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TaxReply India Pvt Ltd

HSN Codes and GST Rates of Chapter 85

ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 85

 		ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

8501

 		Electric motors and generators (excluding generating sets)

850110

 		- Motors of an output not exceeding 37.5 W:

--- DC motor:

85011011

 		---- Micro motor

85011012

 		---- Stepper motor

85011013

 		---- Wiper motor

85011019

 		---- Other

85011020

 		--- AC motor

85012000

 		- Universal AC or DC motors of an output exceeding 37.5 W

- Other DC motors; DC generators, other than photovoltaic generators :

850131

 		-- Of an output not exceeding 750 W :

--- DC motors :

85013111

 		---- Micro motor

85013112

 		---- Stepper motor

85013113

 		---- Wiper motor

85013119

 		---- Other

85013120

 		--- DC generators

850132

 		-- Of an output exceeding 750 W but not exceeding 75 kW:

85013210

 		--- DC motor

85013220

 		--- DC generators

850133

 		-- Of an output exceeding 75 kW but not exceeding 375 kW:

85013310

 		--- DC motors

85013320

 		--- DC generators

850134

 		-- Of an output exceeding 375 kW:

85013410

 		--- Of an output exceeding 375 kW but not exceeding 1,000 kW

85013420

 		--- Of an output exceeding 1,000 kW but not exceeding 2,000 kW

85013430

 		--- Of an output exceeding 2,000 kW but not exceeding 5,000 kW

85013440

 		--- Of an output exceeding 5,000 kW but not exceeding 10,000 kW

85013450

 		--- Of an output exceeding 10,000 kW

850140

 		- Other AC motors, single-phase:

85014010

 		--- Fractional horse power motor

85014090

 		--- Other

- Other AC motors, multi-phase:

850151

 		-- Of an output not exceeding 750 W:

85015110

 		--- Squirrel cage induction motor, 3 phase type

85015120

 		--- Slipring motor

85015190

 		--- Other

850152

 		-- Of an output exceeding 750 W but not exceeding 75 kW:

85015210

 		--- Squirrel cage induction motor, 3 phase type

85015220

 		--- Slipring motor

85015290

 		--- Other

850153

 		-- Of an output exceeding 75 kW:

85015310

 		--- Squirrel cage induction motor, 3 phase type

85015320

 		--- Slipring motor

85015330

 		--- Traction motor

85015390

 		--- Other

- AC generators (alternators), other than photovoltaic generators :

85016100

 		-- Of an output not exceeding 75 kVA

85016200

 		-- Of an output exceeding 75 kVA but not exceeding 375 kVA

85016300

 		-- Of an output exceeding 375 kVA but not exceeding 750 kVA

850164

 		-- Of an output exceeding 750 kVA :

85016410

 		--- Of an output exceeding 750 kVA but not exceeding 2,000 kVA

85016420

 		--- Of an output exceeding 2,000 kVA but not exceeding 5,000 kVA

85016430

 		--- Of an output exceeding 5,000 kVA but not exceeding 15,000 kVA

85016440

 		--- Of an output exceeding 15,000 kVA but not exceeding 37,500 kVA

85016450

 		--- Of an output exceeding 37,500 kVA but not exceeding 75,000 kVA

85016460

 		--- Of an output exceeding 75,000 kVA but not exceeding 1,37,500 kVA

85016470

 		--- Of an output exceeding 1,37,500 kVA but not exceeding 3,12,500 kVA

85016480

 		--- Of an output exceeding 3,12,500 kVA

- Photovoltaic DC generators :

85017100

 		-- Of an output not exceeding 50 W

85017200

 		-- Of an output exceeding 50 W

85018000

 		- Photovoltaic AC generators

8502

 		Electric generating sets and rotary converters 1

- Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines):

85021100

 		-- Of an output not exceeding 75 kVA

85021200

 		-- Of an output exceeding 75 kVA but not exceeding 375 kVA

850213

 		-- Of an output exceeding 375 kVA :

85021310

 		--- Of an output exceeding 375 kVA but not exceeding 1,000 kVA

85021320

 		--- Of an output exceeding 1,000 kVA but not exceeding 1,500 kVA

85021330

 		--- Of an output exceeding 1,500 kVA but not exceeding 2,000 kVA

85021340

 		--- Of an output exceeding 2,000 kVA but not exceeding 5,000 kVA

85021350

 		--- Of an output exceeding 5,000 kVA but not exceeding 10,000 kVA

85021360

 		--- Of an output exceeding 10,000 kVA

850220

 		- Generating sets with spark-ignition internal combustion piston engines :

85022010

 		--- Electric portable generators of an output not exceeding 3.5 kVA

85022090

 		--- Other

- Other generating sets:

85023100

 		-- Wind-powered

850239

 		-- Other:

85023910

 		--- Powered by steam engine

85023920

 		--- Powered by water turbine

85023990

 		--- Other

85024000

 		- Electric rotary converters

8503

 		Parts suitable for use solely or principally with the machines of heading 8501 or 8502

850300

 		- Parts suitable for use solely or principally with the machines of heading 8501 or 8502:

