In India, the Goods and Services Tax (GST) applies to the production and sale of voltage stabilizers and regulators. These stabilizers fall under the Harmonized System of Nomenclature (HSN) code 8504. The HSN system is an internationally accepted classification framework designed to systematically categorize products.
Read on to learn about the HSN code and applicable GST rate on stabilizers. Additionally, discover whether you can claim an input tax credit (ITC) on the GST paid for stabilizers.
HSN Code & GST Rate for Stabilizers
The following table outlines the HSN code and GST rate applicable to stabilizers:
| Description | HSN Code | GST Rate |
| Voltage regulators and stabilizers (excluding automatic types) | 85044040 | 18% |
ITC Eligibility for Stabilizers
Businesses can claim an input tax credit (ITC) on GST paid for stabilizers if they are purchased for use in business operations, and all ITC eligibility conditions are met.
Frequently Asked Questions (FAQs)
1. What is the GST rate on air conditioners?
The GST rate on air conditioners is 28%.
2. What is the HSN code for inverters?
The HSN code for electric inverters is 85044010.
3. What is the HSN code for electric stabilizers?
The HSN code for electric stabilizers is 85044040.
4. Can I claim ITC on voltage stabilizers used for personal purposes?
No, ITC can only be claimed if the stabilizer is used for business purposes. Personal-use purchases are not eligible for ITC.
5. Do automatic stabilizers have a different HSN code?
Yes, automatic stabilizers may fall under a different subcategory within HSN code 8504, depending on their specifications.
