--- title: "HSN Code for Circuit Breakers (<72.5 kV) | HSN 85352190 GST Rate" description: "Find HSN and GST Rates for 85352190 related to Circuit Breakers (<72.5 kV) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85352190/" --- # HSN Code 85352190: Circuit Breakers (<72.5 kV) - [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: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85352190 ? It includes Vacuum circuit breakers ### Does packaging or labelling change the GST for Circuit Breakers (<72.5 kV)? 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 should mixed supplies be billed when Circuit Breakers (<72.5 kV) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Circuit Breakers (<72.5 kV); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Circuit Breakers (<72.5 kV)? 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. ### Any common misclassification issue with Circuit Breakers (<72.5 kV)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Circuit Breakers (<72.5 kV)? 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 Circuit Breakers (<72.5 kV)? Under HSN 85352190, Circuit Breakers (<72.5 kV) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 85352190 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−86.38% YoY) — 0.0001% of India's total exports - Imports: ₹31 Cr (+10.18% YoY) — 0.0005% of India's total imports - Trade balance: −₹29 Cr (Deficit); surplus rank #9816 of 12657 HSN codes - Share of Sub-Chapter 8535: 0.09% of its exports; import side 1.37% - Rank within Sub-Chapter 8535: #25 of 34 by export value; import-side #10 ### Key metrics - Export CAGR: -19.42% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7504 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +233.93% in FY 2021-22 - Contribution to Sub-Ch. 8535: 0.09% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85352190 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 | 8.07 | 0.0004% | — | 0.64% | 34.14 | 0.0010% | — | 3.09% | −26.07 | #5257 | | FY 2019-20 | 25.18 | 0.0011% | +212.02% | 1.83% | 15.39 | 0.0005% | −54.92% | 1.79% | +9.79 | #3814 | | FY 2020-21 | 7.28 | 0.0003% | −71.09% | 0.53% | 18.54 | 0.0006% | +20.47% | 2.14% | −11.26 | #5470 | | FY 2021-22 | 24.31 | 0.0008% | +233.93% | 1.59% | 28.62 | 0.0006% | +54.37% | 3.42% | −4.31 | #4330 | | FY 2022-23 | 15.74 | 0.0004% | −35.25% | 0.94% | 29.54 | 0.0005% | +3.21% | 3.08% | −13.80 | #5001 | | FY 2023-24 | 16.23 | 0.0004% | +3.11% | 0.81% | 28.30 | 0.0005% | −4.20% | 2.01% | −12.07 | #5062 | | FY 2024-25 | 2.21 | 0.0001% | −86.38% | 0.09% | 31.18 | 0.0005% | +10.18% | 1.37% | −28.97 | #7504 | - CAGR (7-year): exports -19.42%/yr, imports -1.50%/yr (consistently Deficit) ## Key trade insights: HSN Code 85352190 export-import analysis ### Export decline: -19.42% CAGR over 7 years India's exports under HSN Code 85352190 have declined at a compound annual rate of -19.42% over 7 fiscal years, falling from ₹8.07 Crore in FY 2018-19 to ₹2.21 Crore in FY 2024-25. ### HSN Code 85352190 ranked #7504 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85352190 ranks #7504 out of 12657 HSN codes by total export value. Within Sub-Chapter 8535, it ranks #25 of 34. By trade surplus, it ranks #9816 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85352190 exports The strongest single-year export movement for HSN Code 85352190 was recorded in FY 2021-22, when exports surged by 233.93% over the prior year. ### India records a trade deficit of ₹28.97 Crore in HSN Code 85352190 goods In FY 2024-25, India's imports of ₹31.18 Cr exceeded exports of ₹2.21 Cr, resulting in a trade deficit of ₹28.97 Crore — ranking #9816 of 12657 by surplus magnitude. ### Import growth of -1.50% CAGR signals stable import dependency for Circuit Breakers (<72.5 kV) India's imports under HSN Code 85352190 have grown at -1.50% CAGR, reaching ₹31.18 Crore in FY 2024-25. ### HSN Code 85352190 contributes 0.09% of Sub-Chapter 8535 exports — ranked #25 Among the 34 HSN codes under Sub-Chapter 8535, HSN Code 85352190 ranks #25 by export value — accounting for 0.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.37% share (rank #10). ## 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 | | #25 | HSN Code 85352190: Circuit Breakers (<72.5 kV) (this hsn code) | ₹2 Cr |