---
title: "HSN Code for High rupturing capacity fuses | HSN 85351040 GST Rate"
description: "Find HSN and GST Rates for 85351040 related to High rupturing capacity fuses with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85351040/"
---

# HSN Code 85351040: High rupturing capacity fuses

- [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 : Other high rupturing capacity fuses | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85351040 ?

It includes Vacuum Circuit Breaker (11kV)

### Any common misclassification issue with High rupturing capacity fuses?

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

### Does packaging or labelling change the GST for High rupturing capacity fuses?

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.

### Do e‑way bill and e‑invoice apply for High rupturing capacity fuses?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Can we claim ITC on inputs used to trade High rupturing capacity fuses?

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

### How should mixed supplies be billed when High rupturing capacity fuses 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 fuses; Nil for exempt items if applicable).

## India's trade performance: HSN Code 85351040 (FY 2024-25)

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

- Exports: ₹34 Cr (+30.87% YoY) — 0.0009% of India's total exports
- Imports: ₹18 Cr (+123.31% YoY) — 0.0003% of India's total imports
- Trade balance: ₹15 Cr (Surplus); surplus rank #3033 of 12657 HSN codes
- Share of Sub-Chapter 8535: 1.41% of its exports; import side 0.81%
- Rank within Sub-Chapter 8535: #14 of 34 by export value; import-side #14

### Key metrics

- Export CAGR: 6.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4161 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +114.24% in FY 2019-20
- Contribution to Sub-Ch. 8535: 1.41% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85351040

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 | 22.61 | 0.0010% | — | 1.80% | < ₹1 Crore | 0.0000% | — | 0.04% | +22.13 | #3934 |
| FY 2019-20 | 48.44 | 0.0022% | +114.24% | 3.52% | 1.86 | 0.0001% | +287.50% | 0.22% | +46.58 | #2912 |
| FY 2020-21 | 32.71 | 0.0015% | −32.47% | 2.37% | 2.97 | 0.0001% | +59.68% | 0.34% | +29.74 | #3531 |
| FY 2021-22 | 38.51 | 0.0012% | +17.73% | 2.53% | 4.72 | 0.0001% | +58.92% | 0.56% | +33.79 | #3730 |
| FY 2022-23 | 39.07 | 0.0011% | +1.45% | 2.33% | 4.54 | 0.0001% | −3.81% | 0.47% | +34.53 | #3811 |
| FY 2023-24 | 25.75 | 0.0007% | −34.09% | 1.28% | 8.28 | 0.0001% | +82.38% | 0.59% | +17.47 | #4421 |
| FY 2024-25 | 33.70 | 0.0009% | +30.87% | 1.41% | 18.49 | 0.0003% | +123.31% | 0.81% | +15.21 | #4161 |

- CAGR (7-year): exports 6.88%/yr, imports 83.77%/yr (consistently Surplus)

## Key trade insights: HSN Code 85351040 export-import analysis

### Consistent export growth: 6.88% CAGR over 7 years

India's exports under HSN Code 85351040 have grown at a compound annual rate of 6.88% over 7 fiscal years, rising from ₹22.61 Crore in FY 2018-19 to ₹33.70 Crore in FY 2024-25.

### HSN Code 85351040 ranked #4161 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85351040 ranks #4161 out of 12657 HSN codes by total export value. Within Sub-Chapter 8535, it ranks #14 of 34. By trade surplus, it ranks #3033 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 85351040 exports

The strongest single-year export movement for HSN Code 85351040 was recorded in FY 2019-20, when exports surged by 114.24% over the prior year.

### India maintains a trade surplus of ₹15.21 Crore in HSN Code 85351040 goods

In FY 2024-25, India's exports of ₹33.70 Cr exceeded imports of ₹18.49 Cr, resulting in a trade surplus of ₹15.21 Crore — ranking #3033 of 12657 by surplus magnitude.

### Import growth of 83.77% CAGR signals rising demand for High rupturing capacity fuses

India's imports under HSN Code 85351040 have grown at 83.77% CAGR, reaching ₹18.49 Crore in FY 2024-25.

### HSN Code 85351040 contributes 1.41% of Sub-Chapter 8535 exports — ranked #14

Among the 34 HSN codes under Sub-Chapter 8535, HSN Code 85351040 ranks #14 by export value — accounting for 1.41% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.81% share (rank #14).

## 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 |
| #14 | HSN Code 85351040: High rupturing capacity fuses (this hsn code) | ₹34 Cr |