Inverter and UPS HSN Code 8504 and GST Rate
Home inverters, UPS systems, stabilisers' converters and transformers.
- HSN code
- 8504
- GST rate
- 18%
- Chapter
- 85: Electrical equipment and electronics
- Before 22 Sep 2025
- No change
What is the HSN code for inverter and UPS?
Inverter and UPS falls under HSN 8504, in chapter 85 (Electrical equipment and electronics).
Home inverters and UPS units are static converters of 850440 and taxed at 18%; transformers are elsewhere in heading 8504. The inverter battery is a separate product of 850720. A complete solar power system falls under the 5% renewable energy entry.
| Code | Description |
|---|---|
| 850440 | Static converters (inverters, UPS, rectifiers) |
| 850421 | Liquid dielectric transformers up to 650 kVA |
| 850431 | Other transformers up to 1 kVA |
GST rate on inverter and UPS
The GST rate on inverter and UPS is 18%. 18% on inverters, UPS systems and transformers. Solar power generating systems and other listed renewable energy devices are 5%; check whether the inverter is supplied as part of such a system.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8504 |
| Above Rs 5 crore | 6 on every invoice | 850440, 850421, 850431 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 85 |
Sample GST invoice line for inverter and UPS
Here is how a line for inverter and UPS looks on a tax invoice within one state: 2 × inverter at Rs 6,500.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Inverter and UPS | 8504 | 2 × inverter | 6,500.00 | 13,000.00 | 1,170.00 | 1,170.00 | 15,340.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 2,340.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 85 at a glance
Chapter 85 (Electrical equipment and electronics) covers: Motors, generators, batteries, phones, TVs, wires, switches and other electrical goods.
Related HSN codes
Products often bought, sold or invoiced together with inverter and UPS:
Frequently asked questions
What is the HSN code for inverter and UPS?
Inverter and UPS falls under HSN 8504: home inverters, UPS systems, stabilisers' converters and transformers. Common 6 digit codes are 850440 for static converters (inverters, UPS, rectifiers) and 850421 for liquid dielectric transformers up to 650 kVA.
What is the GST rate on inverter and UPS?
18% on inverters, UPS systems and transformers. Solar power generating systems and other listed renewable energy devices are 5%; check whether the inverter is supplied as part of such a system.
How many digits of the inverter and UPS HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8504 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 850440, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.