HSN Chapter 85: Electrical Machinery & Equipment GST Rates 2025
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🚀 Use Complete HSN Rate Finder⚡ Major Electronics Revolution - GST 2.0 SEPTEMBER 22, 2025
Historic GST Cuts on Electronics & Appliances:
Massive GST reduction from 28% to 18% on major household appliances and electronics! GST 2.0 has eliminated the 12% slab and simplified the structure to just 4 rates: 0%, 5%, 18%, and 40%.
Key Changes in Chapter 85:
- ⚡ Major Appliances: TVs, ACs, Refrigerators, Washing Machines: 28% → 18%
- 🔋 Batteries & Solar: Electric accumulators reduced to 18%
- 🏭 Industrial Equipment: Motors, generators remain at 18%
- 💡 LED Lights: Continue at 18%
- 🚫 NO MORE 12% RATE - Completely eliminated under GST 2.0
HSN Chapter 85 covers electrical machinery and equipment, encompassing everything from household appliances to industrial motors, sound equipment, and electronic components. This chapter has undergone revolutionary changes under GST 2.0, with dramatic rate reductions on consumer electronics and appliances.
The September 22, 2025 GST 2.0 reforms have brought the most significant changes to electronics pricing in India's tax history. The shift from 28% to 18% GST on major appliances represents savings of 8-10% for consumers, making technology more accessible across India.
🔋 GST 2.0 Simplified Rate Structure for Chapter 85
New GST 2.0 Rate Categories for Electrical Equipment:
- 🟢 0% GST: Solar panels and renewable energy equipment (specific exemptions)
- 🔵 5% GST: Solar inverters, energy-efficient devices (green tech promotion)
- 🟡 18% GST: All electrical appliances, motors, electronics, TVs, ACs, refrigerators
- 🔴 40% GST: No items in Chapter 85 (reserved for luxury/sin goods)
⚠️ MASSIVE SAVINGS: Electronics Price Revolution
Under GST 2.0, major electronics have seen unprecedented price cuts:
- 📺 Smart TVs (>32"): 28% → 18% (Save ₹3,000-8,000)
- ❄️ Refrigerators: 28% → 18% (Save ₹2,500-5,000)
- 🌡️ Air Conditioners: 28% → 18% (Save ₹5,000-10,000)
- 👕 Washing Machines: 28% → 18% (Save ₹2,000-4,000)
📺 Consumer Electronics & Appliances (Major Beneficiaries)
Revolutionary Appliance GST Cuts
The biggest winners of GST 2.0! Consumer appliances and electronics have moved from the 28% "luxury" category to 18% standard rate, making them significantly more affordable for Indian households.
HSN 8528 - Television & Display Equipment
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Savings |
|---|---|---|---|---|
| 8528 71 | Reception apparatus for TV (>32 inch) | 18% | 28% | 36% price reduction |
| 8528 72 | Smart TVs and connected displays | 18% | 28% | 36% price reduction |
| 8528 73 | LED/OLED Television sets | 18% | 28% | 36% price reduction |
HSN 8415 - Air Conditioning Equipment
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Application |
|---|---|---|---|---|
| 8415 10 | Window/wall type air conditioners | 18% | 28% | Residential cooling |
| 8415 20 | Split air conditioning machines | 18% | 28% | Home & office cooling |
| 8415 81 | Inverter air conditioners | 18% | 28% | Energy-efficient cooling |
| 8415 82 | Central air conditioning systems | 18% | 28% | Commercial cooling |
HSN 8418 - Refrigerators & Freezers
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Type |
|---|---|---|---|---|
| 8418 10 | Single door refrigerators | 18% | 28% | Small household fridges |
| 8418 21 | Double door refrigerators | 18% | 28% | Large household fridges |
| 8418 30 | Freezers (chest/upright) | 18% | 28% | Food storage appliances |
| 8418 40 | Refrigerator-freezer combinations | 18% | 28% | Multi-compartment units |
HSN 8450 - Washing Machines
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Category |
|---|---|---|---|---|
| 8450 11 | Fully automatic washing machines | 18% | 28% | Top & front loading |
| 8450 12 | Semi-automatic washing machines | 18% | 28% | Twin tub machines |
| 8450 19 | Other washing machines | 18% | 28% | Commercial washers |
| 8450 20 | Washing machines ≥10 kg capacity | 18% | 28% | Heavy duty machines |
HSN 8422 - Dishwashers & Kitchen Appliances
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Application |
|---|---|---|---|---|
| 8422 11 | Dishwashing machines (household) | 18% | 28% | Kitchen automation |
| 8422 19 | Commercial dishwashing machines | 18% | 28% | Restaurant equipment |
🔌 Electric Motors & Generators (HSN 8501)
Industrial Electrical Equipment
Electric motors and generators remain at the standard 18% GST rate, providing consistency for industrial applications and manufacturing sectors.