85030010

 		--- Parts of generator (AC or DC)

--- Parts of electric motor:

85030021

 		---- Of DC motor

85030029

 		---- Other

85030090

 		--- Other

8504

 		Electrical transformers, static converters (for example, rectifiers) and inductors

850410

 		- Ballasts for discharge lamps or tubes :

85041010

 		--- Conventional type

85041020

 		--- For compact fluorescent lamps

85041090

 		--- Other

- Liquid dielectric transformers:

85042100

 		-- Having a power handling capacity not exceeding 650 kVA

85042200

 		-- Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA

850423

 		-- Having a power handling capacity exceeding 10,000 kVA :

85042310

 		--- Having a power handling capacity exceeding 10,000 kVA but not exceeding 50,000 kVA

85042320

 		--- Having a power handling capacity exceeding 50,000 kVA but not exceeding 1,00,000 kVA

85042330

 		--- Having a power handling capacity exceeding 1,00,000 kVA but not exceeding 2,50,000 kVA

85042340

 		--- Having a power handling capacity exceeding 2,50,000 kVA

- Other transformers:

85043100

 		-- Having a power handling capacity not exceeding 1 kVA

85043200

 		-- Having a power handling capacity exceeding 1 kVA but not exceeding 16kVA

85043300

 		-- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA

85043400

 		-- Having a power handling capacity exceeding 500 kVA

850440

 		- Static converters:

85044010

 		--- Electric inverter

--- Rectifier:

85044021

 		---- Dip bridge rectifier

85044029

 		---- Other

85044030

 		--- Battery chargers

85044040

 		--- Voltage regulator and stabilizers (other than automatic)

85044090

 		--- Other

850450

 		- Other inductors:

85045010

 		--- Choke coils (chokes)

85045090

 		--- Other

850490

 		- Parts:

85049010

 		--- Of transformers

85049090

 		--- Other

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; electro-magnetic lifting heads

- Permanent magnets and articles intended to become permanent magnets after magnetisation :

850511

 		-- Of metal:

85051110

 		--- Ferrite cores

85051190

 		--- Other

85051900

 		-- Other

85052000

 		- Electro-magnetic couplings, clutches and brakes

85059000

 		- Other, including parts

8506

 		Primary cells and primary batteries

85061000

 		- Manganese dioxide

85063000

 		- Mercuric oxide

85064000

 		- Silver oxide

85065000

 		- Lithium

85066000

 		- Air-zinc

850680

 		- Other primary cells and primary batteries :

85068010

 		--- Button Cells

85068090

 		--- Other

85069000

 		- Parts

8507

 		Electric accumulators, including separators therefor, whether or not rectangular (including square)

85071000

 		- Lead-acid, of a kind used for starting piston engines

85072000

 		- Other lead-acid accumulators

85073000

 		- Nickel-cadmium

85075000

 		- Nickel-metal hydride

85076000

 		- Lithium ion

85078000

 		- Other accumulators

850790

 		- Parts:

85079010

 		--- Accumulator cases made of hard rubber and separators

85079090

 		--- Other

8508

 		Vacuum cleaners

- With self-contained electric motor :

85081100

 		-- Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 201

85081900

 		-- Other

85086000

 		- Other vacuum cleaners

85087000

 		- Parts

8509

 		Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508

850940

 		- Food grinders and mixers; fruit or vegetable juice extractors :

85094010

 		--- Food grinders

85094090

 		--- Other

85098000

 		- Other appliances

85099000

 		- Parts

8510

 		Shavers, hair clippers and hair-removing appliances, with self-contained electric motor

85101000

 		- Shavers

85102000

 		- Hair clippers

85103000

 		- Hair-removing appliances

85109000

 		- Parts

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); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines

85111000

 		- Sparking plugs

851120

 		- Ignition magnetos; magneto-dynamos; magnetic flywheels :

85112010

 		--- Electronic ignition magnetos

85112090

 		--- Other

851130

 		- Distributors; ignition coils :

85113010

 		--- Distributors

85113020

 		--- Ignition coils

85114000

 		- Starter motors and dual purpose starter-generators

85115000

 		- Other generators

85118000

 		- Other equipment

85119000

 		- Parts

8512

 		Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles

85121000

 		- Lighting or visual signalling equipment of a kind used on bicycles

851220

 		- Other lighting or visual signalling equipment:

85122010

 		--- Head lamps, tail lamps, stop lamps, side lamps and blinkers

85122020

 		--- Other automobile lighting equipment

85122090

 		--- Other

851230

 		- Sound signalling equipment:

85123010

 		--- Horns

85123090

 		--- Other

85124000

 		- Windscreen wipers, defrosters and demisters

85129000

 		- Parts

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

851310

 		- Lamps:

85131010

 		--- Torch

85131020

 		--- Other flash-lights excluding those for photographic purposes

85131030

 		--- Miners' safety lamps

85131040

 		--- Magneto lamps

85131090

 		--- Other

85139000

 		- Parts

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

- Resistance heated furnaces and ovens :

