Headings in chapter 85 and their GST
| HSN | Description | GST |
|---|---|---|
| 8501 | Electric motors and generators (excluding generating sets)46 tariff items | 18% |
| 8502 | Electric generating sets and rotary converters15 tariff items | 5% or 18% |
| 8503 | Parts suitable for use solely or principally with the machines of heading 8501 or 85024 tariff items | 18% |
| 8504 | Electrical transformers, static converters (for example, rectifiers) and inductors23 tariff items | 5% or 18% |
| 8505 | Electro-magnetic, permanent magnets and articles intended to become permanent magnets after magnetisation, electro-magnetic or permanent magnet chucks, clamps and similar holding devices, electro-magnetic couplings, clutches and brakes, electro-magnetic lifting heads6 tariff items | 18% |
| 8506 | Primary cells and primary batteries8 tariff items | 18% |
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square)10 tariff items | 18% |
| 8508 | Vaccum cleaners4 tariff items | 18% |
| 8509 | Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 85087 tariff items | 18% |
| 8510 | Shavers, hair clippers and hair-removing appliances, with self-contained electric motor4 tariff items | 18% |
| 8511 | Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors), generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines9 tariff items | 18% |
| 8512 | Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles8 tariff items | 18% |
| 8513 | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85126 tariff items | 18% |
| 8514 | Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss11 tariff items | 18% |
| 8515 | Electric (including electrically heated gas), laser or other light or photobeam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting, electric machines and apparatus for hot spraying of metals or cermets13 tariff items | 18% |
| 8516 | Electric instantaneous or storage water heaters and immersion heaters, electric space heating apparatus and soil heating apparatus, electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers, electric smoothing irons, other electro-thermic appliances of a kind used for domestic purposes, electric heating resistors, other than those of heading 854416 tariff items | 5% or 18% |
| 8517 | Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of voice, images or other data,including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 852757 tariff items | 18% |
| 8518 | Microphones and stands therefor: loudspeakers, whether or not mounted in their enclosures: headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: audio-frequency electric amplifiers: electric sound amplifier sets18 tariff items | 18% |
| 8519 | Sound recording or reproducing apparatus22 tariff items | 18% |
| 8520 | Omitted9 tariff items | 18% |
| 8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner12 tariff items | 18% |
| 8522 | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 85212 tariff items | 18% |
| 8523 | Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37 magnetic media69 tariff items | 18% |
| 8524 | Flat panel display modules, whether or not incorporating touch-sensitive screens72 tariff items | 18% |
| 8525 | Transmission apparatus for radio-broadcasting or television, whether or not incorporation reception apparatus or sound recording or reproducing apparatus, television cameras, digital cameras and video camera recorders41 tariff items | 5% or 18% |
| 8526 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus8 tariff items | 18% |
| 8527 | Reception apparatus for radio-broadcasting whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock19 tariff items | 18% |
| 8528 | Monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus40 tariff items | 18% |
| 8529 | Parts suitable for use solely or principally with the apparatus of headings 8524 to 852814 tariff items | 18% |
| 8530 | Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)4 tariff items | 18% |
| 8531 | Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 85306 tariff items | 18% |
| 8532 | Electrical capacitors, fixed, variable or adjustable (pre-set)10 tariff items | 18% |
| 8533 | Electrical resistors (including rheostats and potentiometers), other than heating resistors20 tariff items | 18% |
| 8534 | Printed circuits1 tariff item | 18% |
| 8535 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts34 tariff items | 18% |
| 8536 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fiber bundles or cables27 tariff items | 18% |
| 8537 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 for a voltage not exceeding 1,000 v4 tariff items | 18% |
| 8538 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 for a voltage not exceeding 1,000 v3 tariff items | 18% |
| 8539 | Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 853625 tariff items | 18% |
| 8540 | Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)14 tariff items | 18% |
| 8541 | Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers), photosensitive semiconductor, devices, including photovoltaic cells whether or not assembled in modules or made up into panels, light-emitting diodes (led), whether or not assembled with other light-emitting diodes (led), mounted piezo-electric crystals19 tariff items | 5% or 18% |
| 8542 | Electronic integrated circuits13 tariff items | 18% |
| 8543 | Electrical machines and apparatus having individual functions, not specified or including elsewhere in this chapter72 tariff items | 18% |
| 8544 | Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors, optical fibre cables, made up of individually sheathed fibres, whether or not assembled with51 tariff items | 18% |
| 8545 | Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes6 tariff items | 18% |
| 8546 | Electrical insulators of any material17 tariff items | 18% |
| 8547 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from an minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546, electrical conduit tubing and joints therefor, of base metal lined with insulating material9 tariff items | 18% |
| 8548 | Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter5 tariff items | 18% |
| 8549 | Electrical and electronic waste and scrap11 tariff items | 18% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.