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Voltage stabilizers, inverters and UPS is classified under HSN heading 8504. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Voltage stabilizers, inverters and UPS?
GST on Voltage stabilizers, inverters and UPS as on 26 October 2026: 5% or 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.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | 5% | 8504 | If you sell chargers or charging stations for electric vehicles, GST is 5%. | 9/2025-CT(R), entry 438 |
| 18% | 18% | 8504 | Electrical transformers, rectifiers and other static converters and inductors are taxed at 18%, except chargers and charging stations for electric vehicles. | 9/2025-CT(R), entry 477 |
GST rate on Voltage stabilizers, inverters and UPS since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 18% or 28% |
| 15 November 2017 | 31 July 2019 | 18% |
| 1 August 2019 | today | 5% or 18% |
The GST rate on Voltage stabilizers, inverters and UPS is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
8504 Electrical transformers, static converters (for example, rectifiers) and inductors
| Code | Description (as in the tariff) |
|---|---|
850410 | Ballasts for discharge lamps or tubes |
85041010 | Conventional type |
85041020 | For compact fluorescent lamps |
85041090 | Other |
850421 | Having a power handling capacity not exceeding 650 kva |
85042100 | Having a power handling capacity not exceeding 650 kva |
850422 | Having a power handling capacity exceeding 650 kva but not exceeding 10,000 kva |
85042200 | Having a power handling capacity exceeding 650 kva but not exceeding 10,000 kva |
850423 | Having a power handling capacity exceeding 10,000 kva |
85042310 | Having a power handling capacity exceeding 10,000 kva but not exceeding 50,000 kva |
85042320 | Having a power handling capacity exceeding 50,000 kva but not exceeding 1,00,000 kva |
85042330 | Having a power handling capacity exceeding 1,00,000 kva but not exceeding 2,50,000 kva |
85042340 | Having a power handling capacity exceeding 2,50,000 kva |
850431 | Having a power handling capacity not exceeding 1 kva |
85043100 | Having a power handling capacity not exceeding 1 kva |
850432 | Having a power handling capacity exceeding 1 kva but not exceeding 16 kva |
85043200 | Having a power handling capacity exceeding 1 kva but not exceeding 16 kva |
850433 | Having a power handling capacity exceeding 16 kva but not exceeding 500 kva |
85043300 | Having a power handling capacity exceeding 16 kva but not exceeding 500 kva |
850434 | Having a power handling capacity exceeding 500 kva |
85043400 | Having a power handling capacity exceeding 500 kva |
850440 | Static converters |
85044010 | Electric inverter |
85044021 | Dip bridge rectifier |
85044029 | Other |
85044030 | Battery chargers |
85044040 | Voltage regulator and stabilizers (other than automatic) |
85044090 | Other |
850450 | Other inductors |
85045010 | Choke coils (chokes) |
85045090 | Other |
850490 | PARTS |
85049010 | Of transformers |
85049090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Bulbs and lamps
8539 - Electric wires and cables
8544 - Batteries
8506 - Solar panels
8541 - Mobile phones (Cell phone)
8517 - Televisions
8528 - Electrical control panels
8537 - LED lights and light fittings
9405 - Mixer grinders
8509 - Geysers, irons and microwave ovens
8516 - Water purifiers and filters (RO)
8421 - CCTV and digital cameras
8525
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.

