Subheading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8538 10Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537 not equipped with their apparatus
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 › 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, other than switching apparatus of heading 8517 for a voltage not exceeding 1,000 v
- Customs duty
- 7.5%
- 2 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8538 10 10 | For industrial use | 7.5% | 18% | units |
| 8538 10 90 | Other | 7.5% | 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 2 tariff items: 7.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 5% for some goods.
- Until 21 September 2025 18%, or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 510 | Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | Following 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 service | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 387 | Parts 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 pumps | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 473 | E-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 consumer | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8538 | Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537 | — | — |
| 853801 | Of Copper | 2.2% | Rs. 49 per Kg |
| 853802 | Of Brass | 2.2% | Rs. 39.5 per Kg |
| 853803 | Of Aluminium | 1.4% | — |
| 853899 | Others | 1.4% | — |
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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8538 10, and China's below.
China: the same goods (8538 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 8538 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8538.10.10.00 | Parts of apparatus of subheading 85372010编号85372010所列装置的零件 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8538.10.90.00 | Other panels, boards, etc. for goods of heading 8537品目8537货品用的其他盘、板等 | 0%APTA rate, with an APTA certificate of origin | 0% | 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.
Every Chinese code in full
8538.10.10Parts and accessories of goods of subheading 85372010
8538.10.10.00Parts of apparatus of subheading 85372010编号85372010所列装置的零件
For gas-insulated switchgear for line voltage >= 500 kV电压≥500kv线路用全封闭组合式高压开关装置用
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
- 3.Whether fitted with apparatus of heading 8535 or 8536是否装有8535或8536所列装置
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 4.2%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.6%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8538101000999Parts of apparatus of heading 85372010 (for fully enclosed combined high-voltage switchgear for lines of voltage ≥500kV)编号85372010所列装置的零件(电压≥500kv线路用全封闭组合式高压开关装置用)
8538.10.90Bases for boards, panels, etc., for other goods of heading 8537, not fitted with apparatus
8538.10.90.00Other panels, boards, etc. for goods of heading 8537品目8537货品用的其他盘、板等
Not fitted with switching devices未装有开关装置
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
- 3.Whether fitted with apparatus of heading 8535 or 8536是否装有8535或8536所列装置
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.5%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 0%
RCEP rates
- Australia
- 3.5%
- Brunei
- 3.5%
- Cambodia
- 3.5%
- South Korea
- 5.3%
- Laos
- 3.5%
- Malaysia
- 3.5%
- New Zealand
- 4.2%
- Singapore
- 3.5%
- Thailand
- 3.5%
- Vietnam
- 3.5%
- Japan
- 3.8%
- Indonesia
- 3.5%
- Philippines
- 3.5%
- Myanmar
- 3.5%
CIQ codes
- 8538109000999Other boards, panels, etc., for goods of heading 8537 (not fitted with switching apparatus)品目8537货品用的其他盘、板等(未装有开关装置)
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
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
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.