Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8543 specifically identifies electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter 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 8543 on all Tax Invoices for electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter
✓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 8543

"Classifying electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter 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."