HSN 8501 - Electric Motors & Generators
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Power Range |
|---|---|---|---|---|
| 8501 10 | Motors ≤37.5 W | 18% | 18% | Micro motors |
| 8501 20 | Universal AC/DC motors >37.5 W | 18% | 18% | Small appliance motors |
| 8501 31 | DC motors ≤750 W | 18% | 18% | Small industrial motors |
| 8501 32 | DC motors 750 W - 75 kW | 18% | 18% | Medium industrial motors |
| 8501 33 | DC motors 75 kW - 375 kW | 18% | 18% | Large industrial motors |
| 8501 34 | DC motors >375 kW | 18% | 18% | Heavy industrial motors |
| 8501 40 | AC motors, single-phase | 18% | 18% | Household/small commercial |
| 8501 51 | AC motors 3-phase ≤750 W | 18% | 18% | Small 3-phase motors |
| 8501 52 | AC motors 3-phase 750 W - 75 kW | 18% | 18% | Standard industrial motors |
| 8501 53 | AC motors 3-phase >75 kW | 18% | 18% | Large industrial motors |
| 8501 61 | AC generators ≤75 kVA | 18% | 18% | Small generators |
| 8501 62 | AC generators 75-375 kVA | 18% | 18% | Medium generators |
| 8501 63 | AC generators 375-750 kVA | 18% | 18% | Large generators |
| 8501 64 | AC generators >750 kVA | 18% | 18% | Industrial/power plant generators |
🔋 Batteries & Energy Storage (HSN 8507)
HSN 8507 - Electric Accumulators & Batteries
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Application |
|---|---|---|---|---|
| 8507 10 | Lead-acid batteries (vehicle) | 18% | 28% | Automotive batteries |
| 8507 20 | Lead-acid batteries (other) | 18% | 28% | UPS, inverter batteries |
| 8507 30 | Nickel-cadmium batteries | 18% | 28% | Rechargeable batteries |
| 8507 40 | Nickel-iron batteries | 18% | 28% | Industrial batteries |
| 8507 50 | Nickel-metal hydride batteries | 18% | 28% | Hybrid vehicle batteries |
| 8507 60 | Lithium-ion batteries | 18% | 28% | Electric vehicles, electronics |
| 8507 80 | Other electric accumulators | 18% | 28% | Specialty batteries |
💡 Lighting Equipment (HSN 8539)
HSN 8539 - Electric Lamps & Lighting Equipment
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Technology |
|---|---|---|---|---|
| 8539 10 | Sealed beam lamp units | 18% | 18% | Automotive lighting |
| 8539 21 | Tungsten halogen lamps | 18% | 18% | High-intensity lighting |
| 8539 22 | Incandescent lamps ≤200W | 18% | 18% | Traditional bulbs |
| 8539 29 | Other incandescent lamps | 18% | 18% | Specialty bulbs |
| 8539 31 | Fluorescent lamps | 18% | 18% | Tube lights, CFLs |
| 8539 32 | Mercury/sodium vapor lamps | 18% | 18% | Street lighting |
| 8539 39 | Other discharge lamps | 18% | 18% | Specialty discharge lamps |
| 8539 50 | LED lamps and modules | 18% | 18% | Energy-efficient lighting |
🎵 Sound Equipment & Electronics (HSN 8518-8522)
HSN 8518 - Audio Equipment
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Type |
|---|---|---|---|---|
| 8518 10 | Microphones and stands | 18% | 18% | Audio recording |
| 8518 21 | Single loudspeakers | 18% | 18% | Audio speakers |
| 8518 22 | Multiple loudspeaker systems | 18% | 18% | Sound systems |
| 8518 30 | Headphones and earphones | 18% | 18% | Personal audio |
| 8518 40 | Audio-frequency amplifiers | 18% | 18% | Sound amplification |
| 8518 50 | Electric sound amplifier sets | 18% | 18% | Complete sound systems |
🌟 Green Technology & Solar Equipment
Green Technology Incentives
GST 2.0 promotes renewable energy with special rates on solar equipment and energy-efficient devices to support India's sustainable development goals.
