Electrical machinery and equipment and parts, sound recorders and reproducers television image and sound recorders and reproducers, and parts and accessories of such articles

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
85 Following parts for their manufacture & newable energy devices
  • Bio-gas plant
  • Solar power based devices
  • Solar power generating systems
  • Wind mills, wind operated electricity generator
  • Waste to energy plants/devices
  • Solar lantern/solar lamp
  • Ocean waves/tidal waves energy devices/plants
2.5% 2.5% 5% Nil
85 E-waste explanation: e-waste means electrical and electronic equipment listed in scheduled 1 of the e-waste rules, 2016 published in the gazette of India 2.5% 2.5% 5% Nil
8517 Telephones for cellular networks or for other wireless networks 6% 6% 12% Nil
85 Parts for manufacture of telephones for cellular networks or for other wireless networks 6% 6% 12% Nil
8525 60 Two-way radio (walkie talkie) used by defense, police and paramilitary forces etc 6% 6% 12% Nil
8539 LED lamps 6% 6% 12% Nil
85 Parts of suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps 9% 9% 18% Nil
8501 Electric motors and generators (excluding generating sets) 9% 9% 18% Nil
8502 Electric generating sets and rotary converters 9% 9% 18% Nil
8503 Parts suitable for use solely or principally with the machines of heading 8501 or 8502 9% 9% 18% Nil
8504 Transformers industrial electronics; electrical transformer; static convertors (UPS) 9% 9% 18% Nil
8505 Electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electro-magnetic lifting heads, Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetization 9% 9% 18% Nil
8514 Other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss, Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss) 9% 9% 18% Nil
8515 Brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets, Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering 9% 9% 18% Nil
8517 Other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528, Telephone sets; 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) 9% 9% 18% Nil
8518 Microphones and stands thereof; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, 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 9% 9% 18% Nil
8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 9% 9% 18% Nil
8523 Whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37, Discs, tapes, solid-state non-volatile storage devices, ’smart cards’ and other media for the recording of sound or of other phenomena 9% 9% 18% Nil
8525 Closed-circuit television (CCTV) 9% 9% 18% Nil
8525 Digital cameras and video cameras recorders [other than CCTV] 14% 14% 28% Nil
8528 Computer monitors not exceeding 17 inches, set top box for television (TV) 9% 9% 18% Nil
8532 Electrical capacitors, fixed, variable or adjustable (pre-set) 9% 9% 18% Nil
8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 9% 9% 18% Nil
8534 00 00 Printed circuits 9% 9% 18% Nil
8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or 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 9% 9% 18% Nil
8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 9% 9% 18% Nil
8539 Electrical filaments or discharge lamps 9% 9% 18% Nil
8540 Mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes), Thermionic Cold cathode or photo-cathode valves and tubes ( for example, vacuum or vapour or gas filled valves and tubes 9% 9% 18% Nil
8541 Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo-electric crystals 9% 9% 18% Nil
8542 Electronic integrated circuits 9% 9% 18% Nil
8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter 9% 9% 18% Nil
8544 Winding wires; coaxial cables; optical fiber 9% 9% 18% Nil
8545 Carbon electrodes 9% 9% 18% Nil
8546 Electrical insulators of any material 9% 9% 18% Nil
8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries ans spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter 9% 9% 18% Nil
8504 Static converters (for example, rectifiers) and inductors [other than transformers industrial electronics; electrical transformer; static converters (UPS) 9% 9% 18% Nil
8506 Primary cells and primary batteries 9% 9% 18% Nil
8507 Electric accumulators, including separators thereof, whether or not rectangular (including square) 9% 9% 18% Nil
8508 Vacuum cleaners 9% 9% 18% Nil
8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 9% 9% 18% Nil
8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [inserted w.e.f. 14/11/2017 9% 9% 18% Nil
8509 Wet grinder consisting of stone as a grinder 6% 6% 12% Nil
8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 9% 9% 18% Nil
8511 Generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines, 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); 9% 9% 18% Nil
8512 Electrical lighting or signaling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 9% 9% 18% Nil
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 9% 9% 18% Nil
8516 Electrothermic 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, Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus 9% 9% 18% Nil
8517 ISDN system [8517 69 1], ISDN terminal adaptor [8517 60 20], X 25 pads [8517 69 40] 9% 9% 18% Nil
8518 single loudspeakers, mounted in their enclosures [8518 21 00], audio frequency electric amplifiers [8518 40 00], electric sound amplifier sets [8518 50 00], parts [8518 90 00] 9% 9% 18% Nil
8519 Sound recording or reproducing apparatus 9% 9% 18% Nil
8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 9% 9% 18% Nil
8522 90 Machinery for filling, closing, sealing or labeling bottles, machinery for cleaning or drying bottles or other containers, cans, boxes, bags, machinery for capsuling bottles, jars, tubes and similar containers 9% 9% 18% Nil
8525 Television cameras, digital cameras and video cameras recorders [other than CCTV], Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus 9% 9% 18% Nil
8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 9% 9% 18% Nil
8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 9% 9% 18% Nil
8528 Whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 17 inches], Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television; 14% 14% 28% Nil
8528 Television set (including LCD or LED television) of screen size not exceeding 68 cm 9% 9% 18% Nil
8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 9% 9% 18% Nil
8530 Electrical signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 9% 9% 18% Nil
8531 Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 9% 9% 18% Nil
8536 For a voltage not exceeding 1,000 volts: connectors for optical fibres, bundles or cables, 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) 9% 9% 18% Nil
8537 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, Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536 9% 9% 18% Nil
8539 Sealed beam lamp units and ultra-violet and infra-red lamps; arc lamps [other than electric filament or discharge lamps and LED lamps] 9% 9% 18% Nil
8544 Insulated (including enameled or anodized) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than winding wires; coaxial cables; optical fiber] 9% 9% 18% Nil
8545 Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 9% 9% 18% Nil
8547 Other than insulators of heading 8546; electrical conduct tubing and joints thereof, of base metal lined with insulating material, 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 9% 9% 18% Nil