For procurement and finance teams sourcing industrial electrical equipment, getting the HSN code and applicable GST rate right matters for accurate invoicing, input tax credit claims, and customs/import documentation. Here's a practical reference.
Why HSN Codes Matter
The Harmonized System of Nomenclature (HSN) code classifies goods for GST purposes — the same product category can occasionally straddle different codes depending on construction or rated voltage, which affects the applicable GST rate and any customs duty on imported components. Always verify the code against your specific product's technical specification, not just its generic name.
Common HSN Codes in Industrial Electrical Equipment
| Product Category | Typical HSN Chapter/Heading | Typical GST Rate* |
|---|---|---|
| Circuit breakers, switches, relays (voltage ≤ 1000V) | 8536 | 18% |
| Circuit breakers, switchgear (voltage > 1000V) | 8535 | 18% |
| Electrical transformers | 8504 | 18% |
| Electric motors and generators | 8501 | 18% |
| Insulated wires and cables | 8544 | 18% |
| Boards, panels, cabinets for electric control/distribution | 8537 | 18% |
*GST rates shown are indicative and subject to change by government notification — always confirm the current rate at the time of purchase on your tax invoice, and consult your tax advisor for classification of any non-standard or composite product.
What to Check on a Supplier's Invoice
- Correct HSN code matching the actual product supplied (not a generic catch-all code).
- GSTIN of the supplier, clearly stated, matching the entity issuing the invoice.
- Applicable GST rate and amount broken out separately from the base price (not bundled silently into a single figure).
- Place of supply — determines whether CGST+SGST or IGST applies, relevant for input tax credit reconciliation.
Why This Matters for Your Business
Incorrect HSN classification can cause GST return mismatches, delayed input tax credit, and complications during a GST audit. When sourcing switchgear, breakers, cables, or other electrical equipment for your project, always insist on a GST-compliant invoice with the correct HSN code and GSTIN — this is standard practice on every order at TEKTOW.
Need a GST invoice for your electrical equipment purchase? Request a quote — every TEKTOW order includes a proper GST invoice with correct HSN classification.