Electrical machines and apparatus having individual functions, not specified or including elsewhere in this chapter. Chapter 85: Electrical machinery and equipment and parts thereof.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 8543 | Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter Notification 9/2025-CT(R), Schedule II, S.No. 515 |
| Entries for the whole of Chapter 85 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service Notification 9/2025-CT(R), Schedule I, S.No. 437 |
| 18%9% + 9% | 84 or 85 | Parts suitable for use solely or 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 Notification 9/2025-CT(R), Schedule II, S.No. 387 |
| 18%9% + 9% | 84 or 85 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer Notification 9/2025-CT(R), Schedule II, S.No. 473 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 8543 in the GSTN HSN master (78 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 8543 10 | PARTICLE ACCELERATORS: | – | |
| 8543 10 10 | ION IMPLANTERS FOR DOPING SEMI-CONDUCTOR MATERIAL | – | Save |
| 8543 10 20 | VANE GRAFF, COCK-CROFT, WALTON ACCELERATORS | – | Save |
| 8543 10 30 | SYNCHROCYCLOTRONS, SYNCHROTRONS | – | Save |
| 8543 10 90 | OTHER INCLUDING CYCLOTRONS | – | Save |
| 8543 11 00 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTICLE ACCELERATORS: ION IMPLANTERS FOR DOPING SEMI-CONDUCTOR MATERIALS | – | Save |
| 8543 19 10 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTICLE ACCELERATORS: - OTHER: VANE GRAFF, COCK-CROFT, WALTON ACCELERATORS | – | Save |
| 8543 19 20 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTICLE ACCELERATORS: - OTHER: SYNCHROCYCLOTRONS, SYNCHROTRONS | – | Save |
| 8543 19 90 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTICLE ACCELERATORS: - OTHER: OTHER INCLUDING CYCLOTRONS | – | Save |
| 8543 20 | SIGNAL GENERATORS : | – | |
| 8543 20 10 | SWEEP GENERATORS | – | Save |
| 8543 20 20 | IMPULSE GENERATORS | – | Save |
| 8543 20 30 | TACHO GENERATORS | – | Save |
| 8543 20 90 | OTHER | – | Save |
| 8543 30 | MACHINES AND APPARATUS FOR ELECTROPLATING, ELECTROLYSIS OR ELECTROPHORESIS | – | |
| 8543 30 00 | MACHINES AND APPARATUS FOR ELECTROPLATING, ELECTROLYSIS OR ELECTROPHORESIS | – | Save |
| 8543 40 | ELECTRONIC CIGARETTES AND SIMILAR PERSONAL ELECTRIC VAPORISING DEVICES | – | |
| 8543 40 00 | ELECTRONIC CIGARETTES AND SIMILAR PERSONAL ELECTRIC VAPORISING DEVICES | – | Save |
| 8543 70 | OTHER MACHINES AND APPARATUS: | – | |
| 8543 70 11 | Proximity card and tags | – | Save |
| 8543 70 12 | METAL DETECTOR | – | Save |
| 8543 70 13 | MINE DETECTOR | – | Save |
| 8543 70 19 | OTHER | – | Save |
| 8543 70 21 | DIGITAL REVERBERATORS | – | Save |
| 8543 70 22 | MIXING SYSTEM OR CONSOLES | – | Save |
| 8543 70 29 | OTHER | – | Save |
| 8543 70 31 | VIDEO MIXING SYSTEM OR CONSOLES | – | Save |
| 8543 70 32 | VIDEO EFFECT SYSTEM | – | Save |
| 8543 70 33 | DIGITAL LAYERING MACHINE | – | Save |
| 8543 70 34 | PAINT BOX | – | Save |
| 8543 70 35 | VIDEO TYPEWRITER | – | Save |
| 8543 70 36 | VIDEO MATTING MACHINE | – | Save |
| 8543 70 39 | OTHER | – | Save |
| 8543 70 41 | COMPUTERISED EDITING SYSTEM CONTROLLING MORE THAN THREE VIDEO EDITING MACHINES | – | Save |
| 8543 70 42 | OTHER VIDEO CONTROL UNIT | – | Save |
| 8543 70 49 | OTHER | – | Save |
| 8543 70 50 | COLOUR CORRECTOR | – | Save |
| 8543 70 61 | BROADCAST AMPLIFIER | – | Save |
| 8543 70 62 | LIMITING AMPLIFIER, VIDEO DISTRIBUTION AMPLIFIER AND STABILIZING AMPLIFIERS | – | Save |
| 8543 70 69 | OTHER | – | Save |
| 8543 70 71 | GRAPHIC EQUALIZER | – | Save |
| 8543 70 72 | SYNTHESISED RECEIVERS | – | Save |
| 8543 70 91 | RF(RADIO FREQUENCY) POWER AMPLIFIER AND NOISE GENERATORS FOR COMMUNICATION JAMMING EQUIPMENT, STATIC AND MOBILE OR MAN-PORTABLE | – | Save |
