Know All About the HSN Code For Electronic Items

Developed by the World Customs Organization (WCO), the Harmonized System of Nomenclature (HSN) is used to classify goods systematically. It is considered to be the global standard for categorising goods. The electric item HSN code is a 6-digit uniform code that classifies different products and is also used for the classification for tax purposes.

Did you know? HSN Code is a Harmonized System of Nomenclature and was introduced in 1988 by the World Customs Organization (WCO

What HSN is all about?

HSN expands as a Harmonised System of Nomenclature Code. It applies to B2B and B2C tax invoices on supplies of goods and services. HSN was introduced during 1988 by the World Customs Organization. It was introduced for systematic classification for both national and international.

Who Needs An HSN Code?

People who are into manufacturing, import-export and related industries use HSN codes. Manufacturers had been furnishing the codes even in pre-GST regime. The HSN code for electric items and the GST rates on electrical items can be understood from the following tables -

HSN Code - 4821

The products include electronic Shelf Labels with 18% GST.

HSN Code	Description	GST%
482190	Products include: Electronic Shelf Label	18%
48219090	Electronic Shelf Label, and Printed Labels	18%

HSN Code – 7011

It includes glass envelopes, bulbs, tubes, and others.

HSN Code	Description	GST%
70119010	Glass Envelopes for electroni valves	18%

Also Read: GST Frequently Asked Questions

HSN Code – 8301

The products under this are electronically operated Door locks.

HSN Code	Description	GST%
830160	Products include: Electronic Door Lock	18%
83014090	Electronic Lock, Em Lock	18%
83016000	PARTS OF ARTICLES IN HDG 8301	18%

HSN Code - 8423

It includes Weighing Machinery, Weight Operated Counting Or Checking Machine and others. The list of products is given below.

HSN Code	Description	GST%
842381	Weighing machinery having a maximum weighing capacity = 30 kg (excluding balances of a sensitivity of 5 CG or better, personal weighing machines, household scales, scales for continuous weighing of goods on conveyors, constant weight scales, and scales for discharging a pre-determined weight of material into a bag or container, incl. hopper scales), products include: Electronic Weighing Scale	18%
842389	Weighing machinery with a maximum weighing capacitof y 5.000 kg	18%
842390	Weighing machine weights of all kinds; parts of weighing machinery, n.e.s., Products include: Electronic Weighbridge	18%
84238190	Products Include: digital weighing machine, electronic weighing scale	18%
84238900	Products Include: anabond, electronic scale, digital weighing scale, electronic balance	18%
84239010	Weighing machine, electronic Weighing Machine	18%
84239020	Parts of weighing machinery art Products include: electronic Weighbridge, membrane Keypad, electronic weighbridge	18%

HSN Code - 8431

This includes parts of machinery. The list is mentioned below.

HSN Code	Description	GST%
84312090	Products include: Drive Wheel, Electronic Weighing Scale, Pallet Trolley, Forklift Truck	18%

HSN Code – 8456

Machine-tools for working any material by removal of material using laser/ light/ photon beam, and others

HSN Code	Description	GST%
845610	Machine tools for working any material by removal of material, operated by laser or other light or photon beam processes (excluding soldering and welding machines, incl. those which can be used for cutting, material testing machines, and machines to manufacture semiconductor devices or of electronic integrated circuits)	18%
845611	Machine tools for working any material by removal of material, operated by laser (excl. soldering and welding machines, also those which can be used for cutting, material testing machines and machines to manufacture of semiconductor devices or electronic integrated circuits)	18%
845612	Machine tools for working any material by removal of material, operated by light or photon beam processes other than laser (excl. soldering and welding machines, also those which can be used for cutting, material testing machines and machines to manufacture of semiconductor devices or electronic integrated circuits)	18%
845690	Machine tools for working any material by removal of material, operated by electro-chemical processes or electron beam, ion beam or plasma arc processes; waterjet cutting machines (excluding soldering and welding machines, materials testing machines, and machines for the manufacture of semiconductor devices, or of electronic integrated circuits)	18%

Also Read: Key Advantages and Disadvantages of GST for Businesses

HSN Code - 8470

The products include Calculating machines/ pocket-size data recording machines, and others.