85141100

 		-- Hot isostatic presses

85141900

 		-- Other

85142000

 		- Furnaces and ovens functioning by induction or dielectric loss

- Other furnaces and ovens :

85143100

 		-- Electron beam furnaces

85143200

 		-- Plasma and vacuum arc furnaces

85143900

 		-- Other

85144000

 		- Other equipment for the heat treatment of materials by induction or dielectric loss

85149000

 		- Parts

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 and apparatus for hot spraying of metals or cermets

- Brazing or soldering machines and apparatus :

85151100

 		-- Soldering irons and guns

85151900

 		-- Other

- Machines and apparatus for resistance welding of metal:

851521

 		-- Fully or partly automatic:

85152110

 		--- Automatic spot welding machinery

85152120

 		--- Automatic butt welding machinery

85152190

 		--- Other

85152900

 		-- Other

- Machines and apparatus for arc (including plasma arc) welding of metals:

85153100

 		-- Fully or partly automatic

851539

 		-- Other:

85153910

 		--- AC arc welding machinery

85153920

 		--- Argon arc welding machinery

85153990

 		--- Other

851580

 		- Other machines and apparatus :

85158010

 		--- High-frequency plastic welding machine

85158090

 		--- Other

85159000

 		- Parts

8516

 		Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545

85161000

 		- Electric instantaneous or storage water heaters and immersion heaters

- Electric space heating apparatus and electric soil heating apparatus :

85162100

 		-- Storage heating radiators

85162900

 		-- Other

- Electro-thermic hair-dressing or hand-drying apparatus :

85163100

 		-- Hair dryers

85163200

 		-- Other hair-dressing apparatus

85163300

 		-- Hand-drying apparatus

85164000

 		- Electric smoothing irons

85165000

 		- Microwave ovens

85166000

 		- Other ovens; cookers, cooking plates, boiling rings, grillers and roasters

- Other electro-thermic appliances:

85167100

 		-- Coffee or tea makers

85167200

 		-- Toasters

851679

 		-- Other:

85167910

 		--- Electro-thermic fluid heaters

85167920

 		--- Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of insects)

85167990

 		--- Other

85168000

 		- Electric heating resistors

85169000

 		- Parts

8517

 		Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528

- Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks :

851711

 		-- Line telephone sets with cordless handsets :

85171110

 		--- Push button type

85171190

 		--- Other

85171300

 		-- Smartphones

85171400

 		-- Other telephones for cellular networks or for other wireless networks

851718

 		- Other:

85171810

 		--- Push button type

85171890

 		--- Other

- Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network) :

85176100

 		-- Base stations

851762

 		-- Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus :

85176210

 		--- PLCC equipment

85176220

 		--- Voice frequency telegraphy

85176230

 		--- Modems (modulators-demodulators) for xDSL based Wireline Telephony

85176240

 		[***]

85176250

 		--- Digital loop carrier system (DLC)

85176260

 		--- Synchronous digital hierarchy system (SDH)

85176270

 		--- Multiplexers, statistical multiplexers for PDH based Wireline Telephony

85176290

 		--- Other

851769

 		--- Other:

85176910

 		--- ISDN System

85176920

 		--- ISDN terminal adaptor

85176940

 		--- X 25 Pads

85176950

 		[***]

85176960

 		--- Set top boxes for gaining access to internet for Wireline Telephony

85176970

 		--- Attachments for telephones

85176990

 		--- Other

- Parts :

85177100

 		-- Aerials and aerial reflectors of all kinds; parts suitable for use therewith

851779

 		-- Other :

85177910

 		--- Populated, loaded or stuffed printed circuit boards

85177990

 		--- Other

8518

 		Microphones and stands therefor; 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 electric amplifiers; electric sound amplifier sets

85181000

 		- Microphones and stands therefor

- Loudspeakers, whether or not mounted in their enclosures :

851821

 		-- Single loudspeakers, mounted in their enclosures :

85182110

 		--- Wireless

85182190

 		--- Other

851822

 		-- Multiple loudspeakers, mounted in the same enclosures :

85182210

 		--- Wireless

85182290

 		--- Other

851829

 		-- Other :

85182910

 		--- Wireless

85182990

 		--- Other

851830

 		- Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers :

--- Headphones and earphones, whether or not combined with a microphone, and capable of connecting through wireless medium :

85183011

 		---- True Wireless Stereo [(TWS) Sound channel not connected by wire]

85183019

 		---- Other

85183020

 		--- Headphones and earphones, whether or not combined with a microphone, and capable of connecting only through wired medium

85183090

 		--- Other

85184000

 		- Audio-frequency electric amplifiers

85185000

 		- Electric sound amplifier sets

85189000

 		- Parts

8519

 		Sound recording or reproducing apparatus

85192000

 		- Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment

85193000

 		- Turntables (record-decks)

- Other apparatus:

85198100

 		-- Using magnetic, optical or semi-conductor media

851989

 		-- Other:

85198910

 		--- Audio Compact disc player

85198920

 		--- Compact disc changer including mini disc player or laser disc player

85198930

 		--- Time Code recorder

85198940

 		--- MP-3 player

85198990

 		--- Others

8520

 		[***]

