A Comprehensive Guide to HSN Code 8547: Electrical Insulating Fittings and their GST Classification

In the electrical industry, insulation is a basic element that provides safety, avoiding loss and protecting equipment from electrical loss. In this regard, insulating fittings are highly important for electrical machinery, appliances and installations to prevent disruptions in the system. To streamline the classification, taxation and compliance of these components, the HSN code, i.e Harmonised system of Nomenclature 8547, is specifically designed for insulating fittings, so this guide offers detailed insight into the HSN code 8547, its subcategory, and products classified under this code, applicable GST rate and industries classified under this.

What are Insulating Fittings?

Insulating fittings are metal elements used to connect and secure insulators to transmission poles, power and other structural support. They create a mechanical connection between the insulator and the conductor so that the electrical system can be maintained in good condition without any breakdown. They are constructed using durable materials such as galvanised steel, aluminium, and ductile iron to endure severe environmental conditions, mechanical stress, and electrical load. It's mainly used in power transmission lines, primarily for mounting insulators on poles or towers using components like ball sockets, clevises, or yoke plates.

What is HSN code 8547?

HSN code 8547 is the Harmonised System of Nomenclature” given for the classification of ‑ 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 purposes of assembly, other than insulators: electrical conduit tubing and joints therefor, of base metal lined with insulating material. This classification of materials is very useful in electrical devices (switches, fuses, lamp-holders, coils, spark plugs) and in permanent wiring installations for insulating and protecting wires.

What kinds of products are classified under HSN code 8547?

Insulating Fittings for Electrical Machinery, Appliances or Apparatus:

1. They are wholly made from insulting materials that are glass, ceramics, steatite, hardened rubber, plastics, resin-impregnated paper, asbestos-cement, mica, etc., or with minor metal parts only for assembly.

2. They are mostly designed for the insulation process, even though they also provide protection. These fittings are mainly obtained by moulding or casting, or by sawing, cutting or otherwise working the raw material.

3. Common products include covers, bases and parts of switches and circuit breakers, bases and supports for fuses, rings and parts for lamp-holders, formers for resistors or coils, connection strips and dominoes (without terminals), cores for bobbins and windings, and sparking plug bodies

Electrical Conduit Tubing and joints (Base material lined with insulating material)

1. Metal tubing with an interior insulating line is useful in electrical installations (e.g., house wiring) to insulate and protect wires.

2. Its form includes a spiralled metal strip wound around an insulating tube & rigid metal tubing (iron/steel) coated or lined with insulating varnish, paper, rubber, or plastics

3. They are joints for tubes, like straight joints, elbows, tee joints, and cross-overs, when lined with insulating material.

Excluded products under HSN code 8547

1. Containers, covers, and separator plates for accumulators (batteries) are not for insulation, even if they are made from insulating material, classified under heading 85.07

2. Uninsulated metal tubing, often used for the same purpose

3. Joints, including tee joints, cross-overs, etc., fitted with terminals for electrical connections, classified under heading 85.35 or 85.36

4. A tube is made using insulating materials like rubber, plastic, textile yarn, or glass fibre. It will be classified based on the material it is made of. But if the tube is specially designed to work as an electrical insulator, then it will be classified under heading 85.46

Sub classification of HSN code 8547

This HSN code 8547 is further classified into three main categories, which contain insulting fitting of ceramics, insulting fitting of plastics, and other products under chapter 85. Below is a table showing the classification based on product type with their HSN sub-codes, and major products under each.

HSN code	Description	Most classified products are under this category
854710	Insulting fittings of ceramics	Electrical Insulating Bushings, Plastic Conduit Bodies, Fibreglass Transformer Bushings, Porcelain Insulating Housings, Cable End Caps and Connector Covers, PTFE, Phenolic Electrical Insulating Spacers, Epoxy Resin Electrical Insulating Mounts, Ceramic Motor Terminal Blocks and High Voltage Insulating Boots
854720	Insulting fittings of plastics	Insulating Bushings for Electrical Conduits, Cable Glands with Insulating Properties, Electrical Insulating Joints for Wiring, Insulated Terminal Boots for Electrical Connectors, Insulating Covers for Electrical Junction Boxes, Wiring Harness Protectors with Insulation and High Voltage Insulating Caps for
854790	Other fittings	PVC Insulating Sleeves, Fiberglass Electrical Insulation Tubes, Rubber Electrical Insulating Covers, Plastic Junction Boxes for Electrical Wiring, Ceramic Insulating Bushings for Transformers, Polyethylene Cable End Caps, Silicone Insulating Gaskets for Electrical Connections, Nylon Insulating Spacers, Phenolic Insulating Boards for Electrical Applications and Electrical Insulation Tapes