HSN Code	Description	GST%
847010	Electronic calculators capable of operation without an external source of electric power and pocket-size "dimensions = 170 mm x 100 mm x 45 mm" data recording, reproducing, and displaying machines with calculating functions	18%
847021	Electronic calculating machines incorporating a printing device, with mains connection (excluding data-processing machines of heading 8471)	18%
847029	Electronic calculating machines not incorporating a printing device, with mains connection (excluding data-processing machines of heading 8471)	18%
847030	Calculating machines, non-electronic	18%
84702100	Electronic calculating machines incorporating printing device	18%

HSN Code - 8473

Parts and accessories suitable for use solely with machines. This is given below:

HSN Code	Description	GST%
847321	Parts and accessories of electronic calculating machines of subheading 8470.10, 8470.21, or 8470.29, n.e.s.	18%
847329	Parts and accessories of non-electronic calculators for accounting machines, cash registers, or other machines, incorporating a calculating device, of heading 8470, n.e.s.	18%

HSN Code - 8475

Machines for assembling electric lamps and others.

HSN Code	Description	GST%
847510	Machines for assembling electric or electronic lamps, tubes or valves, or flashbulbs, in glass envelopes	18%
847590	Parts of machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes and of machines for manufacturing or hot working glass or glassware, n.e.s.	18%

HSN Code - 8486

Machines and apparatus kind used for the manufacture of semiconductor boules/wafers.

HSN Code	Description	GST%
848620	Machines and apparatus for the manufacture of semiconductor devices or electronic integrated circuits	18%
848690	Parts and accessories for machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays, and for machines and apparatus specified in note 9 C to chapter 84.

HSN Code - 8501

It includes electric motors and generators.

HSN Code	Description	GST%
85013119	37.5 W Products Include: Electrical Motors, Electronic Items, Bldc Motor	18%

HSN Code - 8502

Electric generating sets come under this HSN Code.

HSN Code	Description	GST%
85023100	Electric generating sets and rotary converters	18%

Also Read: The GST Amendment Act 2018 Explained

HSN Code - 8503

Parts suitable for machines of heading 8501 or 8502.

HSN Code	Description	GST%
85030090	Products Include: Electronic Items, Armature, Electrical Actuators, Bill, Carbon Vanes, Electric Motor Parts, Windmill Parts, Stator	18%

HSN Code - 8504

The list of the Products under HSN 8504 are mentioned below

HSN Code	Description	GST%
850450	Inductors (excluding inductors for discharge lamps or tubes), Products include: Electronic Connectors	5%
85041010	CONVENTIONAL TYPE BALLASTS FR DISCHARGE LAMPS/TUBES Products Include: Electronic Item	5%
85041090	Products include: Electronic Ballast, Smps	5%
85045090	Products include: Condenser Coil, Laptop Charger, Electronic Connectors, Electronic Connectors	5%

HSN Code - 8505

It includes electromagnets.

HSN Code	Description	GST%
85051190	Products Include: Electronic Item	18%

HSN Code - 8506

It includes primary batteries and primary cells.

HSN Code	Description	GST%
85068090	Products Include: Electronic Item, Exide Battery, Lead Acid Battery, 9 Volt Battery, Aaa Battery, Alkaline Battery, Duracell Battery, Duracell, Exide 12V 7Ah Battery	18%

HSN Code - 8507

It includes electric accumulators.

HSN Code	Description	GST%
85072000	Products Include: Lead Acid Batteries, Solar Module/ Panels, Electronic Items, Exide Battery, Amaron Battery, Battery Cell, Tubular Battery, SMF Battery	18%

HSN Code - 8508

Various Vacuum cleaners come under the HSN code 8580.

HSN Code	Description	GST%
85081900	Vacuum cleaners, incl. dry cleaners, and wet vacuum cleaners	18%

Also Read: Importance and Functions of GST Network in India

HSN Code - 8509

It includes domestic appliances. The list is given below.

