Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8512 specifically identifies electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters 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 8512 on all Tax Invoices for electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters
✓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 8512

"Classifying electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Electronics category. AasanKhata automatically monitors these shifts for you."