HSN code 85462021 is the 8-digit tariff item for electrical insulators of any material, of ceramics, below 6.6 KV, under heading 8546 and sub-heading 854620 (Chapter 85). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 85462021 at a glance
| Tariff item (8 digits) | 85462021 |
|---|---|
| Heading (4 digits) | 8546: Electrical insulators of any material |
| Sub-heading (6 digits) | 854620: Of ceramics |
| 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 | Electrical insulators of any material, of ceramics, below 6.6 KV |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 518 (HSN 8546) covers "Electrical insulators of any material" at 18%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 8546 | Electrical insulators of any material | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 518 |
Worked example: a ₹1,000 sale under HSN 85462021
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
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 (8546) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (854620) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85462021), 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 854620
- HSN 85462011: Porcelain below 6.6 KV (electrical insulators of any material, of ceramics) (18%)
- HSN 85462019: Electrical insulators of any material, of ceramics: other (18%)
- HSN 85462022: 6.6 KV or above but upto 11 KV (18%)
- HSN 85462023: Electrical insulators of any material, of ceramics, above 11 KV but upto 66 KV (18%)
- HSN 85462024: Electrical insulators of any material, of ceramics, above 66 KV but upto 132 KV (18%)
- HSN 85462029: Electrical insulators of any material, of ceramics, above 132 KV (18%)
- HSN 85462031: Electrical insulators of any material, of ceramics, below 6.6 KV (18%)
- HSN 85462032: 6.6 KV or above but up to 11 KV (18%)
- HSN 85462033: Electrical insulators of any material, of ceramics, above 11 KV but upto 66 KV (18%)
- HSN 85462039: Electrical insulators of any material, of ceramics, above 66 KV (18%)
- HSN 85462040: Other high tension procelain solid core insulators (18%)
- HSN 85462050: Other low tension procelain insulators including telegraph and telephone insulators (18%)
- HSN 85462090: Electrical insulators of any material, of ceramics: other (18%)
See every rate entry for the heading on the HSN 8546 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).