HSN Code	Description	GST%
85099000	Products Include: Electronic Items, Blender, Electric Toothbrushes, Silicone Gasket	5%
85098000	Products Include: Aroma Diffuser, Dehumidifier, Electric Toothbrush, Roti Maker, Juicer Mixer Grinder, Jmg, Electronics Home Appliances, Roti Maker	5%

HSN Code - 8510

This includes hair removal Appliances.

HSN Code	Description	GST%
85109000	Products Include: Hair Straightener, Electronic Item	18%

HSN Code - 8511

The products include equipments for spark-ignition or compression-ignition

HSN Code	Description	GST%
85112010	ELECTRONIC MAGNETO SYSTEMS	28%
85112090	Products Include: Electronic Item	28%

HSN Code - 8512

Includes equipments for electrical Lighting or signaling

HSN Code	Description	GST%
85122090	Products Include: Electronic Item, Acp Sheet, Aviation Lamp, Klift	18%

HSN Code - 8513

Includes electric lamps which function using their own source of energy.

HSN Code	Description	GST%
85131090	Products Include: Electronic Item, Sub Zero	18%

HSN Code - 8514

Includes Industrial/ laboratory electric furnaces and ovens

HSN Code	Description	GST%
85143090	Products Include: Electronic Item, Rheometer, Rheometer	18%

HSN Code - 8515

Includes Electric, laser light photo beam products.

HSN Code	Description	GST%
85151900	Products Include: Electronic Items, Glue Guns, Silicone Gun	18%

HSN Code - 8516

The products include different water heaters. The details are mentioned below:

HSN Code	Description	GST%
85162900	Products Include: Electronic Item, Solar Water Heater	18%
85167920	Products include: Electrical Testing Equipment, Insect Killer, Insect Killer Machines, MosquitoRacketst, Electrical Testing Equipment	18%

HSN Code - 8517

Includes product for line Telephone sets.

HSN Code	Description	GST%
85171190	Products Include: Electronic Item, Beetel Phone, Bluetooth Earphone, Telephone Set, Polycom Sound station 2	12%

HSN Code - 8518

Includes microphones and soundbars.

HSN Code	Description	GST%
85189000	8518 Products Include: Electronic Item, Soundbar	18%

HSN Code - 8519

Includes various sound recording devices/ systems.

HSN Code	Description	GST%
85199990	Sound recording or sound reproducing apparatus Products Include: Wifi Dongles	18%

HSN Code - 8520

Includes Magnetic tape recorders and other sound recording apparatus

HSN Code	Description	GST%
85203390	Magnetic tape recorders and other sound recording apparatus whether or not incorporating a sound reproducing device	0%

HSN Code - 8521

Includes Video recording/reproducing apparatus.

HSN Code	Description	GST%
85219090	Video recording or reproducing apparatus, whether or not incorporating a video tuner (excluding video camera recorders)	18%

HSN Code - 8522

Includes Parts and accessories suitable for sound reproducing and recording apparatus and video equipment

HSN Code	Description	GST%
85229000	Products Include: Music Cd, Dvr, Electronic Item, Home Theatre System, Cd Player, Dvr Camera	18%

HSN Code - 8523

Includes Discs, tapes, smart cards, and other media for the recording of sound

HSN Code	Description	GST%
852351	Solid-state, non-volatile data storage devices for recording data from an external source [flash memory cards or flash electronic storage cards] (excluding goods of chapter 37), Products include: Pen Drive	18%
852352	Cards incorporating one or more electronic integrated circuits "smart cards"	18%
85231129	Products Include: Electronic Item	18%

HSN Code - 8524

Includes tapes, records, and other recorded media for sound or other similarly recorded phenomena.

HSN Code	Description	GST%
85245219	*OTHER TAPES LEARNING AIDS 4MM<TP WD <=6.5 MM Products Include: Electronic Item	0%
85249113	*IT SOFTWARE IN OTHER ELECTRONIC MEDIA	0%
85249910	*AUD-VISUAL NEWS/VIEWS MTRL INCL NEWS CLPNG IN OTHER ELECTRONIC MEDIA	0%

HSN Code - 8525

Includes transmission apparatus for television or radio-broadcasting.

