HSN Code 85352923: 400 kV Vacuum Circuit Breakers

HSN Code 85352923 represents 400 kV Vacuum Circuit Breakers under GST classification. This code helps businesses identify 400 kV Vacuum Circuit Breakers correctly for billing, taxation, and trade. With HSN Code 85352923, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of 400 kV Vacuum Circuit Breakers.

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Description of Goods for HSN Code 85352923

HSN Code 85352923 relates to the following description.

Description of Goods

Automatic circuit breakers : Other : Vacuum circuit breakers : For a voltage of 400 kV

Chapter

85 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Sub Chapter

8535 - Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 85352923 not include?

400 kV Vacuum Circuit Breakers does not include products with the following descriptions.

HSN Code 85351020

Fuses : For switches having rating above 15 amps, high rupturing capacity or rewireable

HSN Code 85352111

Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : For a voltage of 11 kV

HSN Code 85352112

Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : For a voltage of 33 kV

HSN Code 85352113

Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : For a voltage of 66 kV

HSN Code 85352119

Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : Other

HSN Code 85352121

Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : For a voltage of 11 kV

HSN Code 85352122

Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : For a voltage of 33 kV

HSN Code 85352123

Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : For a voltage of 66 kV

HSN Code 85352129

Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : Other

HSN Code 85352911

Automatic circuit breakers : Other : SF6 circuits breakers : For a voltage of 132 kV

HSN Code 85352912

Automatic circuit breakers : Other : SF6 circuits breakers : For a voltage of 220 kV

HSN Code 85352913

Automatic circuit breakers : Other : SF6 circuits breakers : For a voltage of 400 kV

HSN Code 85352921

Automatic circuit breakers : Other : Vacuum circuit breakers : For a voltage of 132 kV

HSN Code 85352922

Automatic circuit breakers : Other : Vacuum circuit breakers : For a voltage of 220 kV

HSN Code 85354010

Lightning arresters, voltage limiters and surge suppressors : Lightning arresters

HSN Code 85354020

Lightning arresters, voltage limiters and surge suppressors : Voltage limiters

HSN Code 85354030

Lightning arresters, voltage limiters and surge suppressors : Surge suppressors

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85352923 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.