---
title: "HSN Code for High Rupturing Capacity/Rewireable Fuses (>15 Amps) | HSN 85351020 GST Rate"
description: "Find HSN and GST Rates for 85351020 related to High Rupturing Capacity/Rewireable Fuses (>15 Amps) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85351020/"
---

# HSN Code 85351020: High Rupturing Capacity/Rewireable Fuses (>15 Amps)

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/)
- [Sub-chapter 8535: Electrical circuits protection](https://busy.in/hsn/sub-chapter-8535/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Fuses : For switches having rating above 15 amps, high rupturing capacity or rewireable | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85351020 ?

It includes SF6 Circuit Breakers (66 kV)

### Can we claim ITC on inputs used to trade High Rupturing Capacity/Rewireable Fuses (>15 Amps)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to High Rupturing Capacity/Rewireable Fuses (>15 Amps)?

Under HSN 85351020, High Rupturing Capacity/Rewireable Fuses (>15 Amps) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with High Rupturing Capacity/Rewireable Fuses (>15 Amps)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when High Rupturing Capacity/Rewireable Fuses (>15 Amps) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for High Rupturing Capacity/Rewireable Fuses (>15 Amps); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for High Rupturing Capacity/Rewireable Fuses (>15 Amps)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

## India's trade performance: HSN Code 85351020 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹4 Cr (−4.00% YoY) — 0.0001% of India's total exports
- Imports: ₹19 Cr (+148.12% YoY) — 0.0003% of India's total imports
- Trade balance: −₹16 Cr (Deficit); surplus rank #9377 of 12657 HSN codes
- Share of Sub-Chapter 8535: 0.15% of its exports; import side 0.84%
- Rank within Sub-Chapter 8535: #24 of 34 by export value; import-side #13

### Key metrics

- Export CAGR: -2.92% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6998 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +82.70% in FY 2022-23
- Contribution to Sub-Ch. 8535: 0.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85351020

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8535 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8535 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4.30 | 0.0002% | — | 0.34% | < ₹1 Crore | 0.0000% | — | 0.09% | +3.32 | #6054 |
| FY 2019-20 | 2.42 | 0.0001% | −43.72% | 0.18% | < ₹1 Crore | 0.0000% | −2.04% | 0.11% | +1.46 | #6730 |
| FY 2020-21 | 3.18 | 0.0001% | +31.41% | 0.23% | < ₹1 Crore | 0.0000% | −28.13% | 0.08% | +2.49 | #6492 |
| FY 2021-22 | 4.74 | 0.0002% | +49.06% | 0.31% | < ₹1 Crore | 0.0000% | +26.09% | 0.10% | +3.87 | #6415 |
| FY 2022-23 | 8.66 | 0.0002% | +82.70% | 0.52% | 6.42 | 0.0001% | +637.93% | 0.67% | +2.24 | #5817 |
| FY 2023-24 | 3.75 | 0.0001% | −56.70% | 0.19% | 7.71 | 0.0001% | +20.09% | 0.55% | −3.96 | #6907 |
| FY 2024-25 | 3.60 | 0.0001% | −4.00% | 0.15% | 19.13 | 0.0003% | +148.12% | 0.84% | −15.53 | #6998 |

- CAGR (7-year): exports -2.92%/yr, imports 64.09%/yr (consistently Deficit)

## Key trade insights: HSN Code 85351020 export-import analysis

### Export decline: -2.92% CAGR over 7 years

India's exports under HSN Code 85351020 have declined at a compound annual rate of -2.92% over 7 fiscal years, falling from ₹4.30 Crore in FY 2018-19 to ₹3.60 Crore in FY 2024-25.

### HSN Code 85351020 ranked #6998 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85351020 ranks #6998 out of 12657 HSN codes by total export value. Within Sub-Chapter 8535, it ranks #24 of 34. By trade surplus, it ranks #9377 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 85351020 exports

The strongest single-year export movement for HSN Code 85351020 was recorded in FY 2022-23, when exports surged by 82.70% over the prior year.

### India records a trade deficit of ₹15.53 Crore in HSN Code 85351020 goods

In FY 2024-25, India's imports of ₹19.13 Cr exceeded exports of ₹3.60 Cr, resulting in a trade deficit of ₹15.53 Crore — ranking #9377 of 12657 by surplus magnitude.

### Import growth of 64.09% CAGR signals rising demand for High Rupturing Capacity/Rewireable Fuses (>15 Amps)

India's imports under HSN Code 85351020 have grown at 64.09% CAGR, reaching ₹19.13 Crore in FY 2024-25.

### HSN Code 85351020 contributes 0.15% of Sub-Chapter 8535 exports — ranked #24

Among the 34 HSN codes under Sub-Chapter 8535, HSN Code 85351020 ranks #24 by export value — accounting for 0.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.84% share (rank #13).

## Related HSN Codes in Sub-Chapter 8535

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85359090: Electrical apparatus for circuits exceeding 1000 volts \| Other](https://busy.in/hsn/hsn-85359090/) | ₹731 Cr |
| #2 | [HSN Code 85352919: SF6 circuit breakers](https://busy.in/hsn/hsn-85352919/) | ₹383 Cr |
| #3 | [HSN Code 85359030: Other \| Other Control And Switchgears](https://busy.in/hsn/hsn-85359030/) | ₹345 Cr |
| #4 | [HSN Code 85353090: Isolating switches: Other](https://busy.in/hsn/hsn-85353090/) | ₹169 Cr |
| #5 | [HSN Code 85352129: Other Vacuum Circuit Breakers (<72.5 kV)](https://busy.in/hsn/hsn-85352129/) | ₹163 Cr |
| #6 | [HSN Code 85354030: Lightning Arresters & Surge Suppressors: Surge Suppressors](https://busy.in/hsn/hsn-85354030/) | ₹69 Cr |
| #7 | [HSN Code 85351090: Other fuses](https://busy.in/hsn/hsn-85351090/) | ₹68 Cr |
| #8 | [HSN Code 85352911: 132 kV SF6 Circuit Breakers](https://busy.in/hsn/hsn-85352911/) | ₹59 Cr |
| #9 | [HSN Code 85352121: Vacuum Circuit Breaker (11kV)](https://busy.in/hsn/hsn-85352121/) | ₹52 Cr |
| #10 | [HSN Code 85354010: Lightning Arresters](https://busy.in/hsn/hsn-85354010/) | ₹46 Cr |
| #24 | HSN Code 85351020: High Rupturing Capacity/Rewireable Fuses (>15 Amps) (this hsn code) | ₹4 Cr |