About Chapter 85
Chapter 85 of the Harmonized System of Nomenclature (HSN) is titled “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”. It is part of Section XVI, Machinery & Electrical Equipment, together with Chapter 84 (nuclear reactors, boilers).
The chapter is divided into 48 headings, from 8501 (electric motors and generators (excluding generating sets)) to 8549 (electrical and electronic waste and scrap). The headings with the most codes that people search for are insulated wire, cable and other insulated electric conductors (8544), electrical machines and apparatus having individual functions (8543), electric motors and generators (excluding generating sets) (8501), electro-magnetic (8505) and other apparatus for the transmission or reception of voice, images or other data (8517).
Note 1 keeps electrically warmed blankets and clothing out of the chapter, sends electrically heated furniture to Chapter 94, and leaves the machines and apparatus of heading 8486 to Chapter 84.
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 107 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 85: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 85, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).