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HSN 8504 18% GST

HSN Code 8504 — Chargers & adaptors

HSN code 8504 covers Electrical Transformers, Static Converters (for Example, Rectifiers) and Inductors. Under GST 2.0 (effective 22 September 2025), HSN 8504 (chargers & adaptors) is taxed at 18% GST. This code falls under 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.

Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).

HSN 8504 at a glance

HSN Code8504
DescriptionElectrical Transformers, Static Converters (for Example, Rectifiers) and Inductors
GST Rate (GST 2.0)18%
ChapterChapter 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
Heading8504

GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.

About HSN 8504

HSN heading 8504 covers electrical transformers, static converters and inductors, the power-conditioning hardware that sits between a supply and the equipment it feeds. In everyday terms this is where you classify distribution and power transformers, voltage stabilisers, the SMPS and AC adaptors that charge laptops and phones, rectifiers that turn AC into DC, UPS units and inverters built on static-converter circuitry, ballasts and chokes, and inductors of various ratings. Under GST 2.0 (effective 22 September 2025) goods of this heading attract 18%, which falls in the standard slab. Practically, 8504 is the 4-digit heading you write on the tax invoice, carry into the HSN summary of GSTR-1, and quote on the e-way bill; the specific item then sits in a 6-digit sub-heading (for example the family for ballasts, the family for static converters, or the family for inductors) or an 8-digit tariff item for import and export. Remember the turnover rule: report 4-digit HSN if your aggregate turnover is up to Rs 5 crore and 6-digit if above. Classification tip: judge the article by function, a unit whose job is to step voltage up or down, convert AC to DC, or store energy in a coil belongs here, not under the appliance it powers.

Sub-classifications under HSN 8504

34 more specific 6- and 8-digit codes fall under 8504 (chargers & adaptors). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
850410Ballasts for Discharge Lamps or Tubes :18%
850421Having a Power Handling Capacity Not Exceeding 650 kVA18%
850422Having a Power Handling Capacity Exceeding 650 kVA but Not Exceeding 10, 000 kVA18%
850423Having a Power Handling Capacity Exceeding 10, 000 kVA:18%
850431Having a Power Handling Capacity Not Exceeding 1 kVA18%
850432Having a Power Handling Capacity Exceeding 1 kVA but Not Exceeding 16 kVA18%
850433Having a Power Handling Capacity Exceeding 16 kVA but Not Exceeding 500 kVA18%
850434Having a Power Handling Capacity Exceeding 500 kVA18%
850440Static Converters:18%
850450Other Inductors:18%
850490Parts :18%
85041010Conventional Type18%
85041020For Compact Fluorescent Lamps18%
85041090Other18%
85042100Having a Power Handling Capacity Not Exceeding 650 kVA18%
85042200Having a Power Handling Capacity Exceeding 650 kVA but Not Exceeding 10, 000 kVA18%
85042310Having a Power Handling Capacity Exceeding 10, 000 kVA but Not Exceeding 50, 000 kVA18%
85042320Having a Power Handling Capacity Exceeding 50, 000 kVA but Not Exceeding 1, 00, 000 kVA18%
85042330Having a Power Handling Capacity Exceeding 1, 00, 000 kVA but Not Exceeding 2, 50, 000 kVA18%
85042340Having a Power Handling Capacity Exceeding 2, 50, 000 kVA18%
85043100Having a Power Handling Capacity Not Exceeding 1 kVA18%
85043200Having a Power Handling Capacity Exceeding 1 kVA but Not Exceeding 16 kVA18%
85043300Having a Power Handling Capacity Exceeding 16 kVA but Not Exceeding 500 kVA18%
85043400Having a Power Handling Capacity Exceeding 500 kVA18%
85044010Electric Inverter18%
85044021Dip Bridge Rectifier18%
85044029Other18%
85044030Battery Chargers18%
85044040Voltage Regulator and Stabilizers (Other Than Automatic)18%
85044090Other18%

Showing 30 of 34 sub-codes — search the HSN Code Finder for the rest.

Frequently Asked Questions

What GST rate applies to transformers, SMPS adaptors and inductors under HSN 8504?
Goods under heading 8504, including electrical transformers, static converters such as rectifiers and SMPS adaptors, and inductors, attract 18% GST. This is the standard slab under GST 2.0, effective 22 September 2025. Use this single rate on your tax invoice and in the GSTR-1 HSN summary; the specific 6 or 8-digit sub-code under 8504 does not change the 18% applicable to this heading.
Does a mobile charger or laptop adaptor fall under HSN 8504?
Yes. A mobile charger or laptop power adaptor works as a static converter, taking mains AC and delivering low-voltage DC, which is exactly the function 8504 describes, so it sits within this heading and carries 18% GST. Classify it under 8504 rather than under the phone or laptop it charges, because GST classification follows the article's own function, not the device it powers.
What is the HSN code for chargers & adaptors?
The HSN code for chargers & adaptors is 8504, under 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).
What is the GST rate on chargers & adaptors?
Under GST 2.0, HSN 8504 (chargers & adaptors) is taxed at 18% GST.
Which chapter does HSN code 8504 belong to?
HSN 8504 belongs to Chapter 85 of the HSN classification — 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.
Is the HSN code 8504 mandatory on invoices for chargers & adaptors?
Yes. To bill chargers & adaptors under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (8504) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

Related HSN codes in Chapter 85

8517 · Mobile phones→ 8528 · Televisions (TV)→ 8516 · Electric heaters & irons→ 8523 · Pen drives & memory cards→ 8544 · Wires & cables→ 8536 · Switches & sockets→ 8506 · Batteries (primary cells)→ 8507 · Batteries (Li-ion/accumulators)→

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