HSN Code	Description	GST%
85252099	Transmission apparatus for radio-broadcasting or television	12%

HSN code - 8526

Includes Radar apparatus, radio navigational aid and radio remote control apparatus.

HSN Code	Description	GST%
85269200	Radar apparatus, radio navigational aid apparatus, and radio remote control apparatus Products Include: Gps Tracker	18%

HSN Code – 8527

Includes radio-broadcasting reception apparatus.

HSN Code	Description	GST%
85279090	Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock	18%

HSN Code – 8528

Includes projectors and monitors. The details are mentioned below:

HSN Code	Description	GST%
852871	Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus, not designed to incorporate a video display or screen	18%
85281219	Products Include: Electronic Item	18%
85287100	Products Include: Android Tv Box (External Tv Box), Digital Set Top Box For Cable Tv, Android Smart Tv Box, Apple Tv, Airtel, Electronic Gadgets	18%

HSN Code - 8529

Includes parts suitable for apparatus of heading 8525 - 8528.

HSN Code	Description	GST%
85299090	Products Include: Smart Card Reader, Cctv Cable, Lcd Monitor, Lcd Panel, Screen Protector, Led Module, Joystick, Bnc Connector, Dvr, Electronic Item, Mobile Data Cable, USB Hub, Touch Panel, USB Cable, Bluetooth, HDMI Converter, 3 1 Cctv Cable, Bsnl, Cctv Bnc Connector, Cctv Wire, Ceiling Speaker, Glass Film, Populated Pcb	18%

Also Read: GST Billing Software – Return Filing & Accounting Software

HSN Code - 8530

Includes Electrical signalling, safety/traffic control equipments for railways

HSN Code	Description	GST%
85309000	Products Include: Electronic Item, Loop Detector, Solar Panel	18%

HSN Code - 8531

Includes visual signalling or electric sound apparatus.

HSN Code	Description	GST%
85319000	Products Include: Tweezers, Gas Detectors, Electronic Items, Electrical Actuator, Buzzer, Proximity Card, Manual Call Point, Oil Level Indicators, Smoke Detector	18%

HSN Code - 8532

Includes capacitors designed for usage in 50/60 Hz circuits.

HSN Code	Description	GST%
85322990	Products Include: Solar Module/Panel, Electronic Item, Induction Cooker	18%

HSN Code - 8533

Includes electric resistors and its parts.

HSN Code	Description	GST%
85333990	Products Include: Electronic Item	18%
85334090	Products Include: Electronic Item, Varistor	18%

HSN Code - 8535

Includes apparatus for making connections or switching/protecting electric circuits

HSN Code	Description	GST%
85351090	Products Include: Electronic Item, Carbon Brush Holder	18%

HSN Code - 8536

Includes apparatus for switching/protecting electric circuits.

HSN Code	Description	GST%
85361060	Products include: Electrical Fuse	18%
85362090	Products Include: Mccb, Electronic Item, Contactor	18%
85369090	Products Include: Wire Harness, Welding Cable Holder, Wifi Adapters, Welding Cable, Smart Card Reader, Copper Lugs, Cctv Cable, Extension Board, Bnc Connector, Jumper, Adaptor, Electrical Actuator, Cable Gland, Battery Terminal Parts, Electronic Test Equipment, 2 Pin Top, 2.5 Mfd Capacitor, Ac Dc Adapter, Angle Board, Attenuator, Bnc And Dc Connector, Plc Splitter	18%
85365090	Products Include: Solenoid, Power Adapter, Photoelectric Sensor, Joystick, Poe Switch, Vga Cables, Ethernet Switch, Buzzer, Consumer Electronics, Emergency Light, Consumables, Air Pressure Switch, Inductive Sensor, Toggle Switch, Push Button Switch, Electrical Switchboard	18%

HSN Code - 8537

Includes boards, consoles, panels, desks, cabinets and other bases for electric control or distribution of electricity.

