Other

Parts of electrical transformers, static converters and inductors

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 3024

HSN 8504 90 90 (parts of electrical transformers, static converters and inductors) is covered by a Bureau of Indian Standards Quality Control Order. Stampings, laminations and cores must conform to IS 3024:2015, IS 648:2006, or IS 16585:2016 under the ISI Mark Scheme with effect from 29 August 2024; photovoltaic inverter parts are additionally governed by IS 16221 (Part 2):2015, IS/IEC 61683:1999, IS 16169:2019, and IS 17980:2022 with effect from 27 July 2025. Central Board of Indirect Taxes and Customs clarification on steel QCO portal compliance applies as a separate customs-clearance overlay.

What this is

HSN code

8504 90 90

Chapter

85 · Electrical machinery and equipment and parts thereof

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 3024 · effective 29-08-2024

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.

Compliance steps

1
Identify which product sub-type is being imported — transformer stampings/laminations/cores (IS 3024:2015 or IS 648:2006 or IS 16585:2016) or photovoltaic inverter parts (IS 16221 (Part 2):2015, IS/IEC 61683:1999, IS 16169:2019, IS 17980:2022). Source only from a Bureau of Indian Standards CM/L-licensed manufacturer whose licence scope covers the specific sub-type and facility.
Steel and Steel Products QCO 2024 · S.O. 3716(E) dated 29-08-2024 · S.O. 492(E) dated 27-01-2025
2
Verify the supplier's BIS CM/L licence number against the applicable Indian Standard on the BIS online register before placing the purchase order. Confirm the licensed scope covers the material grade, lamination thickness, and manufacturing facility; a licence covering one grade does not cover a different sub-type or plant.
Scheme-IV of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 (transformer cores) · Scheme-II of the BIS (CA) Regulations, 2018 (PV inverter parts)
3
Ensure every article bears the ISI mark and the supplier's CM/L number, traceable to the licensed manufacturing facility. For transformer stampings and laminations, the goods must be produced from BIS standard-marked grain-oriented electrical steel conforming to IS 3024:2015 or cold-rolled non-oriented steel conforming to IS 648:2006 or amorphous strip conforming to IS 16585:2016, with a certificate of conformity from the Bureau of Indian Standards.
Schedule 2, Serial No. 1 of the Steel and Steel Products QCO 2024 · S.O. 3716(E) dated 29-08-2024
4
For PV inverter parts of capacity greater than 200 kW, note the implementation extension until 30 June 2026 or until further orders, whichever is earlier, on the basis of self-certification — provided the manufacturer holds valid IEC certificates corresponding to the applicable Indian Standards and test reports from an accredited laboratory.
S.O. 492(E) dated 27-01-2025 · S.O. 3597(E) dated 05-08-2025
5
For any steel consignment imported without a BIS licence or certification, apply for and obtain a clarification on the TCQCO portal before the consignment arrives, as mandated by the Ministry of Steel circular dated 20-10-2023. Quote the CM/L number and, where applicable, the TCQCO portal reference on the bill of entry; absence of either triggers detention under the Customs Act, 1962.
Ministry of Steel circular F.No. S-20011/14/2021-Tech dated 20-10-2023 · CBIC clarification F.No. 401/88/2023-CUS.III dated 09-11-2023

A word of counsel

The single most common error on this tariff line is treating HSN 8504 90 90 as a single-IS product and sourcing a CM/L licence against only IS 3024:2015, when the consignment contains PV inverter components governed by entirely different Indian Standards — IS 16221 (Part 2):2015, IS/IEC 61683:1999, IS 16169:2019, and IS 17980:2022 — each with its own scheme (Scheme-II vs. Scheme-IV) and its own licensed scope. A CM/L against the transformer-core standards provides no coverage for inverter parts; customs detains the portion of the consignment that lacks the correct, in-scope CM/L reference on the bill of entry.

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Frequently asked

Does HSN 8504 90 90 require BIS certification?

Yes. Parts of electrical transformers and static converters under this tariff line are subject to the ISI Mark Scheme; conformity to the applicable Indian Standard is mandatory from 29 August 2024 under S.O. 3716(E) for transformer cores, and from 27 July 2025 under S.O. 492(E) for photovoltaic inverter parts.

Which Indian Standard applies to my consignment?

Transformer stampings, laminations, and cores require IS 3024:2015 (grain-oriented steel), IS 648:2006 (cold-rolled non-oriented steel), or IS 16585:2016 (amorphous strip). Photovoltaic inverter parts require IS 16221 (Part 2):2015, IS/IEC 61683:1999, and — for utility-interconnected inverters — also IS 16169:2019 and IS 17980:2022.

Does the implementation extension for PV inverters above 200 kW eliminate the BIS obligation entirely?

No. The extension until 30 June 2026 permits self-certification in lieu of a CM/L, but only where the manufacturer holds valid IEC certificates corresponding to the applicable Indian Standards and test reports from an accredited laboratory; the BIS conformity obligation is deferred, not waived.

Does a single CM/L licence cover all parts and material grades under HSN 8504 90 90?

No. Each CM/L is scope-specific by Indian Standard, material grade, product sub-type, and manufacturing facility. A licence against IS 3024:2015 does not cover IS 648:2006 material or PV inverter parts, and a licence from one plant does not cover production at a different facility.

Last verified against gazette notifications: 2026-05-18. Source: BIS / CBIC / Indian Customs CUSDATA.