Resistors and potentiometers is classified under HSN heading 8533 (Electrical resistors (including rheostats and potentiometers), other than…). GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Resistors and potentiometers?
GST on Resistors and potentiometers as on 1 November 2026: 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 18% | 18% | 8533 | If you sell electrical resistors, including rheostats and potentiometers (not heating resistors), GST is 18%. 9/2025-CT(R), entry 505 |
How to find the rate on an old invoice's date: GST rate on a past date.
8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors
| Code | Description (as in the tariff) |
|---|---|
853310 | Fixed carbon resistors, composition or film types |
85331000 | Fixed carbon resistors, composition or film types |
853321 | For a power handling capacity not exceeding 20 w |
85332111 | Of nichrome |
85332119 | Other |
85332121 | Of nichrome |
85332129 | Other |
853329 | Other |
85332911 | Of nichrome |
85332919 | Other |
85332921 | Of nichrome |
85332929 | Other |
853331 | For a power handling capacity not exceeding 20 w |
85333110 | Potentiometers |
85333120 | Rheostats |
85333190 | Other |
853339 | Other |
85333910 | Potentiometers |
85333920 | Rheostats |
85333990 | Other |
853340 | Other variable resistors, including rheostats and potentiometers |
85334010 | Potentiometers |
85334020 | Rheostats |
85334030 | Thermistors |
85334090 | Other |
853390 | PARTS |
85339000 | PARTS |
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (8533) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (853310, 853321, 853329, 853331, …) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Resistors and potentiometers?
Resistors and potentiometers is classified under HSN heading 8533 (Electrical resistors (including rheostats and potentiometers), other than…). GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Resistors and potentiometers?
As on 1 November 2026, GST on Resistors and potentiometers is 18%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Resistors and potentiometers change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for Resistors and potentiometers.
What was the GST rate on Resistors and potentiometers in July 2017?
On 1 July 2017: 18%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Bulbs and lamps
8539 - Electric wires and cables
8544 - Batteries
8506 - Solar panels
8541 - Mobile phones (Cell phone)
8517 - Televisions
8528 - LCD and LED display modules
8524 - Multimeters, oscilloscopes and electrical test instruments
9030 - Vitamins, hormones, alkaloids and antibiotics (bulk drugs, APIs)
2936 - Pharma job work (medicines made on the principal's materials, loan licence)
9988 - Empty hard gelatin capsules
9602 - Gelatin
3503
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.

