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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 85044010

85044010
18% IGSTSchedule II

Electric inverter

Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitu
BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

20%₹20.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

20%₹4.00
SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹2.40
IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

18%₹22.75Notif. 045/2025-I229
Total Duty49.15%≈ ₹49.15 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 20% = ₹20.00
  2. AIDC = BCD × 20% = ₹4.00
  3. SWS = (BCD + AIDC) × 10% = ₹2.40(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹22.75
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹49.15 (49.15%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

FTA preferential rates

Basic Customs Duty (BCD) under each Free Trade Agreement India is party to. Sourced from ITC's Market Access Map (MACMAP, 2025). Other duties (AIDC, SWS, IGST, Cess) typically still apply on top — see the Effective duty stack above for those.

Best rate0%via Japan(−20 pp vs MFN)
MFN (no FTA)
20%
baseline
JapanBest
0%
−20 pp vs MFN
Nepal
0%
−20 pp vs MFN
SAFTA (LDC) countries
0%
−20 pp vs MFN
Sri Lanka
0%
−20 pp vs MFN
ASEAN countries
5%
−15 pp vs MFN
Malaysia
5%
−15 pp vs MFN
Philippines
5%
−15 pp vs MFN
United Arab Emirats
5%
−15 pp vs MFN
Least Developed Countries
10%
−10 pp vs MFN
Singapore
10%
−10 pp vs MFN
MERCOSUR countries
16%
−4 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.
* BIS STANDARD NO. IS 16221 (PART 2):2015 IS APPLICABLE ON POWER INVERTERS FOR USE IN PHOTOVOLTAIC POWER SYSTEMS AND IS 16169:2014 IS APPLICABLE ON UTILITY- INTERCONNECTED PHOTOVOLTAIC INVERTERS WITH ISLANDING PREVENTION MEASURES. REFER SOLAR PHOTOVOLTAICS, SYSTEMS, DEVICES AND COMPONENTS GOODS (REQUIREMENTS FOR COMPULSORY REGISTRATION) ORDER, 2017[S.O. 2920(E)DT 30-08-2017, SO 2742(E) DT 17-08-2017 & SO 5259(E) DT 12-10-2018]*POWER ADAPTORS FOR IT EQUIPMENTS MUST CONFORM TO BIS STANDARD IS 13252 :PART 1:2010 AND POWER ADAPTORS FOR AUDIO, VIDEO & SIMILAR ELECTRONIC APPARATUS MUST CONFORM TO IS 616:2017. UPS/INVERTORS OF RATING < OR = 10KVA MUST CONFORM TO BIS STANDARD IS 16242:PART 1:2014 AND ADAPTORS FOR HOUSEHOLD AND SIMILAR ELECTRICAL APPLIANCES MUST CONFORM TO BIS STANDARD IS 302:PART 1:2008.GOODS OR ARTICLES SHALL CONFORM TO THE CORRESPONDING INDIAN STANDARD AND SHALL BEAR THE STANDARD MARK UNDER A LICENSE FROM THE BUREAU OF INDIAN STANDARDS AS PER SCHEME II OF SCHEDULE II OF BUREAU OF INDIAN STANDARDS (CONFORMITY ASSESSMENT) REGULATIONS, 2018. REFER THE ELECTRONICS AND INFORMATION TECHNOLOGY GOODS (REQUIREMENT OF COMPULSORY REGISTRATION) ORDER, 2021. S.O.1248(E) DT 18-03-2021 & GEN NOTE 2(C) OF IMPORT POLICY* VFY, EXTENDED PRODUCERS RESPONSIBILITY (EPR) AUTHORIZATION, FOR IMPORT OF UPS/INVERTER. REFER SCHEDULE-I OF E-WASTE MANEGEMENT RULES, 2022. REFER G.S.R. 801 (E) 02-11-2022. EPR DOES NOT APPLY TO MICRO ENTERPRISES AS DEFINED IN MSME DEVELOPMENT ACT, 2006*

Where this code sits

Section XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, 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 reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Tariff hierarchy
  1. 1
    8504Heading (4-digit)
    ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS
  2. 2
    85044010Tariff Item (8-digit)
    Electric inverter
What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 85)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Related codes

Other entries sharing the same heading. Useful for narrowing down the right tariff item.

85044021- Dip bridge rectifier18% IGST85044029- Other18% IGST85044030Battery chargers18% IGST85044040Voltage regulator and stabilizers (other than automatic)18% IGST85044090Other18% IGST

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

• DGFT Policy: Guidelines for export-import procedures

• Customs Tariff: Complete HSN code list with duty rates

• GST Notifications: Latest tax-rate updates

• Trade Portal: Government trade documentation support

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