HSN code 85472000 is the 8-digit tariff item for insulating fittings of plastics (insulating fittings for electrical machines, appliances or equipment, being fittings wholly), under heading 8547 and sub-heading 854720 (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 85472000 at a glance
| Tariff item (8 digits) | 85472000 |
|---|---|
| Heading (4 digits) | 8547: Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from an minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546, electrical conduit tubing and joints therefor, of base metal lined with insulating material |
| Sub-heading (6 digits) | 854720 |
| 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 | Insulating fittings of plastics (insulating fittings for electrical machines, appliances or equipment, being fittings wholly) |
| 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. 519 (HSN 8547) covers "Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal..." at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
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 |
|---|---|---|---|---|
| 8547 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 519 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 85472000 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 85472000
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 (8547) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (854720) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85472000), 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 heading 8547
- HSN 85471010: Porcelain bushing below 6.6 KV (18%)
- HSN 85471020: Porcelain bushings for voltage 6.6 KV or above but below 11 KV (18%)
- HSN 85471030: Porcelain bushings for voltage 11 KV or above but upto 66 KV (18%)
- HSN 85471040: Porcelain bushings for voltage 66 KV or above (18%)
- HSN 85471090: Insulating fittings of ceramics: other (18%)
- HSN 85479010: Electrical insulating fittings of glass (18%)
- HSN 85479020: Electrical conduit tubing and joints therefor, of base metal lined with insulating material (18%)
See every rate entry for the heading on the HSN 8547 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).