Lekhae

HSN 8538: Electrical apparatus

HSN code 8538 covers: Electrical apparatus; parts suitable for use solely or principally with the apparatus of heading no. 8535, 8536 and 8537.

After the 22 Sep 2025 reform most goods fall under 5% or 18% GST (a few sin/luxury items are 40%). We don't show an exact rate for this specific code because it isn't verified — check the CBIC rate finder or your CA, then enter that rate when you invoice.

Rates were revised in the 22 Sep 2025 GST reform (now a two-slab 5% / 18% structure for most goods, with a 40% slab for sin/luxury items). This is a reference, not tax advice — confirm the exact rate for your specific item with your CA.

What's inside 8538

This heading has 2 subheadings, including: Electrical apparatus; parts (e.g. boards, panels, consoles, desks, cabinets, other bases), for goods of heading no. 8537, not equipped with their apparatus, Electrical apparatus; parts suitable for use solely or principally with the apparatus of heading no. 8535, 8536 or 8537. Use the HSN/SAC finder to pin down the exact code.

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