--- title: "HSN Code for 220 kV Vacuum Circuit Breakers | HSN 85352922 GST Rate" description: "Find HSN and GST Rates for 85352922 related to 220 kV Vacuum Circuit Breakers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85352922/" --- # HSN Code 85352922: 220 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 : Other : Vacuum circuit breakers : For a voltage of 220 kV | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85352922 ? It includes Lightning Arresters & Voltage Limiters: Voltage Limiters ### Does packaging or labelling change the GST for 220 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. ### Can we claim ITC on inputs used to trade 220 kV Vacuum Circuit Breakers? 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 220 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 220 kV Vacuum Circuit Breakers; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for 220 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. ### Any common misclassification issue with 220 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. ## India's trade performance: HSN Code 85352922 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+120.00% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4941 of 12657 HSN codes - Share of Sub-Chapter 8535: 0.01% of its exports; import side 0.00% - Rank within Sub-Chapter 8535: #28 of 34 by export value ### Key metrics - National export rank: #9144 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +900.00% in FY 2022-23 - Contribution to Sub-Ch. 8535: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85352922 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.06% | Nil | 0.0000% | — | 0.00% | +0.79 | #7813 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.09% | −0.73 | #10198 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +900.00% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.10 | #9640 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +50.00% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.15 | #9590 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +120.00% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.33 | #9144 | ## Key trade insights: HSN Code 85352922 export-import analysis ### Export snapshot for HSN Code 85352922 India exported ₹0.33 Crore worth of 220 kV Vacuum Circuit Breakers in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 85352922 ranked #9144 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85352922 ranks #9144 out of 12657 HSN codes by total export value. Within Sub-Chapter 8535, it ranks #28 of 34. By trade surplus, it ranks #4941 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 85352922 exports The strongest single-year export movement for HSN Code 85352922 was recorded in FY 2022-23, when exports surged by 900.00% over the prior year. ### India maintains a trade surplus of ₹0.33 Crore in HSN Code 85352922 goods In FY 2024-25, India's exports of ₹0.33 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.33 Crore — ranking #4941 of 12657 by surplus magnitude. ### HSN Code 85352922 contributes 0.01% of Sub-Chapter 8535 exports — ranked #28 Among the 34 HSN codes under Sub-Chapter 8535, HSN Code 85352922 ranks #28 by export value — accounting for 0.01% 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 | | #28 | HSN Code 85352922: 220 kV Vacuum Circuit Breakers (this hsn code) | < ₹1 Crore |