Chapter 85GST Classification

Electrical Machinery and Equipment

Electrical Machinery and Equipment. Phones (18%), Transformers, Batteries, Microphones.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes1270
Dominant RateStandard 18%. Some parts 12%. Mobile Phones 18%.
Key: Mobile Phones, Batteries, Transformers

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 8501).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 85

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Analysis of Chapter 85

Electrical Machinery and Equipment. Phones (18%), Transformers, Batteries, Microphones.

Included

  • Electric Motors
  • Batteries
  • Mobile Phones
  • Microphones
  • LEDs

Excluded

Expert insights

Mobile Phones (18%) vs Chargers/Power Banks (may vary). Solar Modules (12%).

  • Mobile (Ch 85) vs Laptop (Ch 84): Different chapters.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 85

Is Mobile Phone 12% or 18%?

Mobile phones are 18%.

Are Batteries 28%?

Lithium-ion usually 18%.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.