Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8504 specifically identifies electrical transformers, converters for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 8504 on all Tax Invoices for electrical transformers, converters
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 8504

"Classifying electrical transformers, converters correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Electrical category. AasanKhata automatically monitors these shifts for you."