FOR A POWER HANDLING CAPACITY NOT EXCEEDING 20 W:
| Code | Description | GST Rate |
|---|---|---|
| 8533 | ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS | 18.00% |
| 853310 | FIXED CARBON RESISTORS, COMPOSITION OR FILM TYPES | 18.00% |
| 853321 | FOR A POWER HANDLING CAPACITY NOT EXCEEDING 20 W : | 18.00% |
| 853329 | OTHER : | 18.00% |
| 853339 | OTHER : | 18.00% |
| 853340 | OTHER VARIABLE RESISTORS, INCLUDING RHEOSTATS AND POTENTIOMETERS : | 18.00% |
| 853390 | PARTS | 18.00% |