8521

 		Video recording or reproducing apparatus, whether or not incorporating a video tuner

852110

 		- Magnetic tape-type:

--- Cassette tape-type:

85211011

 		---- Professional video tape recorders with 3/4" or 1" tape

85211012

 		---- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S

85211019

 		---- Other

--- Spool type:

85211021

 		---- Professional video tape recorders with 3/4" or 1" tape

85211022

 		---- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S

85211029

 		---- Other

--- Other:

85211091

 		---- Professional video tape recorders with 3/4" or 1" tape solid state or otherwise

85211092

 		---- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S

85211099

 		--- Other

852190

 		- Other:

85219010

 		--- Video duplicating system with master and slave control

85219020

 		--- DVD player

85219090

 		--- Other

8522

 		Parts and accessories suitable for use solely or principally with the apparatus of heading 8519 or 8521

85221000

 		- Pick-up cartridges

85229000

 		- Other

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 Chapter 37

- Magnetic media:

85232100

 		-- Cards incorporating a magnetic stripe

852329

 		-- Other:

85232910

 		--- Audio cassettes

85232920

 		--- Video cassettes

85232930

 		--- Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls

85232940

 		--- 3/4" and 1" video cassettes

85232950

 		--- 1/2" video cassettes suitable to work with betacam, betacam SP/M II and VHS type VCR

85232960

 		--- Other video cassettes and tapes 3/4" and 1" video cassettes

85232970

 		--- All kinds of Magnetic discs

85232980

 		--- Cartridge tape

85232990

 		--- Other

- Optical media:

852341

 		-- Unrecorded:

85234110

 		--- Compact disc (Audio/video)

85234120

 		--- Blank master discs (that is, substrate) for producing stamper for compact disc

85234130

 		--- Matrices for production of records; prepared record blank

85234140

 		--- Cartridge tape

85234150

 		--- 1/2" Video cassette suitable to work with digital VCR

85234160

 		--- DVD

85234190

 		--- Other

852349

 		-- Other:

85234910

 		--- Compact disc (Audio)

85234920

 		--- Compact disc (video)

85234930

 		--- Stamper for CD audio, CD video and CD-ROM

85234940

 		--- DVD

85234950

 		--- Matrices for production of records; prepared record blank

85234960

 		--- Cartridge tape

85234970

 		--- 1/2" Videocassette suitable to work with digital VCR

85234990

 		--- Other

- Semi-conductor media:

85235100

 		-- Solid-state non-volatile storage devices

852352

 		-- Smart Cards:

85235210

 		--- SIM Cards

85235220

 		--- Memory Cards

85235290

 		--- Other

852359

 		-- Other :

85235910

 		--- Proximity cards and tags

85235990

 		--- Other

852380

 		- Other:

85238010

 		--- Gramophone records

85238020

 		--- Information technology software

85238030

 		--- Audio-visual news or audio visual views

85238040

 		--- Children's video films

85238050

 		--- Video tapes of educational nature

85238060

 		--- 2D/3D computer graphics

85238090

 		--- Other

8524

 		Flat panel display modules, whether or not incorporating touch-sensitive screens

- Without drivers or control circuits :

852411

 		-- Of liquid crystals :

85241110

 		--- For the goods of sub-heading 847130 or 847141

85241120

 		--- For the goods of sub-heading 851713 or 851714

85241130

 		--- For the goods of sub-heading 852872 or 852873

85241190

 		--- Other

852412

 		-- Of organic light-emitting diodes (OLED) :

85241210

 		--- For the goods of sub-heading 847130 or 847141

85241220

 		--- For the goods of sub-heading 851713 or 851714

85241230

 		--- For the goods of sub-heading 852872 or 852873

85241290

 		--- Other

852419

 		-- Other :

85241910

 		--- For the goods of sub-heading 847130 or 847141

85241920

 		--- For the goods of sub-heading 851713 or 851714

85241930

 		--- For the goods of sub-heading 852872 or 852873

85241990

 		--- Other

- Other :

852491

 		-- Of liquid crystals :

85249110

 		--- For the goods of sub-heading 847130 or 847141

85249120

 		--- For the goods of sub-heading 851713 or 851714

85249130

 		--- For the goods of sub-heading 852872 or 852873

85249190

 		--- Other

852492

 		-- Of organic light-emitting diodes (OLED) :

85249210

 		--- For the goods of sub-heading 847130 or 847141

85249220

 		--- For the goods of sub-heading 851713 or 851714

85249230

 		--- For the goods of sub-heading 852872 or 852873

85249290

 		--- Other

852499

 		-- Other :

85249910

 		--- For the goods of sub-heading 847130 or 847141

85249920

 		--- For the goods of sub-heading 851713 or 851714

85249930

 		--- For the goods of sub-heading 852872 or 852873

85249990

 		--- Other

8525

 		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 recorders

852550

 		- Transmission apparatus:

85255010

 		--- Radio broadcast transmitter

85255020

 		--- TV broadcast transmitter

85255030

 		--- Broadcast equipment sub-system

85255040

 		--- Communication jamming equipment

85255090

 		--- Other

85256000

 		- Transmission apparatus incorporating reception apparatus

- Television cameras, digital cameras and video camera recorders:

85258100

 		-- High-speed goods as specified in sub-heading Note 1 to this Chapter

85258200

 		-- Other, radiation-hardened or radiation-tolerant goods as specified in sub-heading Note 2 to this Chapter

85258300

 		-- Other, night vision goods as specified in sub-heading Note 3 to this Chapter

85258900

 		-- Other

8526

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

85261000

 		- Radar apparatus

- Other:

852691

 		-- Radio navigational aid apparatus :

85269110

 		--- Direction measuring equipment

85269120

 		--- Instrument landing system

85269130

 		--- Direction finding equipment

85269140

 		--- Non-directional beacon

85269150

 		--- VHF omni range equipment

85269190

 		--- Other

85269200

 		-- Radio remote control apparatus

8527

 		Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

- Radio-broadcast receivers capable of operating without an external source of power :

85271200

 		-- Pocket-size radio cassette-players

85271300

 		-- Other apparatus combined with sound recording or reproducing apparatus

85271900

 		-- Other

- Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles :

85272100

 		-- Combined with sound recording or reproducing apparatus

85272900

 		-- Other

- Other:

85279100

 		-- Combined with sound recording or reproducing apparatus

85279200

 		-- Not combined with sound recording or reproducing apparatus but combined with a clock

85279900

 		-- Other

8528

 		Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio- broadcast receivers or sound or video recording or reproducing apparatus

- Cathode-ray tube monitors :

85284200

 		-- Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471

85284900

 		-- Other

- Other monitors:

85285200

 		-- Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471

85285900

 		-- Other

- Projectors:

85286200

 		-- Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471

85286900

 		-- Other

- Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus :

85287100

 		-- Not designed to incorporate a video display or screen

852872

 		-- Other, colour:

85287211

 		---- Television set of screen size upto 36 cm

85287212

 		---- Television set of screen size exceeding 36 cm but not exceeding 54 cm

85287213

 		---- Television set of screen size exceeding 54 cm but not exceeding 68 cm

85287214

 		---- Television set of screen size exceeding 68 cm but not exceeding 74 cm

85287215

 		---- Television set of screen size exceeding 74 cm but not exceeding 87 cm

85287216

 		---- Television set of screen size exceeding 87 cm but not exceeding 105 cm

85287217

 		---- Television set of screen size exceeding 105 cm

85287218

 		---- Liquid crystal display television set of screen size below 63 cm

85287219

 		---- Other

852873

 		-- Other, Monochrome:

85287310

 		--- Liquid crystal display television set of screen size below 25 cm

85287390

 		--- Other

8529

 		Parts suitable for use solely or principally with the apparatus of headings 8524 to 8528

852910

 		- Aerials and aerial reflectors of all kinds; parts suitable for use therewith :

--- Dish antenna:

85291011

 		---- For communication jamming equipment

85291012

 		---- For amateur radio communication equipment

85291019

 		---- Other

--- Other aerials or antenna :

85291021

 		---- For communication jamming equipment

85291022

 		---- For amateur radio communication equipment

85291029

 		---- Other

--- Other:

85291091

 		---- For communication jamming equipment

85291092

 		---- For amateur radio communication equipment

85291099

 		---- Other

852990

 		- Other:

85299010

 		--- For communication jamming equipment

85299020

 		--- For amateur radio communication equipment

85299090

 		--- Other

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)

853010

 		- Equipment for railways or tramways :

85301010

 		--- For railways

85301020

 		--- For tramways

85308000

 		- Other equipment

85309000

 		- Parts

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

853110

 		- Burglar or fire alarms and similar apparatus :

85311010

 		--- Burglar alarm

85311020

 		--- Fire alarm

85311090

 		--- Other

85312000

 		- Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)

85318000

 		- Other apparatus

85319000

 		- Parts

8532

 		Electrical capacitors, fixed, variable or adjustable (pre-set)

85321000

 		- Fixed capacitors designed for use in 50 or 60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)

- Other fixed capacitors :

85322100

 		-- Tantalum

85322200

 		-- Aluminium electrolytic

85322300

 		-- Ceramic dielectric, single layer

85322400

 		-- Ceramic dielectric, multilayer

85322500

 		-- Dielectric of paper or plastics

853229

 		-- Other:

85322910

 		--- Of dielectric of mica

85322990

 		--- Other

85323000

 		- Variable or adjustable (pre-set) capacitors

85329000

 		- Parts

8533

 		Electrical resistors (including rheostats and potentiometers), other than heating resistors

85331000

 		- Fixed carbon resistors, composition or film types

- Other fixed resistors :

853321

 		-- For a power handling capacity not exceeding 20 W :

--- Of bare wire:

85332111

 		---- Of nichrome

85332119

 		---- Other

--- Of insulated wire:

85332121

 		---- Of nichrome

85332129

 		---- Other

853329

 		-- Other:

--- Of bare wire:

85332911

 		---- Of nichrome

85332919

 		---- Other

--- Of insulated wire :

85332921

 		---- Of nichrome

85332929

 		---- Other

- Wirewound variable resistors, including rheostats and potentiometers :

853331

 		-- For a power handling capacity not exceeding 20 W :

85333110

 		--- Potentiometers

85333120

 		--- Rheostats

85333190

 		--- Other

853339

 		-- Other:

85333910

 		--- Potentiometers

85333920

 		--- Rheostats

85333990

 		--- Other

853340

 		- Other variable resistors, including rheostats and potentiometers :

85334010

 		--- Potentiometers

85334020

 		--- Rheostats

85334030

 		--- Thermistors

85334090

 		--- Other

85339000

 		- Parts

85340000

 		Printed circuits

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, junction boxes), for a voltage exceeding 1,000 volts

853510

 		- Fuses:

85351010

 		--- For switches having rating upto 15 amps, rewireable

85351020

 		--- For switches having rating above 15 amps, high rupturing capacity or rewireable

85351030

 		--- Other rewireable fuses

85351040

 		--- Other high rupturing capacity fuses

85351050

 		--- Fuses gear

85351090

 		--- Other

- Automatic circuit breakers:

853521

 		-- For a voltage of less than 72.5 kV:

--- SF6 circuit breakers:

85352111

 		---- For a voltage of 11 kV

85352112

 		---- For a voltage of 33 kV

85352113

 		---- For a voltage of 66 kV

85352119

 		---- Other

--- Vacuum circuit breakers:

85352121

 		---- For a voltage of 11 kV

85352122

 		---- For a voltage of 33 kV

85352123

 		---- For a voltage of 66 kV

85352129

 		---- Other

85352190

 		--- Other

853529

 		-- Other:

--- SF6 circuits breakers:

85352911

 		---- For a voltage of 132 kV

85352912

 		---- For a voltage of 220 kV

85352913

 		---- For a voltage of 400 kV

85352919

 		---- Other

--- Vacuum circuit breakers:

85352921

 		---- For a voltage of 132 kV

85352922

 		---- For a voltage of 220 kV

85352923

 		---- For a voltage of 400 kV

85352929

 		---- Other

85352990

 		--- Other

853530

 		- Isolating switches and make-and-break switches :

85353010

 		--- Of plastic

85353090

 		--- Other

853540

 		- Lightning arresters, voltage limiters and surge suppressors :

85354010

 		--- Lightning arresters

85354020

 		--- Voltage limiters

85354030

 		--- Surge suppressors

853590

 		- Other:

85359010

 		--- Motor starters for AC motors

85359020

 		--- Control gear and starters for DC motors

85359030

 		--- Other control and switchgears

85359040

 		--- Junction boxes

85359090

 		--- Other

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, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables

853610

 		- Fuses:

85361010

 		--- For switches having rating upto 15 amps, rewireable

85361020

 		--- For switches having rating above 15 amps, high rupturing capacity or rewireable

85361030

 		--- Other rewireable fuses

85361040

 		--- Other high rupturing capacity fuses

85361050

 		--- Fuses gear

85361060

 		--- Electronic fuses

85361090

 		--- Other

853620

 		- Automatic circuit breakers:

85362010

 		--- Air circuit breakers

85362020

 		--- Moulded case circuit breakers

85362030

 		--- Miniature circuit breakers

85362040

 		--- Earth leak circuit breakers

85362090

 		--- Other

85363000

 		- Other apparatus for protecting electrical circuits

- Relays:

85364100

 		-- For a voltage not exceeding 60 V

85364900

 		-- Other

853650

 		- Other switches:

85365010

 		--- Control and switch gears

85365020

 		--- Other switches of plastic

85365090

 		--- Other

- Lamp-holders, plugs and sockets :

853661

 		-- Lamp-holders:

85366110

 		--- Of plastic

85366190

 		--- Of other materials

853669

 		-- Other:

85366910

 		--- Of plastic

85366990

 		--- Of other materials

85367000

 		- Connectors for optical fibres, optical fibre bundles or cables

853690

 		- Other apparatus:

85369010

 		--- Motor starters for AC motors

85369020

 		--- Motor starters for DC motors

85369030

 		--- Junction boxes

85369090

 		--- Other

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, and numerical control apparatus, other than switching apparatus of heading 8517

85371000

 		- For a voltage not exceeding 1,000 V

853710

 		- For a voltage not exceeding 1,000 V :

85371010

 		--- For use in goods of Chapter 88 or 89 or 93

85371090

 		--- Other

85372000

 		- For a voltage exceeding 1,000 V

8538

 		Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537

853810

 		- Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus :

85381010

 		--- For industrial use

85381090

 		--- Other

85389000

 		- Other

8539

 		Electric filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps, arc-lamps; light-emitting diode (LED) light sources

85391000

 		- Sealed beam lamp units

- Other filament lamps, excluding ultra-violet or infra-red lamps :

853921

 		-- Tungsten halogen:

--- Other:

