HSN Code 85333190 -- – Electrical resistors (including rheostats and potentiometers), other than heatin (GST Rate 18%)

HSN Code 85333190

Electrical resistors (including rheostats and potentiometers), other than heating resistors - wirewound variable resistors, including rheostats and potentiometers: - for a power handling capacity not exceeding 20 w: other

HSN85333190

Electrical resistors (including rheostats and potentiometers), other than heating resistors - wirewound variable resistors, including rheostats and potentiometers: - for a power handling capacity not exceeding 20 w: other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8533
Subheading: 853331
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Electrical resistors (including rheostats and potentiometers), other than heatin. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 85333190?
HSN Code 85333190 is the official Harmonized System of Nomenclature code for Electrical resistors (including rheostats and potentiometers), other than heating resistors - wirewound variable resisto, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85333190?
HSN Code 85333190 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 85333190 belong to?
HSN Code 85333190 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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