HSN Code 8537: Product Classification, GST Rate & Business Filing Guide

HSN Code 8537 falls under Chapter 85 of the Harmonised System of Nomenclature, "Electrical Machinery and Equipment and Parts Thereof." Specifically, it covers boards, panels, consoles, desks, cabinets and other bases equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90 and numerical control apparatus. Switching apparatus for line telephony or telegraphy (heading 8517) is explicitly excluded.

What products fall under HSN Code 8537?

Below is a detailed list of products covered under HSN 8537:

What GST rate applies to HSN 8537?

Following the GST rate rationalisation implemented on 22 September 2025, many goods previously taxed at 12% or 28% were moved to the standard 18% GST slab. Products classified under HSN Code 8537, which include electrical control and electricity distribution equipment, are covered under this standard rate category. Accordingly, the applicable GST rate for most goods falling under HSN code 8537 is 18%.

How to file GSTR-1?

GSTR-1 is used to report all sales and outward supplies made during the relevant tax period. Taxpayers with an aggregate annual turnover exceeding ₹5 crore are generally required to file GSTR-1 monthly, with the due date being the 11th day of the following month. Taxpayers with turnover up to ₹5 crore who have opted for the QRMP Scheme can file GSTR-1 quarterly, with the due date being the 13th day of the month following the relevant quarter.

Step guide:

• Select the financial year and return period → Click on GSTR-1.
• Add invoice details in the relevant tables:

• Table 4: B2B invoices (taxable outward supplies to registered persons)
• Table 6: Zero-rated supplies and exports
• Table 7: B2C large invoices (inter-state B2C supplies above ₹2.5 lakh)
• Table 8: B2C other supplies (intra-state and small inter-state B2C supplies)

• Fill in Table 12A. Enter HSN Code 8537 (or the relevant sub-code), the Unit Quantity Code (UQC—typically "NOS" for panels/boards), total taxable value, and GST amount. This is mandatory for all taxpayers for B2B supplies as of May 2025.
• Fill in Table 12B. It is mandatory for taxpayers with turnover above ₹5 crore and optional for those with turnover up to ₹5 crore.
• Fill in Table 13 (mandatory from May 2025). This table captures document-wise details of invoices, credit notes, debit notes, and other documents issued during the period.
• Preview the return → Submit → File using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code).

How to file GSTR-3B?

GSTR-3B is a monthly or quarterly summary return used to declare outward supplies, claim eligible Input Tax Credit (ITC), calculate net GST liability, and pay the applicable tax. The due date for monthly filers is the 20th of the month following the tax period, while taxpayers registered under the QRMP Scheme must file GSTR-3B by the 22nd or 24th of the month following the relevant quarter, depending on their state or Union Territory.

Filing steps:

• Go to Returns Dashboard → GSTR-3B
• In Table 3.1, declare outward taxable supplies (including those under HSN 8537). Do mention total taxable value and tax (CGST, SGST, IGST) separately
• In Table 4, declare eligible ITC. It is partially auto-populated from GSTR-2B; review and accept/modify as appropriate
• Compute net tax liability = Output tax – ITC
• Pay any remaining liability through the Electronic Cash Ledger via internet banking, NEFT/RTGS, or UPI (in the payment section under Services → Payments → Create Challan)
• File GSTR-3B with DSC or EVC

How to file GSTR-9?

At year-end, taxpayers with turnover above ₹2 crore must file GSTR-9, the annual return, by 31st December of the following financial year.

In GSTR-9:

• Table 5 consolidates HSN-wise outward supply details for the full year. It includes HSN 8537 with total quantity, value and tax paid
• Reconcile figures from all monthly/quarterly GSTR-1 and GSTR-3B filings
• Reconcile ITC claimed vs ITC available in GSTR-2A/2B

Taxpayers with turnover above ₹5 crore must also file GSTR-9C, a self-certified reconciliation statement that compares audited financial statements with GST returns.

Claim ITC on products covered under HSN 8537

The GST law does not prescribe separate ITC conditions for HSN 8537 products. The general Input Tax Credit provisions under Section 16 of the CGST Act apply. To claim ITC on purchases falling under HSN 8537, the following conditions must be fulfilled:

• The recipient claiming ITC must be registered under GST. Unregistered persons are not eligible to claim Input Tax Credit.
• You must possess a valid tax invoice, debit note, or other prescribed tax document issued by a registered supplier showing GST charged on the HSN 8537 goods.
• The electrical control panels, boards, cabinets, or other HSN 8537 products must have been received by the recipient. ITC cannot be claimed merely on the basis of an invoice.
• The purchased goods should be used or intended to be used in the course or furtherance of business. ITC is not available for personal use.
• The supplier must furnish invoice details in GSTR-1 or IFF so that the invoice reflects in the recipient's GSTR-2B. ITC can generally be claimed only when the invoice appears in GSTR-2B.
• The GST charged by the supplier should have been paid to the Government, either in cash or through utilisation of eligible ITC, as required under Section 16(2)(c).
• The value of supply along with GST must be paid to the supplier within 180 days from the invoice date. Otherwise, the ITC claimed is required to be reversed until payment is made.

• If HSN 8537 goods are treated as capital goods, depreciation under the Income-tax Act should not be claimed on the GST component for which ITC is availed.

• ITC relating to a financial year must be claimed on or before 30 November of the following financial year or the date of filing the annual return for that year, whichever is earlier.
• The credit must not fall under any blocked credit category specified under Section 17(5) of the CGST Act.

Conclusion

Correct classification and timely compliance can help businesses avoid disputes, reduce reconciliation issues, and maintain smooth GST operations when dealing with products under HSN 8537. Regularly reviewing invoices, tax records and return data can also improve reporting accuracy and strengthen compliance readiness.

As transaction volumes grow, using business management software such as TallyPrime can simplify record-keeping, streamline GST processes and provide better visibility into tax-related information across the organisation.