--- title: "HSN Code for 66 kV Vacuum Circuit Breakers | HSN 85352123 GST Rate" description: "Find HSN and GST Rates for 85352123 related to 66 kV Vacuum Circuit Breakers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85352123/" --- # HSN Code 85352123: 66 kV Vacuum Circuit Breakers - [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 | | --- | --- | --- | --- | --- | | Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : For a voltage of 66 kV | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85352123 ? It includes 220 kV Vacuum Circuit Breakers ### Does packaging or labelling change the GST for 66 kV Vacuum Circuit Breakers? 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. ### How much GST applies to 66 kV Vacuum Circuit Breakers? Under HSN 85352123, 66 kV Vacuum Circuit Breakers attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with 66 kV Vacuum Circuit Breakers? 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 66 kV Vacuum Circuit Breakers is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for 66 kV Vacuum Circuit Breakers; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for 66 kV Vacuum Circuit Breakers? 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. ## India's trade performance: HSN Code 85352123 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−50.00% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5468 of 12657 HSN codes - Share of Sub-Chapter 8535: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 8535: #32 of 34 by export value ### Key metrics - Export CAGR: 20.09% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10193 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +950.00% in FY 2020-21 - Contribution to Sub-Ch. 8535: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85352123 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 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.08% | −0.86 | #9921 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.02 | #9717 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +950.00% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.21 | #8841 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.06 | #9987 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.03 | #10193 | - CAGR (7-year): exports 20.09%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 85352123 export-import analysis ### Consistent export growth: 20.09% CAGR over 7 years India's exports under HSN Code 85352123 have grown at a compound annual rate of 20.09% over 7 fiscal years, rising from ₹0.01 Crore in FY 2018-19 to ₹0.03 Crore in FY 2024-25. ### HSN Code 85352123 ranked #10193 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85352123 ranks #10193 out of 12657 HSN codes by total export value. Within Sub-Chapter 8535, it ranks #32 of 34. By trade surplus, it ranks #5468 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 85352123 exports The strongest single-year export movement for HSN Code 85352123 was recorded in FY 2020-21, when exports surged by 950.00% over the prior year. ### India maintains a trade surplus of ₹0.03 Crore in HSN Code 85352123 goods In FY 2024-25, India's exports of ₹0.03 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.03 Crore — ranking #5468 of 12657 by surplus magnitude. ### HSN Code 85352123 contributes 0.00% of Sub-Chapter 8535 exports — ranked #32 Among the 34 HSN codes under Sub-Chapter 8535, HSN Code 85352123 ranks #32 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 | | #32 | HSN Code 85352123: 66 kV Vacuum Circuit Breakers (this hsn code) | < ₹1 Crore |