GST payable on Television, Electrical machinery
GST exemption items list, click here
Electrical machinery, Television falls under HSN code chapter 85 of GST commodity tariff schedule. The details about GST rate changes for sale of electrical machinery, Television are being updated here. The notification changes on exemptions for GST for sale of electrical machinery, Television and other circulars related to GST for Electrical machinery, Television are updated in this website.
Reduced GST rates on 11 June 2017, click here for details
Update on 18th May, 2017: GST rates for goods
5% GST RATE
1. Renewable energy devices & spare parts for their manufacture
a) Bio-gas plant
b) Solar power based devices
c) Solar power generating system
d) Wind mills and wind operated electricity generator
e) Waste to energy plants/devices
f) Solar lantern/solar lamp
g) Ocean waves/tidal waves energy devices/plants
Revised GST Rates with effect from 18th July, 2022
Present rate new rate
Specified Renewable Energy Devices and parts 5% 12%
e-Waste 5% 18%
12% GST RATE;
1. Telephones for cellular networks or for other wireless networks [8517] and parts for their manufacture.
Reduced GST rates on 11 June 2017, click here for details
18% GST RATE;
All goods not specified
elsewhere.
1. Electric motors and generators (excluding generating sets) [8501]
2. Electric generating sets and rotary converters [8502]
3. Parts suitable for use solely or principally with the machines of heading 8502 [8503]
4. 8505 Electromagnets; Permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings,clutches and brakes; electro-magnetic lifting heads.
5. 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 [8514]
6. 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 [8515]
7. 8517 Telephone sets; other apparatus for the transmission or reception of voice, images or other data, nucluding 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.
8. 8518 Microphones and stands therefor.
9. 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 Chapter37.
10. 8524 – Blank in Tariff
11. 8532 Electrical capacitors
12. 8533 Electrical resistors.
13. 8534 Printed Circuits
14. 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 [8535]
15. 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537.
16. 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).
17. 8541 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices; including photo voltaic cells, whether or not assembled in modules or made up into panels; light emitting diodes (led); mounted piezoelectric crystals”;
18. 8542 Electronic integrated circuits.
19. 8543 Electrical machines and apparatus, having individual functions not specified or included elsewhere in this Chapter.
20. 8546 Electrical insulators of any material.
21. 8548 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 this Chapter.
GST rate related to COVID-19 has been changed as per 44th GST council meet held on 12th June, 2021. The details of changed GST rates are given below:
Old rate New rate
Gas/electric/other furnaces for crematorium, including their installation, etc 18% 5%
28% GST RATE;
1. Static converters (for example, rectifiers) and inductors [8504] Reduced to 18% as per GST council meet on 11th June, 2017
Reduced GST Rates on 11th June 2017
Earlier rate new rate
8504 Transformers Industrial Electronics 28% 18%
8504 Electrical Transformer 28% 18%
8504 Static Convertors (UPS) 28% 18%
Revised GST Rates on 10th November, 2017
Present rate new rate
8504 Static converters (for example, rectifiers) and 28% 18%
inductors [other than Transformers Industrial
Electronics; Electrical Transformer; Static
Convertors (UPS)]
2. Primary cells and primary batteries [8506]
Revised GST Rates on 10th November, 2017
Present rate new rate
8506 Primary cells and primary batteries 28% 18%
3. Electric accumulators, including separators therefor, whether or not rectangular (including square) [8507]
Revised GST Rates on 21st July, 2018
Present rate new rate
8507 60 00 Lithium-ion Batteries 28% 18%
Reduced GST Rates on 22nd December, 2018
Present rate new rate
Power banks of lithium ion batteries.
Lithium ion batteries are already at 18%. 28% 18%
This will bring parity in GST rate of power bank and
lithium ion battery.
