GST Rate for HSN 8504
Specific items under 8504
| HSN Code | Description | GST Rate |
|---|---|---|
| 850410 | BALLASTS FOR DISCHARGE LAMPS OR TUBES : | 18% |
| 850421 | HAVING A POWER HANDLING CAPACITY NOT EXCEEDING 650 KVA | 18% |
| 850422 | HAVING A POWER HANDLING CAPACITY EXCEEDING 650 KVA BUT NOT EXCEEDING 10,000 KVA | 18% |
| 850423 | HAVING A POWER HANDLING CAPACITY EXCEEDING 10,000 KVA: | 18% |
| 850431 | HAVING A POWER HANDLING CAPACITY NOT EXCEEDING 1 KVA | 18% |
| 850432 | HAVING A POWER HANDLING CAPACITY EXCEEDING 1 KVA BUT NOT EXCEEDING 16 KVA | 18% |
| 850433 | HAVING A POWER HANDLING CAPACITY EXCEEDING 16 KVA BUT NOT EXCEEDING 500 KVA | 18% |
| 850434 | HAVING A POWER HANDLING CAPACITY EXCEEDING 500 KVA | 18% |
| 850440 | STATIC CONVERTERS: | 18% |
| 850450 | OTHER INDUCTORS: | 18% |
| 850490 | PARTS : | 18% |
| 85041010 | CONVENTIONAL TYPE | 18% |
| 85041020 | FOR COMPACT FLUORESCENT LAMPS | 18% |
| 85041090 | OTHER | 18% |
| 85042100 | HAVING A POWER HANDLING CAPACITY NOT EXCEEDING 650 KVA | 18% |
| 85042200 | HAVING A POWER HANDLING CAPACITY EXCEEDING 650 KVA BUT NOT EXCEEDING 10,000 KVA | 18% |
| 85042310 | HAVING A POWER HANDLING CAPACITY EXCEEDING 10,000 KVA BUT NOT EXCEEDING 50,000 KVA | 18% |
| 85042320 | HAVING A POWER HANDLING CAPACITY EXCEEDING 50,000 KVA BUT NOT EXCEEDING 1,00,000 KVA | 18% |
| 85042330 | HAVING A POWER HANDLING CAPACITY EXCEEDING 1,00,000 KVA BUT NOT EXCEEDING 2,50,000 KVA | 18% |
| 85042340 | HAVING A POWER HANDLING CAPACITY EXCEEDING 2,50,000 KVA | 18% |
| 85043100 | HAVING A POWER HANDLING CAPACITY NOT EXCEEDING 1 KVA | 18% |
| 85043200 | HAVING A POWER HANDLING CAPACITY EXCEEDING 1 KVA BUT NOT EXCEEDING 16 KVA | 18% |
| 85043300 | HAVING A POWER HANDLING CAPACITY EXCEEDING 16 KVA BUT NOT EXCEEDING 500 KVA | 18% |
| 85043400 | HAVING A POWER HANDLING CAPACITY EXCEEDING 500 KVA | 18% |
| 85044010 | ELECTRIC INVERTER | 18% |
| 85044021 | DIP BRIDGE RECTIFIER | 18% |
| 85044029 | OTHER | 18% |
| 85044030 | BATTERY CHARGERS | 18% |
| 85044040 | VOLTAGE REGULATOR AND STABILIZERS (OTHER THAN AUTOMATIC) | 18% |
| 85044090 | OTHER | 18% |
| 85045010 | CHOKE COILS (CHOKES) | 18% |
| 85045090 | OTHER | 18% |
| 85049010 | OF TRANSFORMERS | 18% |
| 85049090 | OTHER | 18% |
Tax calculator for HSN 8504
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 85 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 8504
What is the GST rate for HSN 8504?▾
GST rate for HSN 8504 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 8504 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 8504
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 85.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.