Heading · Chapter 85 · Section XVI, Machinery and mechanical appliances

HS 8504Electrical transformers, static converters (for example, rectifiers) and inductors

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

Customs duty
7.5% to 20%
23 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg or units
Duty in China
0% to 10%
On Indian goods
Search codesRates as on 20 Oct 2026

Codes under this heading

11 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
8504 10Ballasts for discharge lamps or tubes7.5%5% or 18%units
8504 21 00Having a power handling capacity notexceeding 650 kVA10%5% or 18%units
8504 22 00Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA10%5% or 18%units
8504 23Having a power handling capacity exceeding 10,000 kVA10%5% or 18%units
8504 31 00Having a power handling capacity not exceeding 1 kVA10%5% or 18%units
8504 32 00Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA10%5% or 18%units
8504 33 00Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA10%5% or 18%units
8504 34 00Having a power handling capacity exceeding 500 kVA10%5% or 18%units
8504 40Static converters20%5% or 18%units
8504 50Other inductors7.5%5% or 18%units
8504 90Parts10% to 15%5% or 18%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 23 tariff items: 7.5% to 20%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026. 1 earlier measure has ended.

BIS certification

  • Stampings/laminations/cores of transformers (with or without winding) (IS 3024:2015, IS 648:2006, IS 16585:2016): In force from 30 Aug 2024. Steel & Steel Products (Quality Control) Order, 2024

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 23 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5% or 18%, depending on the goods.
  • Until 21 September 2025 5%, 12% or 18%, depending on the goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 438Charger or charging station for Electrically operated vehicles5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 477Electrical transformers, static converters (for example, rectifiers) and inductors other than charger or charging station for Electrically operated vehicles18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 437Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 387Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 473E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 12% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% or 18%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
8504Electrical transformers, sta-tic converters (for example, rectifiers) and inductors1.7%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 23 tariff items