HSN Code	Description	GST%
85371000	BORDS ETC FOR A VOLTAGE<=1000 VLTS Products Include: Lcd Pannel, Joystick, Extension Board, Mccb, Electronic Item, Servo Drive, Touch Panel, Variable Frequency Drive Vfd, Ac Servo Drive, Ac Servo Driver, Acp Board, Dock Levellers, Sheet Metal Fabrication, Lift Amc, Electrical Contractors, Plc Card	18%

HSN Code - 8538

Includes parts suitable for apparatus of heading 8535/ 8536/ 8537.

HSN Code	Description	GST%
85389000	Parts suitable for use solely or principally with the apparatus of heading 8535, 8536, or 8537, n.e.s. Products Include: Electric Items, Copper Lugs	18%

HSN Code - 8540

Includes Cathode Valves

HSN Code	Description	GST%
854089	Electronic valves and tubes (excluding receiver or amplifier valves and tubes, microwave tubes, photo-cathode tubes, cathode ray tubes, black and white or other monochrome data-graphic display tubes and color data-graphic display tubes with a phosphor dot screen pitch of 0,4 mm)	18%
85401190	Products Include: Electronic Item	18%

HSN Code - 8541

Includes Diodes, transistors and other semi-conductor devices.

HSN Code	Description	GST%
85413090	Products Include: Electronic Item	18%

HSN Code - 8542

Includes electronic integrated circuits as processors/controllers.

HSN Code	Description	GST%
854210	Cards incorporating an electronic integrated circuit "smart cards", whether or not with a magnetic stripe	18%
854212	Cards incorporating an electronic monolithic digital integrated circuit "smart cards"	18%
854213	Monolithic digital integrated circuits as metal oxide semiconductor circuits, of MOS type (excluding cards incorporating an electronic integrated circuit [smart cards])	18%
854214	Monolithic digital integrated circuits obtained by bipolar technology (excluding cards incorporating an electronic integrated circuit "smart cards")	18%
854219	Monolithic digital integrated circuits, incl. circuits obtained by a combination of bipolar and MOS technologies "BIMOS technology" (excluding cards incorporating an electronic integrated circuit "smart cards", circuits composed of metal oxide semiconductors [MOS technology] and circuits obtained by bipolar technology)	18%
854221	Monolithic integrated circuits, digital (excluding cards incorporating an electronic monolithic digital integrated circuit "smart cards")	18%
854229	Electronic integrated circuits, monolithic, analog or analog, and digital	18%
854230	Electronic integrated circuits, monolithic, analog, or analog/digital	18%
854231	Electronic integrated circuits as processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits, Products include: Electronic Equipment	18%
854232	Electronic integrated circuits as memories	18%
854233	Electronic integrated circuits as amplifiers	18%
854239	Electronic integrated circuits (excluding such as processors, controllers, memories, and amplifiers)	18%
854250	Electronic micro assemblies made from discrete, active, or both active and passive components, combined and interconnected	18%
854270	Electronic micro assemblies made from discrete, active. or both active and passive components, combined and interconnected	18%
854290	Parts of electronic integrated circuits, n.e.s. ,Products include: Electrical Parts & Electronics	18%
85423100	Products Include: Mosfet, Home Theater System, Smartphone, Ice Gate, Electronic Equipment, Development Board, Ic Chip, Mtnl, Optocoupler, Electronic Equipment	18%
85423900	Products Include: Reader/Writer Smart Card Contactless, Electronic Circuit Board, Electronic Gadgets	18%
85427000	*ELECTRONIC MICROASSEMBLIES	18%
85429000	Products Include: Electronic Items, Electrical Parts & Electronics, Electronic Spare Parts, Electrical Parts & Electronics	18%

HSN Code - 8543

Includes electric machines and its apparatus having individual functions

HSN Code	Description	GST%
85431090	OTHERS (E.G. CYCLOTRONS) Products Include: Electronic Item	18%

HSN Code - 8544

Includes insulated Cable, wires, Electrical conductor Products.