Solar & Renewable Energy Equipment
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Green Benefit |
|---|---|---|---|---|
| 8541 40 | Solar cells (photovoltaic) | 5% | 5% | Renewable energy promotion |
| 8504 40 | Solar inverters | 5% | 5% | Solar power conversion |
| 8507 60 | Lithium solar batteries | 18% | 28% | Energy storage for solar |
🧮 GST 2.0 Calculator for Chapter 85 Items
Electronics GST Calculator - Latest 2025 Rates
Calculate GST using the new simplified rate structure for electrical equipment:
CGST = (Product Value × GST Rate) ÷ 200
SGST = (Product Value × GST Rate) ÷ 200
Total GST = CGST + SGST
Final Amount = Product Value + Total GST
Major Electronics: 28% → 18% under GST 2.0
💰 Price Impact Calculator - Before vs After GST 2.0
🎯 Real Savings Examples on Popular Electronics:
| Product | Price (₹) | Old GST (28%) | New GST (18%) | Your Savings |
|---|---|---|---|---|
| 55" Smart TV | ₹50,000 | ₹64,000 | ₹59,000 | ₹5,000 |
| 1.5 Ton AC | ₹35,000 | ₹44,800 | ₹41,300 | ₹3,500 |
| Double Door Fridge | ₹30,000 | ₹38,400 | ₹35,400 | ₹3,000 |
| Washing Machine | ₹25,000 | ₹32,000 | ₹29,500 | ₹2,500 |
📋 GST 2.0 Compliance Points for Chapter 85
🏬 Electronics Retailers
- Major appliances: 28% → 18% (huge savings)
- Update pricing systems immediately
- Simplified rate structure reduces errors
- Enhanced customer affordability
- Boost in sales expected due to lower prices
🏭 Industrial Equipment
- Motors & generators remain at 18%
- Industrial batteries: 28% → 18%
- Consistent rates for manufacturing
- Reduced working capital requirements
- Simplified B2B transactions
🌱 Green Technology
- Solar equipment continues at 5%
- Energy storage solutions at 18%
- Promotes renewable energy adoption
- Government incentives for clean tech
- Sustainable development support
🎵 Electronics Manufacturers
- Audio equipment remains at 18%
- Consumer electronics major beneficiary
- Simplified supply chain taxation
- Reduced compliance burden
- Make in India boost expected
🎯 GST 2.0 Industry Revolution
Electronics Industry Transformation
- ⚡ Price Revolution: 28% → 18% on major appliances saves 36%
- 📱 Digital India Boost: Technology becomes more accessible
- 🏠 Home Modernization: Smart appliances within reach of middle class
- 🛒 Festive Demand: GST cuts timed perfectly for festival season
- 📈 Economic Growth: Increased consumption drives manufacturing
Business Strategy Implications
- 📊 Inventory Revaluation: Existing stock benefits from rate cuts
- 🏭 Production Planning: Increased demand expected across segments
- 💼 Pricing Strategy: Companies can pass savings to consumers
- 📈 Market Expansion: Lower prices open new customer segments
- ⚡ Competition Intensifies: Price wars likely in electronics
❓ GST 2.0 Frequently Asked Questions
Q1: When did the new GST rates on electronics become effective?
Answer: The new GST rates became effective from September 22, 2025. All electronics purchases on or after this date benefit from the reduced rates (28% → 18% on major appliances).
Q2: Which electronics got the biggest price cuts under GST 2.0?
Answer: Major household appliances saw the biggest cuts: Smart TVs (>32"), ACs, refrigerators, washing machines, and dishwashers all moved from 28% to 18%, resulting in 8-10% price reduction.
Q3: Can businesses claim ITC on electronics purchases at new rates?
Answer: Yes, businesses can claim full Input Tax Credit on electronics purchases at the new rates, provided they're used for business purposes and the supplier is GST-registered.
Q4: What about electronics bought before September 22, 2025?
Answer: Electronics purchased before September 22, 2025, were subject to the old rates (28%). Only purchases from September 22 onwards benefit from the reduced rates.
Q5: Are mobile phones and laptops also covered under these rate cuts?
Answer: Mobile phones and laptops have different HSN classifications and their rates vary based on value. Premium devices may still attract higher rates, while basic models benefit from standard 18% GST.
🔗 Related Resources
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📚 Other HSN Chapters
💼 Business Services
- Electronics Import Consultation
- GST 2.0 Compliance Advisory
- HSN Classification Services
- Electronics Business GST Registration
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