China: the same goods (8504)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 39 in force and 23 expired under 8504. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8504.10.10.00Electronic ballasts电子镇流器10%MFN rate (no APTA concession on this line)10%13%13%L
8504.10.90.00Other ballasts for discharge lamps or tubes其他放电灯或放电管用镇流器10%MFN rate (no APTA concession on this line)10%13%13%L
8504.21.00.00LIQUID DIELECTRIC TRANSFORMERS, RATED CAPACITY ≤ 650 KVA额定容量≤650KVA液体介质变压器10%MFN rate (no APTA concession on this line)10%13%13%None
8504.22.00.00Liquid dielectric transformers, of a rated power > 650 kVA but ≤ 10 MVA650KVA<额定电压≤10MVA液体介质变压器10%MFN rate (no APTA concession on this line)10%13%13%None
8504.23.11.00LIQUID TRANSFORMERS, 10 < RATED CAPACITY < 220 MVA10<额定容量<220MVA液体变压器6.5%APTA rate, with an APTA certificate of origin10%13%13%None
8504.23.12.00Liquid dielectric transformers, 220 ≤ rated power < 330MVA220≤额定容量<330MVA液体变压器6.5%APTA rate, with an APTA certificate of origin10%13%13%None
8504.23.13.00Liquid dielectric transformers, 330 ≤ rated power < 400MVA330≤额定容量<400MVA液体变压器6.5%APTA rate, with an APTA certificate of origin10%13%13%None
8504.23.21.00Liquid dielectric transformers, 400 ≤ rated power < 500MVA400≤额定容量<500MVA液体变压器3.9%APTA rate, with an APTA certificate of origin6%13%13%None
8504.23.29.00Liquid dielectric transformers, of a rated power >= 500 MVA额定容量≥500MVA液体变压器3.9%APTA rate, with an APTA certificate of origin6%13%13%None
8504.31.10.00Instrument transformers, of a rated power handling capacity not exceeding 1 kVA额定容量不超过1千伏安的互感器3.3%APTA rate, with an APTA certificate of origin5%13%13%None
8504.31.90.00Other transformers, of a rated power handling capacity ≤ 1 kVA额定容量≤1千伏安的其他变压器3.3%APTA rate, with an APTA certificate of origin5%13%13%None
8504.32.10.00INSTRUMENT TRANSFORMERS, 1 KVA < RATED CAPACITY ≤ 16 KVA1KVA<额定容量≤16KVA的互感器5%MFN rate (no APTA concession on this line)5%13%13%None
8504.32.90.00OTHER TRANSFORMERS, 1 < RATED CAPACITY ≤ 16 KVA1<额定容量≤16KVA的其他变压器5%MFN rate (no APTA concession on this line)5%13%13%None
8504.33.10.00Instrument transformers, 16KVA < rated power ≤ 500KVA16KVA<额定容量≤500KVA互感器5%MFN rate (no APTA concession on this line)5%13%13%None
8504.33.90.00Other transformers, of a rated power exceeding 16 kVA but not exceeding 500 kVA16KVA<额定容量≤500KVA其他变压器5%MFN rate (no APTA concession on this line)5%13%13%None
8504.34.10.00Instrument transformers, of a rated power handling capacity > 500 kVA额定容量>500KVA的互感器10%MFN rate (no APTA concession on this line)10%13%13%None
8504.34.90.00OTHER TRANSFORMERS, RATED CAPACITY > 500 KVA额定容量>500KVA的其他变压器10%MFN rate (no APTA concession on this line)10%13%13%None
8504.40.13.00Voltage regulators for machines of heading 84.71品目8471所列机器用的稳压电源0%MFN rate (no APTA concession on this line)0%13%13%AL
8504.40.14.00DC stabilized power supplies of a power <1 kW功率<1千瓦直流稳压电源0%APTA rate, with an APTA certificate of origin0%13%13%L
8504.40.15.00Other AC voltage stabilisers, of a power < 10 kW功率<10千瓦其他交流稳压电源0%MFN rate (no APTA concession on this line)0%13%13%None
8504.40.19.10Power supplies for ion source magnets of electromagnetic isotope separators同位素电磁分离器离子源磁体电源0%MFN rate (no APTA concession on this line)0%13%13%3
8504.40.19.20DC high power supply直流高功率电源0%MFN rate (no APTA concession on this line)0%13%13%3
8504.40.19.30High voltage DC power supply高压直流电源0%MFN rate (no APTA concession on this line)0%13%13%3
8504.40.19.40High voltage power supplies for ion sources of electromagnetic isotope separators同位素电磁分离器离子源高压电源0%MFN rate (no APTA concession on this line)0%13%13%3
8504.40.19.90Other regulated power supplies其他稳压电源0%MFN rate (no APTA concession on this line)0%13%13%L
8504.40.20.00Uninterruptible power supplies不间断供电电源0%APTA rate, with an APTA certificate of origin0%13%13%None
8504.40.30.10Inverters controlled under dual-use regulations两用物项管制的逆变器0%MFN rate (no APTA concession on this line)0%13%13%3
8504.40.30.90Other inverters其他逆变器0%MFN rate (no APTA concession on this line)0%13%13%None
8504.40.91.00Other semiconductor modules with converter function其他具有变流功能的半导体模块0%MFN rate (no APTA concession on this line)0%13%13%None
8504.40.99.30Frequency converters specially designed for stators of electric motors of 85030090.10专用85030090.10电动机定子的频率变换器0%MFN rate (no APTA concession on this line)0%13%13%3
8504.40.99.40Frequency converters controlled under dual-use regulations两用物项管制的频率变换器0%MFN rate (no APTA concession on this line)0%13%13%3
8504.40.99.50Power supply电源0%MFN rate (no APTA concession on this line)0%13%13%3
8504.40.99.60Modular electric pulse generators模块式电脉冲发生器0%MFN rate (no APTA concession on this line)0%13%13%3
8504.40.99.99Other static converters, n.e.s.其他未列名静止式变流器0%MFN rate (no APTA concession on this line)0%13%13%None
8504.50.00.00Other inductors其他电感器0%MFN rate (no APTA concession on this line)0%13%13%None
8504.90.11.00Parts of liquid dielectric transformers, rated capacity > 400 MVA额定容量>400兆伏安液体介质变压器零件0%APTA rate, with an APTA certificate of origin0%13%13%None
8504.90.19.00Other parts of transformers其他变压器零件0%APTA rate, with an APTA certificate of origin0%13%13%None
8504.90.20.00Parts of voltage regulators and uninterruptible power supplies稳压电源及不间断供电电源零件0%APTA rate, with an APTA certificate of origin0%13%13%None
8504.90.90.00Parts of other static converters and inductors其他静止式变流器及电感器零件0%APTA rate, with an APTA certificate of origin0%13%13%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous8503Parts suitable for use solely or principally with the machines of heading 8501 or 8502One level upChapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articlesNext8505Electro-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

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.