4. Vacuum cleaners [8508]
Revised GST Rates on 21st July, 2018
Present rate new rate
8508 Vacuum cleaners 28% 18%
5. Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [8509]
Revised GST Rates on 21st July, 2018
Present rate new rate
8509 Electro-mechanical domestic appliances, with self- 28% 18%
contained electric motor, other than vacuum cleaners
of heading 8508 [other than wet grinder consisting of
stone as a grinder]
6. Shavers, hair clippers and hair-removing appliances, with selfcontained electric motor [8510]
Revised GST Rates on 21st July, 2018
Present rate new rate
8510 Shavers, hair clippers and hair-removing appliances, 28% 18%
with self-contained electric motor”;
7. 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
[8511]
8. Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles [8512]
Revised GST Rates on 10th November, 2017
Present rate new rate
8512 Electrical lighting or signalling equipment 28% 18%
(excluding articles of heading 8539), windscreen wipers,
defrosters and demisters, of a kind used for cycles or motor vehicles
9. 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 [8513]
Revised GST Rates on 10th November, 2017
Present rate new rate
8513 Portable electric lamps designed to function 28% 18%
by their own source of energy (for example,
dry batteries, accumulators, magnetos), other than
lighting equipment of heading 8512
10. Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing 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 [8516]
11. ISDN System [8517 69 10], ISDN Terminal
Adaptor [8517 69 20], X 25 Pads [8517 69 40] [8517]
Revised GST Rates on 10th November, 2017
Present rate new rate
8517 ISDN System [8517 69 10], ISDN Terminal Adaptor 28% 18%
[8517 69 20], X 25 Pads [8517 69 40]
12. 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] [8518]
Revised GST Rates on 10th November, 2017
Present rate new rate
8518 Single loudspeakers, mounted in their enclosures 28% 18%
[8518 21 00], Audio- frequency electric amplifiers
[8518 40 00], Electric sound amplifier sets
[8518 50 00], Parts [8518 90 00]
13. Sound recording or reproducing apparatus [8519]
Revised GST Rates on 10th November, 2017
Present rate new rate
8519 Sound recording or reproducing apparatus 28% 18%
14. Video recording or reproducing apparatus, whether or not incorporating a video tuner [8521]
Reduced GST Rates on 11th June 2017
Earlier rate new rate
8521 Recorder 28% 18%
15. Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 [8522]
Revised GST Rates on 10th November, 2017
Present rate new rate
8522 Parts and accessories suitable for use solely or 28% 18%
principally with the apparatus of headings 8519 or 8521
16. Transmission apparatus for radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [8525]
Reduced GST Rates on 11th June 2017
Earlier rate new rate
8525 CCTV 28% 18%
8525 60 Two-way radio (Walkie talkie) used by 28% 12%
defence, police and paramilitary forces etc.
Revised GST Rates on 10th November, 2017
Present rate new rate
8525 Transmission apparatus for radio-broadcasting 28% 18%
or television, whether or not incorporating reception
apparatus or sound recording or reproducing apparatus; television cameras.
Reduced GST Rates on 22nd December, 2018
Present rate new rate
Digital cameras and video camera recorders 8525 28% 18%
17. Radar apparatus, radio navigational aid apparatus and radio remote control apparatus [8526]
Revised GST Rates on 10th November, 2017
Present rate new rate
8526 Radar apparatus, radio navigational aid apparatus 28% 18%
and radio remote control apparatus
18. Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock [8527]
Revised GST Rates on 10th November, 2017
Present rate new rate
8527 Reception apparatus for radio-broadcasting, 28% 18%
whether or not combined, in the same housing,
with sound recording or reproducing apparatus or a clock
19. Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [8528]
Reduced GST Rates on 11th June 2017
Earlier rate new rate
8528 Set top Box for TV 28% 18%
8528 Computer monitors not exceeding 17 inches 28% 18%
Reduced GST Rates on 9th September 2017
Present GST rate Reduced GST rate
8528 Computer monitors upto 20” 28% 18%
Note: Computer monitors upto 17” are
already at 18%.
