HSN code 85044090 is the 8-digit tariff item for static converters: other, under heading 8504 and sub-heading 850440 (Chapter 85). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 85044090 at a glance
| Tariff item (8 digits) | 85044090 |
|---|---|
| Heading (4 digits) | 8504: Electrical transformers, static converters (for example, rectifiers) and inductors |
| Sub-heading (6 digits) | 850440: Static converters |
| 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 |
| Description | Static converters: other |
| GST rate | 5% or 18%, by description |
The rate for 85044090 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 477 for "Electrical transformers, static converters (for example, rectifiers) and inductors..."; 5% under 9/2025-CT(R), Schedule I, S. No. 438 for "Charger or charging station for Electrically operated vehicles". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 85044090 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 8504 | Electrical transformers, static converters (for example, rectifiers) and inductors other than charger or charging station for Electrically operated vehicles | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 477 |
| 8504 | Charger or charging station for Electrically operated vehicles | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 438 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 85044090 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 85044090
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (8504) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (850440) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85044090), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 850440
- HSN 85044010: Electric inverter (static converters) (5% or 18%)
- HSN 85044021: Dip bridge rectifier (static converters) (5% or 18%)
- HSN 85044029: Static converters: other (5% or 18%)
- HSN 85044030: Battery chargers (static converters) (5% or 18%)
- HSN 85044040: Voltage regulator and stabilizers (other than automatic) (5% or 18%)
See every rate entry for the heading on the HSN 8504 page, or all Chapter 85 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).