Transformers is classified under HSN heading 8504 (Electrical transformers, static converters (for example, rectifiers) and…). Main codes: 850421 having a power handling capacity not exceeding 650 kva; 850422 having a power handling capacity exceeding 650 kva but not exceeding 10,000 kva; 850423 having a power handling capacity exceeding 10,000 kva. 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 Transformers?
GST on Transformers 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% | 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 |
How to find the rate on an old invoice's date: GST rate on a past date.
8504 Electrical transformers, static converters (for example, rectifiers) and inductors
| Code | Description (as in the tariff) |
|---|---|
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 |
See all 34 codes on the Chapter 85 page.
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 (8504) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (850421, 850422, 850423, 850431, …) 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 Transformers?
Transformers is classified under HSN heading 8504 (Electrical transformers, static converters (for example, rectifiers) and…). Main codes: 850421 having a power handling capacity not exceeding 650 kva; 850422 having a power handling capacity exceeding 650 kva but not exceeding 10,000 kva; 850423 having a power handling capacity exceeding 10,000 kva. 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 Transformers?
As on 1 November 2026, GST on Transformers 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 Transformers change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for Transformers.
What was the GST rate on Transformers 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 - Generator sets (diesel and petrol, DG sets)
8502 - Parts of motors and generators (stampings, rotors, stators)
8503 - CRGO electrical steel (grain-oriented)
7225 - Winding wire (enamelled copper wire)
8544 - Relays, contactors, connectors and terminal blocks
8536 - HT switchgear above 1,000 V (circuit breakers, isolators, lightning arresters)
8535
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.