Thursday 25 May 2017

GST Rate Schedule Chapter - 85 (Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles)

Chapter
85 (Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles)

Nil
-
5%
1. Renewable energy devices &  spare parts for their manufacture
a)   Bio-gas plant
b)    Solar     power based devices
c)    Solar     power generating system
d)    Wind       mills
and          wind operated electricity generator
e)    Waste           to energy plants/devices
f)     Solar lantern/solar lamp
g)    Ocean waves/tidal waves   energy devices/plants
12%
1. Telephones  for cellular networks or for other wireless networks [8517] and parts for their manufacture.
18%
All  goods  not  specified elsewhere.
1. Electric motors and generators (excluding generating sets) [8501]
2. Electric  generating sets and rotary converters [8502]
3. Parts suitable for use solely or principally with the machines of heading 8502 [8503]
4.  8505  Electro- magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices;          electro- magnetic    couplings, clutches  and  brakes; electro-magnetic lifting heads. 5.  Industrial  or laboratory electric furnaces and ovens (including those functioning  by induction  or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction  or dielectric loss [8514]
6. Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding  machines and apparatus, whether or  not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets [8515]
7. 8517 Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception   apparatus of heading 8443, 8525, 8527 or 8528  .
8.  8518  Microphones and stands therefor.
9. 8523 Discs, tapes, solid-state non- volatile storage devices,  "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.
10. 8524 – Blank  in Tariff
11. 8532 Electrical capacitors
12. 8533 Electrical resistors.
13. 8534 Printed Circuits
14. Electrical apparatus for switching or protecting electrical circuits, or  for making  connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage  limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts [8535]
15. 8538 Parts suitable for use solely or principally  with   the apparatus of heading 8535, 8536 or 8537.
16. 8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury  arc rectifying valves and tubes, cathode-ray tubes, television camera tubes).
17. 8541 Diodes, transistors and similar semi- conductor devices; photosensitive semi- conductor devices; including photo voltaic cells, whether or not assembled in modules or made up into panels; light- emitting   diodes (led); mounted piezo- electric crystals”;
18. 8542 Electronic integrated circuits.
19. 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
20. 8546 Electrical insulators of any material.
21. 8548 Waste and scrap of     primary     cells, primary batteries and electric  accumulators;    spent primary  cells,  spent primary batteries and spent               electric accumulators; electrical    parts    of machinery               or apparatus, not specified or included elsewhere in this Chapter.

28%
1. Static converters (for example, rectifiers) and inductors [8504]
2. Primary cells and primary batteries [8506]
3. Electric accumulators, including separators therefor, whether or not rectangular (including square) [8507]
4. Vacuum  cleaners [8508]
5.   Electro-mechanical domestic    appliances, with       self-contained electric   motor,   other than  vacuum  cleaners of      heading      8508 [8509]
6. Shavers, hair clippers and hair-removing appliances, with self- contained electric motor [8510]
7. Electrical ignition or starting equipment  of a kind used for spark- ignition or compression-ignition internal combustion engines  (for example, ignition magnetos, magneto-dynamos, ignition                coils, sparking  plugs and glow plugs, starter motors); generators (for example, dynamos,   alternators) and cut-outs of a kind used   in   conjunction with     such     engines [8511]
8. Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles [8512]
9. Portable electric lamps designed to  function by their own source of energy  (for  example, dry                 batteries, accumulators, magnetos),  other  than lighting  equipment  of heading 8512 [8513]
10. Electric  instantaneous or storage  water heaters and immersion heaters; electric space heating  apparatus  and soil heating apparatus; electrothermic  hair- dressing apparatus (for example,  hair  dryers, hair   curlers,   curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances  of  a  kind used     for     domestic purposes; electric heating resistors, other than those of heading 8545 [8516]
11. ISDN System[8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads[8517 69 40] [8517]
12. Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] [8518]
13. Sound recording  or reproducing apparatus [8519]
14. Video recording or reproducing  apparatus,  whether  or not incorporating  a video tuner [8521]
15. Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 [8522]
16. Transmission apparatus   for   radio- broadcasting  or television,  whether  or not incorporating reception apparatus or sound    recording    or reproducing apparatus;    television cameras, digital cameras and video cameras recorders [8525]
17. Radar apparatus, radio navigational aid apparatus and radio remote control apparatus [8526]
18. Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock [8527]
19. Monitors and projectors, not incorporating television reception apparatus; reception apparatus  for television,  whether  or not incorporating radio-broadcast receiver  or  sound  or video    recording    or reproducing  apparatus [8528]
20. Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 [8529]
21. Electrical signalling, safety  or  traffic control equipment for railways, tramways, roads, inland waterways, parking facilities,  port installations  or airfields (other than those of heading 8608) [8530]
22. Electric sound or visual signalling apparatus  (for example, bells, sirens, indicator panels, burglar or fire alarms), other   than   those   of heading 8512 or 8530 [8531]
23. Electrical  apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for  optical fibres optical fibres, bundles or cables [8536]
24. 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 [8537]
25. Electric filament or discharge lamps, including sealed beam lamp units and ultra- violet or infra-red lamps; arclamps [8539]
26. Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter [8543]
27. Insulated wire, cable All goods [8544]
28. Brushes under  8545 20 00 and goods under 8545 (including arc lamp carbon and battery carbon) [8545] 29. Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during  moulding solely for the purposes of assembly, other than insulators of heading  8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material [8547]




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