HSN Code 85321000 -- – Electrical capacitors, fixed, variable or adjustable (pre-set) fixed capacitors (GST Rate 18%)

HSN Code 85321000

Electrical capacitors, fixed, variable or adjustable (pre-set) fixed capacitors designed for use in 50 or 60 hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)

HSN85321000

Electrical capacitors, fixed, variable or adjustable (pre-set) fixed capacitors designed for use in 50 or 60 hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 85 -- Electrical machinery and equipment
Heading: 8532
Subheading: 853210
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 capacitors, fixed, variable or adjustable (pre-set) fixed capacitors . 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.

Create an invoice with this code → See all items at 18% →

Related codes from Electrical machinery and equipment

85322100
Electrical capacitors, fixed, variable or adjustable (pre-set) - other
18%
85322200
Electrical capacitors, fixed, variable or adjustable (pre-set) - other
18%
85322300
Electrical capacitors, fixed, variable or adjustable (pre-set) - other
18%
85322400
Electrical capacitors, fixed, variable or adjustable (pre-set) - other
18%
85322500
Electrical capacitors, fixed, variable or adjustable (pre-set) - other
18%

Frequently asked questions

What is HSN Code 85321000?
HSN Code 85321000 is the official Harmonized System of Nomenclature code for Electrical capacitors, fixed, variable or adjustable (pre-set) fixed capacitors designed for use in 50 or 60 hz circuits, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85321000?
HSN Code 85321000 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 85321000 belong to?
HSN Code 85321000 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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