HSN code 85480000 is the 8-digit tariff item for electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter, under heading 8548 and sub-heading 854800 (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 85480000 at a glance
| Tariff item (8 digits) | 85480000 |
|---|---|
| Heading (4 digits) | 8548: Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter |
| Sub-heading (6 digits) | 854800: Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter |
| 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 parts of machinery or apparatus, not specified or included elsewhere in this Chapter |
| 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. 520 (HSN 8548 00 00) covers "Electrical parts of machinery or apparatus, not specified or included elsewhere in Chapter 85" 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 |
|---|---|---|---|---|
| 8548 00 00 | Electrical parts of machinery or apparatus, not specified or included elsewhere in Chapter 85 | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 520 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 85480000 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 85480000
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 (8548) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (854800) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85480000), 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 8548
- HSN 85481010: Lead battery plates covered by isri code word rails; battery lugs covered by isri code word rakes (waste... (18%)
- HSN 85481020: Scrap drained or dry while intact, lead batteries covered by isri code word rains; scrap wet whole intact... (18%)
- HSN 85481090: Other waste and scrap (waste and scrap of primary cells, primary batteries and electric accumulators) (18%)
- HSN 85489000: Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent... (18%)
See every rate entry for the heading on the HSN 8548 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).