85392110

 		---- Miniature halogen lamps with fittings

85392120

 		---- Other for automobiles

85392190

 		---- Other

85392200

 		-- Other, of a power not exceeding 200 W and for a voltage exceeding 100 V

853929

 		-- Other:

85392910

 		--- Of retail sale price not exceeding rupees 20 per bulb

85392920

 		--- Bulb, for torches

85392930

 		--- Miniature bulbs

85392940

 		--- Other for automobile lamps

85392990

 		--- Other

- Discharge lamps, other than ultra-violet lamps :

853931

 		-- Fluorescent, hot cathode:

85393110

 		--- Compact fluorescent lamps

85393190

 		--- Other

853932

 		-- Mercury or sodium vapour lamps; metal halide lamps :

85393210

 		--- Mercury vapour lamps

85393220

 		--- Sodium vapour lamps

85393230

 		--- Metal halide lamps

853939

 		-- Other:

85393910

 		--- Energy efficient triphosphor fluorescent lamps

85393990

 		--- Other

- Ultra-violet or infra-red lamps; arc-lamps :

85394100

 		-- Arc-lamps

85394900

 		-- Other

- Light-emitting diode (LED) light sources :

85395100

 		-- Light-emitting diode (LED) modules

85395200

 		-- Light-emitting diode (LED) lamps

853990

 		- Parts:

85399010

 		--- Parts of fluorescent tube lamps

85399020

 		--- Parts of arc-lamps

85399090

 		--- Other

8540

 		Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)

- Cathode-ray television picture tubes, including video monitor cathode-ray tubes :

854011

 		-- Colour:

85401110

 		--- Television picture tubes of 20" and 21" size, except 21" flat and full square (F and FST) colour TV picture tubes

85401120

 		--- Video monitor cathode-ray tubes

85401190

 		--- Other

85401200

 		-- Monochrome

85402000

 		- Television camera tubes; image converters and intensifiers; other photos-cathode tubes

854040

 		- Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm :

85404010

 		--- Data or graphic display tubes, monochrome

85404020

 		--- Data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm

85406000

 		- Other cathode-ray tubes

- Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes :

85407100

 		-- Magnetrons

85407900

 		-- Other

- Other valves and tubes :

85408100

 		-- Receiver or amplifier valves and tubes

85408900

 		-- Other

- Parts:

85409100

 		-- Of cathode-ray tubes

85409900

 		-- Other

8541

 		Semi-conductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals

85411000

 		- Diodes, other than photosensitive or light-emitting diodes (LED)

- Transistors, other than photosensitive transistors :

85412100

 		-- With a dissipation rate of less than 1 W

85412900

 		-- Other

854130

 		- Thyristors, diacs and triacs, other than photosensitive devices :

85413010

 		--- Thyristors

85413090

 		--- Other

- Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED) :

85414100

 		-- Light-emitting diodes (LED)

85414200

 		-- Photovoltaic cells not assembled in modules or made up into panels

85414300

 		-- Photovoltaic cells assembled in modules or made up into panels

85414900

 		-- Other

- Other semiconductor devices :

85415100

 		-- Semiconductor-based transducers

85415900

 		-- Other

85416000

 		- Mounted piezo-electric crystals

85419000

 		- Parts

8542

 		Electronic integrated circuits

- Electronic integrated circuits:

85423100

 		- Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits

85423200

 		-- Memories

85423300

 		-- Amplifiers

854239

 		- Other:

85423900

 		-- Other

85429000

 		- Parts

8543

 		Electrical machines and apparatus having individual functions, not specified or included elsewhere in this Chapter

854310

 		- Particle accelerators:

85431010

 		--- Ion implanters for doping semi-conductor material

85431020

 		--- Vane graff, cock-croft, Walton accelerators

85431030

 		--- Synchrocyclotrons, synchrotrons

85431090

 		--- Other including cyclotrons

854320

 		- Signal generators:

85432010

 		--- Sweep generators

85432020

 		--- Impulse generators

85432030

 		--- Tacho generators

85432090

 		--- Other

85433000

 		- Machines and apparatus for electro-plating, electrolysis or electrophoresis

85434000

 		- Electronic cigarettes and similar personal electric vaporising devices

854370

 		- Other machines and apparatus :

85437011

 		---- Proximity card and tags

85437012

 		---- Metal detector

85437013

 		--- Mine detector

85437019

 		--- Other

--- Audio special effect equipment:

85437021

 		---- Digital reverberators

85437022

 		---- Mixing system or consoles

85437029

 		---- Other

--- Video special effect equipments :

85437031

 		---- Video mixing system or consoles

85437032

 		---- Video effect system

85437033

 		---- Digital layering machine

85437034

 		---- Paint box

85437035

 		---- Video typewriter

85437036

 		---- Video matting machine

85437039

 		---- Other

--- Edit control Unit:

85437041

 		---- Computerised editing system controlling more than three video editing machines

85437042

 		---- Other video control unit

85437049

 		---- Other

85437050

 		--- Colour corrector

--- Amplifier:

85437061

 		---- Broadcast amplifier

85437062

 		---- Limiting amplifier, video distribution amplifier and stabilizing amplifiers

85437069

 		---- Other

--- Graphic equalizer and synthesized receivers :

85437071

 		---- Graphic equalizer

85437072

 		---- Synthesised receivers

--- Other:

85437091

 		---- RF (radio frequency) power amplifier and noise generators for communica-tion jamming equipment, static and mobile or man-portable

85437092

 		---- Equipment gadgets based on solar energy

85437093

 		---- Professional beauty care equipment

85437094

 		---- Audio visual stereo encoders

85437095

 		---- Time code generator

85437099

 		---- Other

85439000

 		- Parts

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 assembled with electric conductors or fitted with connectors

- Winding wire:

854411

 		-- Of copper:

85441110

 		--- Enamelled

85441190

 		--- Other

854419

 		-- Other:

85441910

 		--- Asbestos covered

85441920

 		--- Plastic insulated

85441930

 		--- Rubber insulated

85441990

 		--- Other

854420

 		- Co-axial cable and other co-axial electric conductors :

85442010

 		--- Co-axial cable

85442090

 		--- Other

85443000

 		- Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships

- Other electric conductors for a voltage not exceeding 1,000 V :

854442

 		-- Fitted with connectors :

85444210

 		--- Paper insulated

85444220

 		--- Plastic insulated

85444230

 		--- Rubber insulated

--- Other:

85444291

 		---- Paper insulated, of a kind used in telecommunication

85444292

 		---- Plastic insulated, of a kind used in telecommunication

85444293

 		---- Rubber insulated, of a kind used in telecommunication

85444299

 		---- Other

854449

 		-- Other :

85444910

 		--- Paper insulated

85444920

 		--- Plastic insulated

85444930

 		--- Rubber insulated

--- Other :

85444991

 		---- Paper insulated, of a kind used in telecommunication

85444992

 		---- Plastic insulated, of a kind used in telecommunication

85444993

 		---- Rubber insulated, of a kind used in telecommunication

85444999

 		---- Other

854460

 		- Other electric conductors, for a voltage exceeding 1000 V:

85446010

 		--- Paper insulated

85446020

 		--- Plastic insulated

85446030

 		--- Rubber insulated

85446090

 		--- Other

854470

 		- Optical fibre cables :

85447010

 		--- Lead alloy sheathed cables for lighting purposes

85447090

 		--- Other

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

- Electrodes:

85451100

 		-- Of a kind used for furnaces

85451900

 		-- Other

85452000

 		- Brushes

854590

 		- Other:

85459010

 		--- Arc-lamp carbon

85459020

 		--- Battery carbon

85459090

 		--- Other

8546

 		Electrical insulators of any material

85461000

 		- Of glass

854620

 		- Of ceramics:

--- Porcelain discs and strings :

85462011

 		---- Porcelain below 6.6 kV

85462019

 		---- Other

--- Porcelain post insulators :

85462021

 		---- Below 6.6 kV

85462022

 		---- 6.6 kV or above but upto 11 kV

85462023

 		---- Above 11 kV but upto 66 kV

85462024

 		---- Above 66 kV but upto 132 kV

85462029

 		---- Above 132 kV

--- Porcelain pin insulators:

85462031

 		---- Below 6.6 kV

85462032

 		---- 6.6 kV or above but up to 11 kV

85462033

 		---- Above 11 kV but upto 66 kV

85462039

 		---- Above 66 kV

85462040

 		--- Other high tension porcelain solid core insulators

85462050

 		--- Other low tension porcelain insulators including telegraph and telephone insulators

85462090

 		--- Other

854690

 		- Other:

85469010

 		--- Heat shrinkable components

85469090

 		--- Other

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 assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

854710

 		- Insulating fittings of ceramics :

85471010

 		--- Porcelain bushing below 6.6 kV

85471020

 		--- Porcelain bushings for voltage 6.6 kV or above but below 11 kV

85471030

 		--- Porcelain bushings for voltage 11 kV or above but upto 66 kV

85471040

 		--- Porcelain bushings for voltage 66 kV or above

85471090

 		---- Other

85472000

 		- Insulating fittings of plastics

854790

 		- Other:

85479010

 		--- Electrical insulating fittings of glass

85479020

 		--- Electrical conduit tubing and joints therefor, of base metal lined with insulating material

85479090

 		--- Other

85480000

 		Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

8549

 		Electrical and electronic waste and scrap

- Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators :

85491100

 		-- Waste and scrap of lead-acid accumu-lators; spent lead-acid accumulators

85491200

 		-- Other, containing lead, cadmium or mercury

85491300

 		-- Sorted by chemical type and not containing lead, cadmium or mercury

85491400

 		-- Unsorted and not containing lead, cadmium or mercury

85491900

 		-- Other

- Of a kind used principally for the recovery of precious metal :

85492100

 		-- Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)

85492900

 		-- Other

- Other electrical and electronic assemb-lies and printed circuit boards :

85493100

 		-- Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)

85493900

 		-- Other

- Other :

85499100

 		-- Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)

85499900

 		-- Other
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)