Chapter 85GST Classification
Electrical Machinery and Equipment
Covers motors, batteries, phones, TVs, and cables.
Based on Customs Tariff ActUpdated: December 2025
Total Codes1270
Dominant RateStandard 18%. Some parts 12%. Mobile Phones 18%.
Includes: Mobile Phones, Batteries, Transformers...
How to find the correct HSN Code in Chapter 85?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 85
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What does Chapter 85 Cover?
Covers motors, batteries, phones, TVs, and cables.
Included
- Electric Motors
- Batteries
- Mobile Phones
- Microphones
- LEDs
Excluded
- ComputersGo to Ch 84
Common Confusions
- • Mobile (Ch 85) vs Laptop (Ch 84): Different chapters.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 85
Is Mobile Phone 12% or 18%?
Mobile phones are 18%.
Are Batteries 28%?
Lithium-ion usually 18%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.