---
title: "HSN Code for 400 kV Vacuum Circuit Breakers | HSN 85352923 GST Rate"
description: "Find HSN and GST Rates for 85352923 related to 400 kV Vacuum Circuit Breakers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85352923/"
---

# HSN Code 85352923: 400 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 400 kV | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85352923 ?

It includes Lightning Arresters & Surge Suppressors: Surge Suppressors

### How much GST applies to 400 kV Vacuum Circuit Breakers?

Under HSN 85352923, 400 kV Vacuum Circuit Breakers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for 400 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.

### How should mixed supplies be billed when 400 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 400 kV Vacuum Circuit Breakers; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for 400 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.

### Any common misclassification issue with 400 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.

### Can we claim ITC on inputs used to trade 400 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.