| 8543 70 92 | EQUIPMENT GADGETS BASED ON SOLAR ENERGY | – | Save |
| 8543 70 93 | PROFESSIONAL BEAUTY CARE EQUIPMENT | – | Save |
| 8543 70 94 | AUDIO VISUAL STEREO ENCODERS | – | Save |
| 8543 70 95 | TIME CODE GENERATOR | – | Save |
| 8543 70 99 | OTHER | – | Save |
| 8543 81 00 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: PROXIMITY CARDS AND TAGS | – | Save |
| 8543 89 10 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: METAL DETECTORS | – | Save |
| 8543 89 20 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: MINE DETECTORS | – | Save |
| 8543 89 31 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - AUDIO SPECIAL EFFECT EQUIPMENTS: DIGITAL REVERBERATORS | – | Save |
| 8543 89 32 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - AUDIO SPECIAL EFFECT EQUIPMENTS: MIXING SYSTEMS OR CONSOLES | – | Save |
| 8543 89 39 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - AUDIO SPECIAL EFFECT EQUIPMENTS: OTHER | – | Save |
| 8543 89 41 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: VIDEO MIXING SYSTEM OR CONSOLES | – | Save |
| 8543 89 42 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: VIDEO EFFECT SYSTEM | – | Save |
| 8543 89 43 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: DIGITAL LAYERING MACHINE | – | Save |
| 8543 89 44 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: PAINT BOX | – | Save |
| 8543 89 45 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: VIDEO TYPEWRITER | – | Save |
| 8543 89 46 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: VIDEO MATTING MACHINES | – | Save |
| 8543 89 49 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: OTHER | – | Save |
| 8543 89 51 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - EDIT CONTROL UNIT: COMPUTERISED EDITING SYSTEM CONTROLLING MORE THAN THREE VIDEO EDITING MACHINES | – | Save |
| 8543 89 52 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - EDIT CONTROL UNIT: OTHER VIDEO CONTROL UNITS | – | Save |
| 8543 89 59 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - EDIT CONTROL UNIT: OTHER | – | Save |
| 8543 89 60 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: COLOUR CORRECTORS | – | Save |
| 8543 89 71 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - AMPLIFIER: BROADCAST AMPLIFIER | – | Save |
| 8543 89 72 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - AMPLIFIER: LIMITING AMPLIFIER, VIDEO DISTRIBUTION AMPLIFIER AND STABILISING AMPLIFIERS | – | Save |
| 8543 89 79 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - AMPLIFIER: OTHER | – | Save |
| 8543 89 81 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - GRAPHIC EQUALISER AND SYNTHESISED RECEIVERS: GRAPHIC EQUALISERS | – | Save |
| 8543 89 82 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - GRAPHIC EQUALISER AND SYNTHESISED RECEIVERS: SYNTHESISED RECEIVERS | – | Save |
| 8543 89 91 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : RF (RADIO FREQUENCY) POWER AMPLIFIERS AND NOISE GENERATORS FOR COMMUNICATION JAMMING EQUIPMENT, STATIC OR MOBILE OR MANPORTABLE | – | Save |
| 8543 89 92 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : EQUIPMENT OR GADGETS BASED ON SOLAR ENERGY | – | Save |
| 8543 89 93 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : PROFESSIONAL BEAUTY CARE EQUIPMENT | – | Save |
| 8543 89 94 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : AUDIO VIDEO STEREO ENCODERS | – | Save |
| 8543 89 95 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : TIME CODE GENERATOR | – | Save |
| 8543 89 99 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : OTHER | – | Save |
| 8543 90 | PARTS | – | |
| 8543 90 00 | PARTS | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (8543) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
