Of an output exceeding 1,37,500 kVA but not exceeding 3,12,500 kVA
AC generators of output exceeding 1,37,500 kVA to 3,12,500 kVA
HSN 8501 64 70 (AC generators of output exceeding 1,37,500 kVA but not exceeding 3,12,500 kVA) is covered by a Bureau of Indian Standards Quality Control Order. Solar photovoltaic modules with blocking diodes classified under this tariff line require BIS registration under the Compulsory Registration Scheme against IS 14286 (crystalline-silicon modules) or IS 16077 (thin-film modules), with effect from 30 August 2017. Extended Producer Responsibility authorisation and Bureau of Energy Efficiency labelling 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 photovoltaic modules or IS 16077 for thin-film modules. The R-number must be model-specific and current on the date of the shipping bill.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 classification basis in writing before shipment: modules equipped with blocking diodes (with or without bypass diodes) are classifiable under HSN 8501; modules carrying only bypass diodes are classifiable under HSN 8541. The bill of entry must reflect the diode topology of the consignment.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 of solar panels, cells, or photovoltaic modules. Micro enterprises as defined in the MSMED 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 labelling scope. The BEE labelling reference must accompany the consignment-level import documentation.BEE Notification 5506/BEE/S&L/AL/2025-26 dated 26-12-2025
- 5Quote the BIS R-number, the CPCB EPR authorisation number, and the BEE labelling reference on the bill of entry. Customs verifies each independently against the respective issuing portal; any one absent, expired, or scope-mismatched triggers consignment detention.Solar Photovoltaics, Systems, Devices and Components Goods (Requirements for Compulsory Registration) Order, 2017 · BIS Act, 2016 · Customs Act, 1962
The acute risk on this tariff line is the mismatch between the heading description — large AC generators — and the actual product family that attracts the BIS QCO, namely solar photovoltaic modules with blocking diodes. Importers of genuine large alternators in this output band should satisfy themselves through a written customs ruling that no BIS CRS obligation attaches to their specific product; those importing PV modules who rely on the heading description to argue the QCO does not apply face certain detention, because customs applies the diode-topology test of Central Board of Indirect Taxes and Customs Instruction 08/2018-Cus regardless of the heading narrative.