What is the GST (IGST) rate for HSN code 85321000?

HSN code 85321000 (Capacitor) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 85321000?

The Basic Customs Duty (BCD) for HSN code 85321000 is 0%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 85321000 cover?

HSN code 85321000 covers Capacitor. It sits under 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, in 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.

What is the unit of measurement for HSN code 85321000?

The standard unit of quantity (UQC) for HSN code 85321000 is u, as listed in the Customs Tariff.

What is the HSN code for a capacitor?

Fixed power capacitors are classified under 85321000 and tantalum capacitors under 85322100, within heading 8532.

HSN Code Finder · Product

Capacitor HSN Code 8532

Q: What is the HSN code for Capacitor?

The HSN code for Capacitor is 85321000, classified under 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 of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Fixed, variable and adjustable electrical capacitors are classified under HSN heading 8532. Power capacitors and tantalum capacitors each have their own tariff item.

Search any HSN code

Heading

8532

Primary code

85321000

GST / IGST

18%

Customs duty (BCD)

Capacitor HSN codes & GST rates

The 8-digit HSN/HS codes under heading 8532 (electrical capacitors, fixed, variable or adjustable (pre-set)). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
85321000	Fixed capacitors designed for use in 50 or 60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)	18%	0%
85322100	Tantalum	18%	0%

What is the HSN code for capacitor?

The HSN code for capacitor is 8532 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for capacitor the most common is 85321000, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How capacitor is classified under HSN

The HSN classification for capacitor narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 852-digitElectrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
85324-digit headingELECTRICAL CAPACITORS, FIXED, VARIABLE OR ADJUSTABLE (PRE-SET)
8532106-digit subheadingELECTRICAL CAPACITORS, FIXED, VARIABLE OR ADJUSTABLE (PRE-SET)
853210008-digit tariff itemFixed capacitors designed for use in 50 or 60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)

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

GST on capacitor

Capacitor (HSN 8532) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 85321000 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported capacitor

When capacitor (HSN 85321000) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 0%, AIDC 0%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹18. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 85321000 →

Conclusion

The HSN code for capacitor is 8532 at the heading level, with 85321000 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.