HSN Codes · Chapter 85: Electrical Machinery and Electronics

HSN Code 8538

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 for a voltage not exceeding 1,000 v

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 8538

The first two digits (85) place this code in chapter 85 — Electrical Machinery and Electronics. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Motors, transformers, batteries, mobile phones (8517), TVs, cables, switches, and LEDs — the electronics trade's home chapter.

More specific codes under 8538

  • 853810 — Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537 not equipped with their apparatus
  • 85381010 — Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537 not equipped with their apparatus — for industrial use
  • 85381090 — Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537 not equipped with their apparatus — other
  • 85389000 — Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 for a voltage not exceeding 1,000 v — other

Frequently asked questions

The GST rate under 8538 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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