| HS Code | Description | Unit | Import | Export |
|---|---|---|---|---|
| 8504.10.00 | Ballasts for discharge lamps or tubes | u | 25% | Free |
| 8504.21.00 | Having a power handling capacity not exceeding 650 kVA | u | 25% | Free |
| 8504.22.10 | Having a power handling capacity exceeding 650 kVA but | — | — | — |
| 8504.22.90 | Having a power handling capacity exceeding 1,000 | kVA | — | — |
| 8504.23.10 | Handling capacity exceeding 120,000 kVA | u | 1% | Free |
| 8504.23.90 | Other | u | 10% | Free |
| 8504.31.00 | Having a power handling capacity not exceeding 1 kVA | u | 10% | Free |
| 8504.32.00 | Having a power handling capacity exceeding 1 kVA but not | — | — | 16% |
| 8504.33.00 | Having a power handling capacity exceeding 16 kVA but | — | — | — |
| 8504.34.00 | Having a power handling capacity exceeding 500 kVA | u | 25% | Free |
| 8504.40.10 | Mobile and other battery charger (less than 10 VA) | u | 25% | Free |
| 8504.40.20 | UPS/IPS (capacity upto 2,000 VA) | u | 15% | Free |
| 8504.40.30 | Voltage stabilizer (capacity upto 2,000 VA) | u | 15% | Free |
| 8504.40.90 | Other | u | 10% | Free |
| 8504.50.00 | Other inductors | u | 1% | Free |
| 8504.90.10 | Tap changer | kg | 5% | Free |
| 8504.90.21 | Imported by Industrial IRC holder VAT compliant | — | — | — |
| 8504.90.29 | Other | kg | 25% | Free |
| 8504.90.30 | Parts of static converter | kg | 10% | Free |
| 8504.90.40 | UPS case imported by Industrial IRC holder VAT | — | — | — |
| 8504.90.90 | Other parts | kg | 25% | Free |