Revised GST Rates on 10th November, 2017
Present rate new rate
8528 Television set (including LCD or LED television) of 28% 18%
screen size not exceeding 68 cm” ;
Reduced GST Rates on 22nd December, 2018
Present rate new rate
Monitors and TVs of upto screen size of 32 inches 28% 18%
20. Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 [8529]
Revised GST Rates on 10th November, 2017
Present rate new rate
8529 Parts suitable for use solely or principally with the 28% 18%
apparatus of headings 8525 to 8528
21. 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) [8530]
Revised GST Rates on 10th November, 2017
Present rate new rate
8530 Electrical signalling, safety or traffic control equipment 28% 18%
for railways, tramways, roads, inland waterways,
parking facilities, port installations or airfields
(other than those of heading 8608)
22. Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 [8531]
Revised GST Rates on 10th November, 2017
Present rate new rate
8531 Electric sound or visual signalling apparatus 28% 18%
(for example, bells, sirens, indicator panels, burglar
or fire alarms), other than those of heading 8512 or 8530
23. 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 fibres, bundles or cables [8536]
Revised GST Rates on 10th November, 2017
Present rate new rate
8536 Electrical apparatus for switching or protecting 28% 18%
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
fibres, bundles or cables
24. 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 [8537]
Revised GST Rates on 10th November, 2017
Present rate new rate
8537 Boards, panels, consoles, desks, cabinets and 28% 18%
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
25. Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arclamps [8539]
Reduced GST Rates on 11th June 2017
Earlier rate new rate
8539 Electrical Filaments or discharge lamps 28% 18%
Revised GST Rates on 10th November, 2017
Present rate new rate
8539 Sealed beam lamp units and ultra-violet or 28% 18%
infra-red lamps; arc lamps [other than Electric
filament or discharge lamps and LED lamps]
26. Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter [8543]
27. Insulated wire, cable All goods [8544]
Reduced GST Rates on 11th June 2017
Earlier rate new rate
8544 Winding Wires 28% 18%
8544 Coaxial cables 28% 18%
8544 70 Optical Fiber 28% 18%
Revised GST Rates on 10th November, 2017
Present rate new rate
8544 Insulated (including enamelled or anodised) wire, 28% 18%
cable and other insulated electric conductors, whether
or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber]
28. Brushes under 8545 20 00 and goods under 8545 (including arclamp carbon and battery carbon) [8545]
Revised GST Rates on 10th November, 2017
Present rate new rate
8545 Brushes [8545 20 00] and goods under 8545 28% 18%
(including arc lamp carbon and battery carbon)
29. 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 [8547]
Reduced GST Rates on 06th October, 2017
earlier rate new rate
85 Parts suitable for use solely or 28% 18%
principally with power driven pumps
primarily designed for handling water,
namely, centrifugal pumps (horizontal
and vertical), deep tube-well turbine
pumps, submersible pumps, axial flow
and mixed flow vertical pumps
85 E-Waste 28% or 18% 5%
Revised GST Rates on 10th November, 2017
Present rate new rate
8547 Insulating fittings for electrical machines, appliances 28% 18%
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
Reduced GST rates on 11 June 2017, click here for details
Amendments on 3rd June, 2017
In Chapter 85,- (i) In the 5% rate column, after entry (c), the entry “(d) photo voltaic cells, whether or not assembled in modules or made up into panels” may be added [these cells and modules are renewable energy devices]. (ii) Correspondingly, in the 18% rate column, the part entry from 8541, that is “including photo voltaic cells, whether or not assembled in modules or made up into panels” may be omitted. (iii) In the 12% rate column, the entry “8539 LED lamps” may be added [LED lamps, falling under 9405, are already at 12% rate.]
Amendment on 18th May, 2017
In S.No.85, in the 28% rate column, the entry “Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter [8543]” may be omitted. “8543 Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter” is already covered in the 18% rate column.
Different exemptions schemes are available under GST in India for goods fall under HSN Chapter 85. The exemption list of GST with categories of business fall under exemption as well as types of commodities where GST is payable at 0% is expected to be released soon by GST authorities.
Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services. Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%. The most essential goods and services attract nil rate of GST under Exempted Categories. Luxury goods and services and certain specific goods and services attract additional cess than 28% GST.
