HSN codes
HSN codes and GST rates for electrical goods
One electrical bill can carry ten codes. These are the ones a panel builder, cable maker or electrical trader uses most, with the parts and metal they buy.
In short
Switches, sockets and MCBs usually sit under HSN 8536, panels under 8537, cables under 8544 and LED fittings under 9405. SimpleERP stores the HSN and rate on each product and prints both on every line.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
The codes and usual rates
| HSN | Goods | Usual GST rate | Notes |
|---|---|---|---|
| 8536 | Switches, sockets, MCBs, relays and fuses up to 1,000 V | 18% | The commonest code on an electrical bill |
| 8535 | Switchgear above 1,000 V | 18% | HT isolators, breakers and lightning arresters |
| 8537 | Control panels, distribution boards and switchboards | 18% | Assembled panels sold as one unit |
| 8538 | Parts of switchgear and panels | 18% | Enclosures and parts sold separately |
| 8544 | Insulated wires and cables | 18% | House wire, flexible cable and armoured cable |
| 8504 | Transformers, inverters, chargers and UPS | 18% | Static converters and inductors |
| 8501 | Electric motors and generators | 18% | Solar generators have a lower rate; check |
| 8507 | Batteries, lead-acid and lithium | 18% | Lead-acid moved from 28% on 22 September 2025 |
| 8539 | LED lamps and bulbs | check | Lamps sold loose. LED lamps and fittings had their own rate entry, so confirm the current rate |
| 9405 | LED fittings, panels and street lights | check | LED fittings had their own rate entry, and solar lanterns a lower one; confirm the current rate |
| 8541 | LEDs, diodes, solar cells and modules | check | Solar cells and modules have a lower rate |
| 8414 | Fans and blowers | 18% | Ceiling and exhaust fans |
| 8516 | Water heaters and irons | 18% | Appliances stocked by traders |
| 7408 | Copper wire and rod | 18% | Main input for cable makers |
| 3904 | PVC compound | 18% | Insulation and sheathing |
| 3917 | PVC conduit pipes and fittings | 18% | Bought by contractors and traders |
| 8546 | Insulators | 18% | Porcelain and polymer insulators |
Sources: CBIC: Customs tariff (HSN chapters), GST Council: rate changes effective 22 September 2025, CBIC: GST rates and notifications. Verified .
Which HSN codes does an electrical business use most?
Most electrical goods live in chapter 85: motors in 8501, transformers and inverters in 8504, batteries in 8507, switchgear in 8536, panels in 8537, LED lamps in 8539 and cables in 8544. Light fittings move to chapter 94 under 9405, and fans and pumps sit in chapter 84.
Inputs differ because a panel builder buys switchgear, busbars and enclosures under several codes and sells one panel under 8537, while a cable maker buys copper rod under 7408 and PVC compound under 3904. Most of these codes have carried 18% for years. The exceptions to watch are solar items, LED lamps and fittings, which had their own entries, and lead-acid batteries, which only came down to 18% on 22 September 2025.
How to check a rate before billing
Most electrical goods carry the same rate, which is why the exceptions slip through. Check these before you bill a new product.
- Voltage decides the heading for switchgear: up to 1,000 V is 8536 and above it 8535.
- Assembled or loose: a finished panel is 8537, but the enclosure and parts sold alone are 8538.
- Solar is its own case: solar cells, modules, lanterns and generators have had lower rates than the rest, so never copy 18% onto them.
- Search the code in the CBIC tariff or the GST portal's HSN search, and ask your CA when a product could fall under two headings.
HSN on invoices and the GSTR-1 HSN summary in SimpleERP
A contractor's order mixes cable, MCBs, conduit and lights. SimpleERP keeps each line's code and rate and totals the bill by code.
- HSN on every product and every invoice line, so 8544 for the cable and 8536 for the MCBs print side by side.
- Four or six digits by turnover, as notified: currently four digits on B2B invoices up to ₹5 crore of aggregate turnover and six above it.
- The HSN summary report groups sales by code with taxable value, CGST, SGST and IGST, and exports to CSV for GSTR-1 table 12. See HSN codes on invoices and GSTR-1 table 12.
- Panels built from a bill of materials carry the panel's own code on the invoice, while the parts you used keep theirs in stock.
Illustration of a profit and loss statement for April to September 2026 with net profit of ₹4,12,800, a GST summary and the lock date.
Inputs and input tax credit for electrical businesses
Copper, compound, switchgear and enclosures come in on supplier bills, and those codes are what your GSTR-2B lists.
- Copper rod and PVC compound for cable makers arrive under 7408 and 3904; switchgear and enclosures for panel builders under 8536 and 8538.
- Same rate in and out for most products means the credit is used up month by month.
- Credit follows GSTR-2B: the purchase register lists every bill with GSTIN, HSN and tax and exports to CSV so your CA can match it against GSTR-2B.
- Watch traded solar goods: buying modules at a low rate and selling them in a kit at 18% changes what you can claim and charge.
FAQ
Questions, answered
How many digits of HSN must an electrical business print?
As notified, a business with aggregate turnover up to ₹5 crore in the previous year shows at least four digits on B2B invoices, such as 8536. Above ₹5 crore you show six digits on every invoice, such as 853620 for MCBs. More digits are always allowed.
What is the GST rate on MCBs and switches?
Switches, sockets and MCBs up to 1,000 V under HSN 8536 have usually been taxed at 18%, and so have panels under 8537 and cables under 8544. Solar items are the main exception. Confirm the rate for each product before billing. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
Is ITC available on copper for a cable maker?
Generally yes. Copper rod or wire bought to make cables for sale qualifies for input tax credit when the supplier's bill appears in GSTR-2B and the other conditions are met. With copper and cable both usually at 18%, the credit is normally used up against sales.
Where do I set HSN in SimpleERP?
Open the product, type the HSN code and pick the GST rate. Every invoice line for that product then carries both, and the HSN summary report groups sales by code. For a full price list, fill the HSN column in the product CSV import.
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