020 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W:AC MOTOR |
| 85012000 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) UNIVERSAL AC OR DC MOTORS OF AN OUTPUT EXCEEDING 37.5 W |
| 850131 | OF AN OUTPUT NOT EXCEEDING 750 W |
| 85013111 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT NOT EXCEEDING 750 W: – DC MOTORS: MICRO MOTOR |
| 85013112 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT NOT EXCEEDING 750 W: – DC MOTORS: STEPPER MOTOR |
| 85013113 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT NOT EXCEEDING 750 W: – DC MOTORS: WIPER MOTOR |
| 85013119 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT NOT EXCEEDING 750 W: – DC MOTORS: OTHER |
| 85013120 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT NOT EXCEEDING 750 W: DC GENERATORS |
| 850132 | OF AN OUTPUT EXCEEDING 750 W BUT NOT EXCEEDING 75 KW |
| 85013210 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT EXCEEDING 750 W BUT NOT EXCEEDING 75 KW: DC MOTOR |
| 85013220 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT EXCEEDING 750 W BUT NOT EXCEEDING 75 KW: DC GENERATORS |
| 850133 | OF AN OUTPUT EXCEEDING 75 KW BUT NOT EXCEEDING 375 KW |
| 85013310 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS:- OF AN OUTPUT EXCEEDING 75 KW BUT NOT EXCEEDING 375 KW: DC MOTORS |
| 85013320 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS:- OF AN OUTPUT EXCEEDING 75 KW BUT NOT EXCEEDING 375 KW: DC GENERATORS |
| 850134 | OF AN OUTPUT EXCEEDING 375 KW |
| 85013410 | ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS:- OF AN OUTPUT EXCEEDING 375 KW:OF AN OUTPUT EXCEEDING 375 KW BUT NOT EXCEEDING 1,000 KW |
Here is the link to the complete list of HSN codes for electrical goods – https://bit.ly/3FZjCyc
What is the GST rate for electrical items?
The GST rate for each household electronic appliance like the dishwasher, AC, etc is 28%.
Basic appliances such as fridges and washing machines are taxed at 18% by the government.
A list of electrical items with GST rates is provided below.
| Description | Rate (%) |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) | 18% |
| MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W: – DC MOTOR: MICRO MOTOR | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W: – DC MOTOR: STEPPER MOTOR | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W: – DC MOTOR: WIPER MOTOR | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W: – DC MOTOR: OTHER | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W:AC MOTOR | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) UNIVERSAL AC OR DC MOTORS OF AN OUTPUT EXCEEDING 37.5 W | 18% |
| OF AN OUTPUT NOT EXCEEDING 750 W | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT NOT EXCEEDING 750 W: – DC MOTORS: MICRO MOTOR | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT NOT EXCEEDING 750 W: – DC MOTORS: STEPPER MOTOR | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT NOT EXCEEDING 750 W: – DC MOTORS: WIPER MOTOR | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT NOT EXCEEDING 750 W: – DC MOTORS: OTHER | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT NOT EXCEEDING 750 W: DC GENERATORS | 18% |
| OF AN OUTPUT EXCEEDING 750 W BUT NOT EXCEEDING 75 KW | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT EXCEEDING 750 W BUT NOT EXCEEDING 75 KW: DC MOTOR | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS: – OF AN OUTPUT EXCEEDING 750 W BUT NOT EXCEEDING 75 KW: DC GENERATORS | 18% |
| OF AN OUTPUT EXCEEDING 75 KW BUT NOT EXCEEDING 375 KW | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS:- OF AN OUTPUT EXCEEDING 75 KW BUT NOT EXCEEDING 375 KW: DC MOTORS | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS:- OF AN OUTPUT EXCEEDING 75 KW BUT NOT EXCEEDING 375 KW: DC GENERATORS | 18% |
| OF AN OUTPUT EXCEEDING 375 KW | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS:- OF AN OUTPUT EXCEEDING 375 KW:OF AN OUTPUT EXCEEDING 375 KW BUT NOT EXCEEDING 1,000 KW | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS:- OF AN OUTPUT EXCEEDING 375 KW:OF AN OUTPUT EXCEEDING 1,000 KW BUT NOT EXCEEDING 2,000 KW | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS:- OF AN OUTPUT EXCEEDING 375 KW:OF AN OUTPUT EXCEEDING 2,000 KW BUT NOT EXCEEDING 5,000 KW | 18% |
| ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) – OTHER DC MOTORS; DC GENERATORS:- OF AN OUTPUT EXCEEDING 375 KW:OF AN OUTPUT EXCEEDING 5,000 KW BUT NOT EXCEEDING 10,000 KW | 18% |
The link to the complete list of Electrical goods is given:- https://bit.ly/3Wr9qWp
Can we claim ITC for Electrical items?
Input Tax Credit (ITC) is not available on:
Air conditioning plant, lift, Electrical fittings, Roof solar plant, and Fire safety extinguishers
How do you save GST on electronic items?
To save GST on electronic items, you need to:
- Purchase from a GST-registered retailer
- Get a debit note or tax invoice from the retailer
- Then file for input credits under GST law
- Save the tax
Frequently Asked Questions(FAQ):-
What is the GST rate on HSN 8507?
28% GST is the rate fixed for HSN 8507 (Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular).
Is GST exempt on electricity?
Yes, electricity is exempted from GST and electrical energy is classified as “goods”.
Can I take ITC on laptop?
Yes, if you have purchased from a GST-registered retailer and received a debit note/tax invoice, then you can file for Input Tax Credit (ITC).
Can I take ITC on AC?
Yes, you can claim ITC on AC which will be used for running the business.
Input Tax Credit (ITC) can be claimed on goods and services which are purchased and will be used in the business.
Can we take ITC on a refrigerator?
No, you can’t claim ITC on the refrigerator as it is for personal use not for business.
Can we claim ITC on LED lights?
Yes, you can claim ITC on LED lights as per section 16 of the CGST Act, 2017.
Wrapping Up
We hope your doubts and queries related to What is the HSN code for electrical goods in GST, are now resolved.
If you have any further queries related to this article, feel free and do let us know in the comment section below.