Reduced GST rates on 11 June 2017, click here for details
GST rate payable for goods or service, click here
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GST rate for Electrical machinery, Television
Brought down GST rate on purchase or sale of mayonnaise and salad dressings
Scaled down payable GST on sale or purchase of Transformers Industrial Electronics
GST slab rate on sale or purchase of Telephone sets, apparatus for communication, transmission, reception
GST imposed rate on sale or purchase of Microphones and stands
Scaled down GST rate on Recorder under HSN 8521
GST slab rate on Discs, tapes, solid-state non-volatile storage devices
Scaled down GST imposed rate on sale or purchase of CCTV
Reduced GST slab rate on Two-way radio (walkie talkie)
Scaled down rate of GST on Computer monitors not exceeding 17 inches
GST scheduled rate on Electrical capacitors business
Narrowed GST amount of rate on Electrical Filaments or discharge lamps
Revised GST scheduled rate on sale or purchase of Winding Wires
Lowered down rate of GST on sale or purchase of Coaxial cables
Scaled down GST imposed rate on sale or purchase of CCTV
GST slab rate on Renewable energy devices and spare parts
GST rate for Electrical machinery, Television
Brought down GST rate on purchase or sale of mayonnaise and salad dressings
Scaled down payable GST on sale or purchase of Transformers Industrial Electronics
GST slab rate on sale or purchase of Telephone sets, apparatus for communication, transmission, reception
GST imposed rate on sale or purchase of Microphones and stands
Scaled down GST rate on Recorder under HSN 8521
GST slab rate on Discs, tapes, solid-state non-volatile storage devices
Scaled down GST imposed rate on sale or purchase of CCTV
Reduced GST slab rate on Two-way radio (walkie talkie)
Scaled down rate of GST on Computer monitors not exceeding 17 inches
GST scheduled rate on Electrical capacitors business
Narrowed GST amount of rate on Electrical Filaments or discharge lamps
Revised GST scheduled rate on sale or purchase of Winding Wires
Lowered down rate of GST on sale or purchase of Coaxial cables
Scaled down GST imposed rate on sale or purchase of CCTV
GST slab rate on Renewable energy devices and spare parts
GST rate for Fruits sales and nut sales in India
GST rate for Coffee and Tea in India
GST for Rice, Oats, Millets, Maize etc.
GST for Milling industry products in India
GST for oil seeds and medicinal plants in India
GST rate for sale of Gums, resins, lacs etc.
GST rate for Vegetable Plaiting Materials
UTGST Act 2017, Payment of GST Tax
Furnishing details of inward supplies, CGST Act, 2017
Transfer of ITC, UTGST, 2017
Tax wrongfully collected and paid to Central Government or Union territory Government.
CGST Act, 2017 Furnishing of returns
Advance ruling, UTGST Act 2017
UTGST Act, Constitution of Authority for Advance Ruling.
Constitution of Appellate Authority for Advance Ruling, UTGST Act 2017
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GST payments of Cheque or DD from another bank
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Validity period of Challan under GST tax payments
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Cash, Cheques or DD payment under GST, Goods and Service Tax
OTC system in GST tax payments
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Transhipment - A redefinition
Travelers to India under import duty exemption, Frequently Asked Questions Part 2
Triangular export
The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:
Amount of GST tax on Electric motors and generators
What is the GST rate on Electric rotary converters?
How much GST on Electrical transformers and static converters?
GST tariff on Primary cells and primary batteries
Indian GST charges on Electric accumulators
GST duty on Vacuum cleaners
GST tax on Electro-mechanical domestic appliances
Goods and Service Tax rate on Electric shavers and electric hair clippers
Goods and Service Tax slab on Electrical lighting or signalling equipment (windscreen wipers, defrosters and demisters)
GST slab on Portable electric lamps (dry batteries, accumulators and magnetos)
GST slab rate on laboratory electric furnaces
Slab GST on electro-thermic hair-dressing apparatus (hair dryers, hair curlers and curling tong heaters)
Rate of GST slab on Electric storage water heaters
Tax of GST on Telephone sets
GST expenses on Electric Microphones and stands
Total GST charges on electric sound amplifiers
Total GST rate on Video recording accessories
Total tax on GST on Pick-up cartridges
Amount of GST to be paid on Transmission apparatus for radio-broadcasting
Amount of GST rate on electric digital cameras and video camera recorders
What is the GST tariff on Reception apparatus for radio broadcasting?
What is the GST rate on Electrical Monitors and projectors in India?
How much GST to be paid on Electric sound or visual signalling apparatus (bells, sirens, indicator panels, burglar or fire alarms) in India?
Is GST tax to be paid on Electrical capacitors in India?
What is the rate of GST tax applicable on Electrical resistors in India?
Is GST applicable to Electrical apparatus on switching?
What percentage of GST payable on Electrical Boards, panels, consoles, desks and cabinets?
How much GST rate on Electric filament?
Describe GST rate on Diodes, transistors and semi-conductor devices in India.
Explain GST rate on Electronic integrated circuits.
GST schedule on Insulated wires and cables.
Tax GST rate on Electrical insulators of any material.
GST schedule rate on Insulating fittings for electrical machines
Percentages of GST to be paid on Waste and scrap of primary cells.
GST tariff on primary batteries and electric accumulators.
Amount of GST to be paid on electrical parts of machinery in India.