HSN Code	Description	GST%
85441190	OTHER WINDING wires OF COPPER EXCL ENAMELLED COPPER Products Include: Electronic Items, Welding Cables, Lan Cables (Cat-6), Cable Route Marker	18%
85445190	*OTHER ELECTRIC CNDCTRS FITTED WTH CONNCTRS FR 80V<VLTGE <=1000V Products Include: Electronic Item	18%

HSN Code - 8546

Includes insulating fittings for electrical machines.

HSN Code	Description	GST%
85469090	Electrical/insulators of any material (excluding insulating fittings)	18%

HSN Code - 8547

HSN Code	Description	GST%
85479090	Other insulating fittings products include: electronic items, ac drain pipes, cable jointing kits, cable jointing kits, and cable termination kits	18%

HSN Code - 8548

Includes scrap of primary cells/batteries and electric accumulators

HSN Code	Description	GST%
85489000	Waste and scrap of primary cells, primary batteries, and electric accumulators; spent primary cells, spent primary batteries, and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in chapter 85	18%

HSN Code – 9006

Includes Photographic cameras, photographic flashlight apparatus and flashbulbs

HSN Code	Description	GST%
900661	Electronic discharge lamp flashlight apparatus for photographic purposes	18%
900669	Photographic flashlights and flashlight apparatus (excluding electronic discharge lamps)	18%
90066100	Discharge lamp(electronic) flashlight	18%

HSN Code - 9030

Includes Oscilloscopes, spectrum analysers and various other instruments used for measuring electrical quantities

HSN Code	Description	GST%
903089	Instruments and apparatus for measuring or checking electrical quantities, without a recording device	18%
90308990	Earth Tester, Digital Panel Meter, Digital Clamp Meter, Testing Equipment, and Electronic Board	18%

HSN Code - 9101

Includes various wrist watches, pocket watches, and others with case of Precious Metal / Metal Clad With Precious Metal

HSN Code	Description	GST%
910112	Wrist-watches of precious metal or metal clad with precious metal, whether or not incorporating a stop-watch facility, and electrically operated	18%
910119	Wrist-watches of precious metal or metal clad with precious metal, whether or not incorporating a stop-watch facility, electrically operated, with optoelectronic display and with combined mechanical and optoelectronic display (excluding backs made of steel)	18%

HSN Code - 9102

Includes various wrist watches, pocket watches, and others.

HSN Code	Description	GST%
910212	Wrist-watches, whether or not incorporating a stop-watch facility, electrically operated, with the optoelectronic display only (excluding precious metal or metal clad with precious metal)	18%
910219	Wrist-watches, whether or not incorporating a stop-watch facility, are electrically operated, with combined mechanical and optoelectronic display (excluding precious metal or metal clad with precious metal)	18%

HSN Code - 9108

Includes watch movements, assembled and electrically operated.

HSN Code	Description	GST%
910812	Watch movements, complete and assembled, electrically operated, with the optoelectronic display only	18%
910819	Watch movements, complete and assembled, electrically operated, with the combined optoelectronic and mechanical display, whether or not with dial and hands	18%
91081200	Electrically operated watch movements with the optoelectronic display only	18%

HSN Code - 9503

Includes various electronic Toys. They are mentioned below:

HSN Code	Description	GST%
95030090	Other Products Include: Display Stand, Plastic Toys Baby Walker, Wristband, Electric Scooter, Drone, Electronic Toys, Educational Toys, Grocery Shop, Plush Toys	5%

Also Read: All You Need to Know About the GST Bill

HSN Code - 9612

Includes Typewriter/ Similar Ribbons, Inked/ Otherwise.

HSN Code	Description	GST%
96121030	Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes	18%

HSN Code - 9613

HSN Code 9613 Includes cigarette lighters and other lighters, whether or not mechanical or electrical and parts

HSN Code	Description	GST%
96138010	Cigarette lighters and other lighters, whether or not mechanical or electrical and parts thereof,	18%

Conclusion

The article intends to help in providing information about the electric item HSN code. HSN code of electronic items is used to classify all the goods which fall under the electronics category. It is also helpful in filing GST returns. Trademark applications could be filed in more than one class if the business's activity includes various goods or services under different trademark classifications.

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