GST Rates Chapter 85 Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles

By | June 26, 2017
0 Comment
(Last Updated On: June 26, 2017)

GST Rates Chapter 85

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

CHAPTER 85: ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

GST RATES

5%:1.Renewable energy devices & spare parts for their manufacture
(a)Bio-gas plant
(b)Solar power based devices
(c)Solar power generating system
1[(ca) photo voltaic cells, whether or not assembled in modules or made up into panels]
(d)Wind mills and wind operated electricity generator
(e)Waste to energy plants/devices
(f)Solar lantern/solar lamp
(g)Ocean waves/tidal waves energy devices/plants
12%:1.Telephones for cellular networks or for other wireless networks : 8517 and parts for their manufacture.
2.1 [8539 LED lamps.]
3.See also Sl. No. 16 of 28%
18%:All goods not specified elsewhere.
1.Electric motors and generators (excluding generating sets) : 8501
2.Electric generating sets and rotary converters : 8502
3.Parts suitable for use solely or principally with the machines of heading 8502 : 8503
4.8505 Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads.
5.Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss : 8514
6.Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets : 8515
7.8517 Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528
8.8518 Microphones and stands therefor.
9.8523 Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.
10.8524 Blank in Tariff
11.8532 Electrical capacitors
12.8533 Electrical resistors.
13.8534 Printed Circuits.
14.Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts : 8535
15.8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537.
16.8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes).
17.8541 Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; 2 [***]; lightemitting diodes (led); mounted piezoelectric crystals.
 18.8542 Electronic integrated circuits.
19.8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
20.8546 Electrical insulators of any material.
21.8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter.
22.See also Sl. No. 1 of 28%
23.See also Sl. No. 14 of 28%
24.See also Sl. No. 16 of 28%
25.See also Sl. No. 19 of 28%
26.See also Sl. No. 25 of 28%
27.See also Sl. No. 27 of 28%
28% :1.Static converters (for example, rectifiers) and inductors : 8504
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
8504 : Transformers Industrial Electronics : 18%
8504 : Electrical Transformer : 18%
8504 : Static Convertors (UPS) : 18%]
2.Primary cells and primary batteries : 8506
3.Electric accumulators, including separators therefor, whether or not rectangular (including square) : 8507
4.Vacuum cleaners : 8508
5.Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 : 8509
6.Shavers, hair clippers and hair-removing appliances, with self-contained electric motor :8510
7.Electrical ignition or starting equipment of a kind used for spark ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines : 8511
8.Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles : 8512
9.Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 : 8513
10.Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 : 8516
11.ISDN System :8517 69 10, ISDN Terminal Adaptor : 8517 69 20, X 25 Pads : 8517 69 40 : 8517
12.Single loudspeakers, mounted in their enclosures : 8518 21 00, Audio-frequency electric amplifiers :8518 40 00, Electric sound amplifier sets : 8518 50 00, Parts: 8518 90 00 : 8518
13.Sound recording or reproducing apparatus : 8519
14.Video recording or reproducing apparatus, whether or not incorporating a video tuner : 8521
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
8521 : Recorder : 18%]
15. Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 : 8522
16.Transmission apparatus for radio broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders : 8525
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
8525 : CCTV : 18%
8525 60 : Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. : 12%]
17. Radar apparatus, radio navigational aid apparatus and radio remote control apparatus : 8526
18.Reception apparatus for radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock : 8527
19.Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus : 8528
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
8528 : Set top Box for TV : 18%
8528 : Computer monitors not exceeding 17 inches : 18%]
20. Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 : 8529
21.Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) : 8530
22. Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 : 8531
23. Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, bundles or cables : 8536
24. Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: 8537
25. Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc lamps : 8539
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
8539 : Electrical Filaments or discharge lamps : 18%]
26.2[***]
27.Insulated wire, cable All goods : 8544
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
8544 : Winding Wires : 18%
8544 : Coaxial cables : 18%
8544 70 : Optical Fiber : 18%]
28. Brushes under 8545 20 00 and goods under 8545 (including arc lamp carbon and battery carbon) : 8545
29.Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material : 8547
 1. Inserted by Addendum to the GST Rate Schedule for Goods, released by CBEC on 3-6-2017.
 2. Entry at Serial No. 26 omitted by Addendum to the GST Rate Schedule for Goods, released by CBEC on 26-5-2017.

Read Complete Schedule of GST Rates for Goods

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

Leave a Reply

Your email address will not be published.