Of an output not exceeding 75 kVA
AC generators (alternators) of output not exceeding 75 kVA
HSN 8501 61 00 (AC generators of output not exceeding 75 kVA) is covered by a Bureau of Indian Standards Quality Control Order. Solar photovoltaic modules with blocking diodes falling within this tariff line require BIS registration under the Compulsory Registration Scheme against IS 14286 or IS 16077, with effect from 30 August 2017. Extended Producer Responsibility authorisation under the Central Pollution Control Board and Bureau of Energy Efficiency labelling compliance apply as separate customs-clearance overlays.
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Verify the foreign supplier's BIS Compulsory Registration Scheme R-number on the BIS portal against IS 14286 for crystalline-silicon PV modules or IS 16077 for thin-film PV modules (A-Si, CIGS, CdTe). The R-number must be model-specific and current on the date the shipping bill is filed.Solar Photovoltaics, Systems, Devices and Components Goods (Requirements for Compulsory Registration) Order, 2017 · S.O. 2920(E) dated 30-08-2017 · S.O. 5259(E) dated 12-10-2018
- 2Confirm the diode topology of every module in writing before the purchase order: modules with blocking diodes (or both blocking and bypass diodes) are classifiable under HSN 8501; modules carrying only bypass diodes are classifiable under HSN 8541 and attract a different regime. The bill of entry must reflect the actual diode configuration.Central Board of Indirect Taxes and Customs Instruction 08/2018-Cus dated 06-04-2018
- 3Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before import. MSME-registered micro enterprises as defined in the MSME Development Act, 2006 are exempt. Quote the EPR authorisation number on the bill of entry.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 4Ensure compliance with the Bureau of Energy Efficiency (Appliance Labelling and Compliance) Regulations, 2026 for equipment within the notified labelling scope. The BEE labelling reference must accompany the consignment-level documentation at the time of customs examination.BEE Notification 5506/BEE/S&L/AL/2025-26 dated 26-12-2025
- 5Quote the supplier's BIS R-number, the CPCB EPR authorisation number, and the BEE labelling reference on the bill of entry. Customs verifies each independently against the issuing portal; any one absent, expired, or scope-mismatched triggers consignment detention, demurrage, and potential re-export.Solar Photovoltaics, Systems, Devices and Components Goods (Requirements for Compulsory Registration) Order, 2017 · BIS Act, 2016 · Customs Act, 1962
The most consequential error on HSN 8501 61 00 is importing PV modules under this tariff line without appreciating that the BIS R-number is module-model-specific, not manufacturer-specific: a supplier's R-number registered for one module model does not cover a different wattage variant or cell technology, even from the same factory. Customs cross-references the R-number against the exact model code on the shipping documents; a model-code mismatch triggers detention of the entire consignment regardless of whether the underlying IS 14286 or IS 16077 test reports are otherwise valid.