Learn more about electrical appliances other than insulating fittings under Chapter 85: Electrical transformers: GST rates & HSN code 8504

GST implications on HSN code 8547

HSN code	Description	GST rate (%)	Effective date
854710	Insulating fittings for electrical purposes made of ceramics	18%	15/11/2017
854720	Insulating fittings for electrical purposes made of plastics	18%	01/07/2017
854790	Insulating fittings for electrical purposes, of materials other than ceramics or plastics, including electrical conduit tubing and joints therefor, of base metal lined with insulating material	18%	15/11/2017
85471010	Porcelain bushing below 6.6 kV	18%	15/11/2017
85471020	Porcelain bushings for voltage 6.6 kV or greater but below 11 kV	18%	15/11/2017
85471030	Porcelain bushings for voltage 11 kV or above up to 66 kV	18%	15/11/2017
85471090	Other Porcelain fittings, including ceramic plates, CCTV camera table	18%	15/11/2017
85471040	Porcelain bushings for voltage 66 kV or greater	18%	15/11/2017
85472000	Insulating fittings of plastic product, including wire harness, RCM	18%	15/11/2017
85479010	Electrical insulating fittings of glass	18%	15/11/2017
85479020	Electrical conduit tubing and joints therefor, of base metal lined with insulating material	18%	15/11/2017
85479090	Other insulting products include Electronic Item, Ac Drain Pipe, Cable Jointing Kit, Cable Jointing Kits, Cable Termination Kit, On Product	18%	15/11/2017

Who Should Be Aware of HSN Code 8547?

Utilisation of the right classification under HSN Code 8547 promotes correct GST implication, avoids non-compliance, avoids misleading pricing and minimises billing and documentation errors. This is particularly important for the company with a turnover of more than Rs 5 crore engaged in the manufacturing, supply, or construction of electrical systems. Below is a list of organisations that need to be aware of this HSN Code 8547:

1. Manufacturers of electrical insulating fittings: Companies producing insulating products made of ceramics, plastics, or other materials for use in electrical machines, appliances, and installations need to be aware of this HSN code to prevent non-compliance, misleading prices and reduction in error

2. Electrical Equipment Producers: Companies that manufacture switches, fuses, lamp-holders, coils, circuit breakers, and similar components which need insulation.

3. Importers and Exporters of Electrical Insulation Products: To be properly classified under customs, comply with taxes and documentation under international trade policies to import and export electrical insulation products across the world.

4. Construction and Electrical Installation Contractors: Contractors, particularly those working on house wiring and large-scale electrical infrastructure, where conduit tubing and insulating fittings play a critical role.

5. Electrical Components Suppliers and distributors: Companies that deal in electrical insulating products, like as bushings, cable end caps, conduit tubing, and joint fittings or the following products mentioned above.

Conclusion

Proper use of HSN code 8547 for insulating fittings to understand what is covered and what is excluded is also very crucial. Not only does it provide transparent pricing, but it also minimises the chances of billing mistakes, documentation and reporting to regulatory authorities. Whether you're an electrical sector manufacturer, importer, contractor, or supplier, a clear understanding of this classification makes business operations simpler. Awareness of HSN 8547 encourages industry standardised practices, which is an important element to ensure that India has a healthy and trustworthy electrical components market in India.

Check out Swipe’s online HSN code lookup tool. Just enter the code here: Swipe portal to obtain the description by HSN/SAC code.

FAQs

1. What is HSN code 85472000?

It includes insulting fittings made of plastic

2. From what materials are those electrical insulating fittings made of under 8547?

They are mainly made from glass, ceramics, steatite, hardened rubber, plastics, resin-impregnated paper, asbestos-cement, mica, etc

3. What is the GST rate for ceramic Electrical Insulating fittings?

The GST rate for ceramic electrical fittings is 18 %

4. What is the purpose of using HSN code 8547?

The purpose of using this HSN code 8547 for business entities that deal with insulting fittings is to ensure non-compliance, avoid misleading prices, and ensure no errors in documentation and billing.