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HSN 854318% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS

GST rate for HSN 8543 is 18%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeGoods
Intra-state split9% CGST + 9% SGST
Inter-state18% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 8543

18%

Specific items under 8543

HSN CodeDescriptionGST Rate
854310PARTICLE ACCELERATORS:18%
854320SIGNAL GENERATORS :18%
854330MACHINES AND APPARATUS FOR ELECTROPLATING, ELECTROLYSIS OR ELECTROPHORESIS18%
854340ELECTRONIC CIGARETTES AND SIMILAR PERSONAL ELECTRIC VAPORISING DEVICES18%
854370OTHER MACHINES AND APPARATUS:18%
854390PARTS18%
85431010ION IMPLANTERS FOR DOPING SEMI-CONDUCTOR MATERIAL18%
85431020VANE GRAFF, COCK-CROFT, WALTON ACCELERATORS18%
85431030SYNCHROCYCLOTRONS, SYNCHROTRONS18%
85431090OTHER INCLUDING CYCLOTRONS18%
85431100ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTICLE ACCELERATORS: ION IMPLANTERS FOR DOPING SEMI-CONDUCTOR MATERIALS18%
85431910ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTICLE ACCELERATORS: - OTHER: VANE GRAFF, COCK-CROFT, WALTON ACCELERATORS18%
85431920ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTICLE ACCELERATORS: - OTHER: SYNCHROCYCLOTRONS, SYNCHROTRONS18%
85431990ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTICLE ACCELERATORS: - OTHER: OTHER INCLUDING CYCLOTRONS18%
85432010SWEEP GENERATORS18%
85432020IMPULSE GENERATORS18%
85432030TACHO GENERATORS18%
85432090OTHER18%
85433000MACHINES AND APPARATUS FOR ELECTROPLATING, ELECTROLYSIS OR ELECTROPHORESIS18%
85434000ELECTRONIC CIGARETTES AND SIMILAR PERSONAL ELECTRIC VAPORISING DEVICES18%
85437011Proximity card and tags18%
85437012METAL DETECTOR18%
85437013MINE DETECTOR18%
85437019OTHER18%
85437021DIGITAL REVERBERATORS18%
85437022MIXING SYSTEM OR CONSOLES18%
85437029OTHER18%
85437031VIDEO MIXING SYSTEM OR CONSOLES18%
85437032VIDEO EFFECT SYSTEM18%
85437033DIGITAL LAYERING MACHINE18%
85437034PAINT BOX18%
85437035VIDEO TYPEWRITER18%
85437036VIDEO MATTING MACHINE18%
85437039OTHER18%
85437041COMPUTERISED EDITING SYSTEM CONTROLLING MORE THAN THREE VIDEO EDITING MACHINES18%
85437042OTHER VIDEO CONTROL UNIT18%
85437049OTHER18%
85437050COLOUR CORRECTOR18%
85437061BROADCAST AMPLIFIER18%
85437062LIMITING AMPLIFIER, VIDEO DISTRIBUTION AMPLIFIER AND STABILIZING AMPLIFIERS18%
85437069OTHER18%
85437071GRAPHIC EQUALIZER18%
85437072SYNTHESISED RECEIVERS18%
85437091RF(RADIO FREQUENCY) POWER AMPLIFIER AND NOISE GENERATORS FOR COMMUNICATION JAMMING EQUIPMENT, STATIC AND MOBILE OR MAN-PORTABLE18%
85437092EQUIPMENT GADGETS BASED ON SOLAR ENERGY18%
85437093PROFESSIONAL BEAUTY CARE EQUIPMENT18%
85437094AUDIO VISUAL STEREO ENCODERS18%
85437095TIME CODE GENERATOR18%
85437099OTHER18%
85438100ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: PROXIMITY CARDS AND TAGS18%
85438910ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: METAL DETECTORS18%
85438920ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: MINE DETECTORS18%
85438931ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - AUDIO SPECIAL EFFECT EQUIPMENTS: DIGITAL REVERBERATORS18%
85438932ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - AUDIO SPECIAL EFFECT EQUIPMENTS: MIXING SYSTEMS OR CONSOLES18%
85438939ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - AUDIO SPECIAL EFFECT EQUIPMENTS: OTHER18%
85438941ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: VIDEO MIXING SYSTEM OR CONSOLES18%
85438942ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: VIDEO EFFECT SYSTEM18%
85438943ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: DIGITAL LAYERING MACHINE18%
85438944ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: PAINT BOX18%
85438945ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: VIDEO TYPEWRITER18%
85438946ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: VIDEO MATTING MACHINES18%
85438949ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: OTHER18%
85438951ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - EDIT CONTROL UNIT: COMPUTERISED EDITING SYSTEM CONTROLLING MORE THAN THREE VIDEO EDITING MACHINES18%
85438952ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - EDIT CONTROL UNIT: OTHER VIDEO CONTROL UNITS18%
85438959ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - EDIT CONTROL UNIT: OTHER18%
85438960ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: COLOUR CORRECTORS18%
85438971ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - AMPLIFIER: BROADCAST AMPLIFIER18%
85438972ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - AMPLIFIER: LIMITING AMPLIFIER, VIDEO DISTRIBUTION AMPLIFIER AND STABILISING AMPLIFIERS18%
85438979ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - AMPLIFIER: OTHER18%
85438981ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - GRAPHIC EQUALISER AND SYNTHESISED RECEIVERS: GRAPHIC EQUALISERS18%
85438982ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - GRAPHIC EQUALISER AND SYNTHESISED RECEIVERS: SYNTHESISED RECEIVERS18%
85438991ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : RF (RADIO FREQUENCY) POWER AMPLIFIERS AND NOISE GENERATORS FOR COMMUNICATION JAMMING EQUIPMENT, STATIC OR MOBILE OR MANPORTABLE18%
85438992ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : EQUIPMENT OR GADGETS BASED ON SOLAR ENERGY18%
85438993ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : PROFESSIONAL BEAUTY CARE EQUIPMENT18%
85438994ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : AUDIO VIDEO STEREO ENCODERS18%
85438995ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : TIME CODE GENERATOR18%
85438999ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : OTHER18%
85439000PARTS18%

Tax calculator for HSN 8543

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (9%)90.00
SGST (9%)90.00
Total invoice1180.00
Inter-state (IGST)
Taxable value₹1,000
IGST (18%)180.00
Total invoice1180.00
Chapter note
Electrical Machinery and Equipment. Phones (18%), Transformers, Batteries, Microphones.

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible
RCM / special 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.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • 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 8543

What is the GST rate for HSN 8543?

GST rate for HSN 8543 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 8543 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

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 8543