What is the GST rate for electrical equipment makers?
GST for electrical equipment makers: most goods and services here are taxed at 18%. The table gives each item's HSN or SAC code, the GST rate entries in force on 1 November 2026, and the rate before 22 September 2025 where GST 2.0 changed it. Open an item for every entry, its conditions and the CBIC notification.
In the free BooksOn HSN app, pick your business (kirana, medical store, hardware, engineering unit…) to see the HSN code and GST rate of the items it usually sells, makes or buys. Works offline, no ads.
Items, codes and GST rates
Choosing the right code
- Motors 8501, generator sets 8502, transformers and converters 8504, switches, MCBs and relays 8536, HT switchgear 8535, panels 8537, wires and cables 8544: 18%. Chargers and charging stations for electric vehicles (8504) are 5%.
- Parts follow the machine (Note 2 to Section XVI): parts of motors and generators 8503, of transformers 8504 90, of switchgear and panels 8538.
- The renewable-energy devices named in the notification, such as solar power generators and wind-operated generators, and parts used to manufacture them, are 5%.
- Winding, assembly or panel wiring on a customer's material is job work, SAC 9988: 18% since 22 September 2025 (it was 12% for a registered customer, 18% for an unregistered one).
Billing tips
- Put at least 4 digits of the HSN code on B2B invoices if your aggregate turnover in the previous year is up to ₹5 crore, 6 digits above that (Notification 78/2020-Central Tax).
- Where an item shows two rates, the rate depends on the exact code or a condition (for example packed and labelled, or a price limit) — check the item page.
- Charge CGST + SGST within your state and IGST to another state. Work out the tax with the GST calculator.
- For any other item, use the GST Rate Finder; for an old invoice, the rate on its date is in the free BooksOn HSN app.
Guides for other trades
- GST rates by business
- Kirana and grocery shops
- Supermarkets and department stores
- Hardware and building material shops
- Electrical shops
- Construction contractors and builders
- Real estate developers and property dealers
- Petrol bunks and fuel stations
- Textile, garment and footwear shops
- Electronics and mobile shops
- Restaurants, hotels and caterers
- Sweet shops and namkeen stalls
- Bakeries and cake shops
- Fruit and vegetable shops
- Dairy and milk shops
- Meat, chicken and fish shops
- Medical stores and pharmacies
- Stationery and book shops
- Auto parts shops and garages
- Salons and beauty parlours
- Jewellery shops
- Furniture and home furnishing shops
- Fertiliser, seed and pesticide shops
- Transporters and logistics firms
- CAs, lawyers, consultants and IT firms
- Engineering and fabrication units
- Tool rooms and tool dealers
- Auto and two-wheeler component makers
- Plastic moulding units
- Electronics manufacturers
- Pharmaceutical manufacturers
- Chemical manufacturers and dealers
- GST rate changes 2026
- GST rate changes 2025: old and new rates
Rates from the BooksOn HSN dataset (version 9), compiled from CBIC notifications, checked on 1 November 2026. Reference only: confirm the entry in the notification before invoicing.
