---
title: "HSN Code for Isolating switches: Other | HSN 85353090 GST Rate"
description: "Find HSN and GST Rates for 85353090 related to Isolating switches: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85353090/"
---

# HSN Code 85353090: Isolating switches: Other

- [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 |
| --- | --- | --- | --- | --- |
| Isolating switches and make-and-break switches: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85353090 ?

It includes Other | Junction Boxes

### How should mixed supplies be billed when Isolating switches: Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Isolating switches: Other; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Isolating switches: Other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Isolating switches: Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Isolating switches: Other?

Under HSN 85353090, Isolating switches: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Isolating switches: Other?

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 85353090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹169 Cr (−21.71% YoY) — 0.0046% of India's total exports
- Imports: ₹96 Cr (−1.50% YoY) — 0.0016% of India's total imports
- Trade balance: ₹73 Cr (Surplus); surplus rank #1843 of 12657 HSN codes
- Share of Sub-Chapter 8535: 7.06% of its exports; import side 4.19%
- Rank within Sub-Chapter 8535: #4 of 34 by export value; import-side #5

### Key metrics

- Export CAGR: 4.39% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2027 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +96.42% in FY 2023-24
- Contribution to Sub-Ch. 8535: 7.06% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85353090

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 | 130.62 | 0.0057% | — | 10.37% | 65.29 | 0.0018% | — | 5.91% | +65.33 | #1721 |
| FY 2019-20 | 103.54 | 0.0047% | −20.73% | 7.52% | 51.53 | 0.0015% | −21.08% | 5.98% | +52.01 | #1968 |
| FY 2020-21 | 89.14 | 0.0041% | −13.91% | 6.47% | 37.96 | 0.0013% | −26.33% | 4.39% | +51.18 | #2197 |
| FY 2021-22 | 72.25 | 0.0023% | −18.95% | 4.74% | 40.87 | 0.0009% | +7.67% | 4.89% | +31.38 | #2838 |
| FY 2022-23 | 109.93 | 0.0030% | +52.15% | 6.57% | 96.76 | 0.0017% | +136.75% | 10.08% | +13.17 | #2407 |
| FY 2023-24 | 215.92 | 0.0060% | +96.42% | 10.76% | 97.04 | 0.0017% | +0.29% | 6.90% | +118.88 | #1699 |
| FY 2024-25 | 169.04 | 0.0046% | −21.71% | 7.06% | 95.58 | 0.0016% | −1.50% | 4.19% | +73.46 | #2027 |

- CAGR (7-year): exports 4.39%/yr, imports 6.56%/yr (consistently Surplus)

## Key trade insights: HSN Code 85353090 export-import analysis

### Consistent export growth: 4.39% CAGR over 7 years

India's exports under HSN Code 85353090 have grown at a compound annual rate of 4.39% over 7 fiscal years, rising from ₹130.62 Crore in FY 2018-19 to ₹169.04 Crore in FY 2024-25.

### HSN Code 85353090 ranked #2027 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85353090 ranks #2027 out of 12657 HSN codes by total export value. Within Sub-Chapter 8535, it ranks #4 of 34. By trade surplus, it ranks #1843 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 85353090 exports

The strongest single-year export movement for HSN Code 85353090 was recorded in FY 2023-24, when exports surged by 96.42% over the prior year.

### India maintains a trade surplus of ₹73.46 Crore in HSN Code 85353090 goods

In FY 2024-25, India's exports of ₹169.04 Cr exceeded imports of ₹95.58 Cr, resulting in a trade surplus of ₹73.46 Crore — ranking #1843 of 12657 by surplus magnitude.

### Import growth of 6.56% CAGR signals stable import dependency for Isolating switches: Other

India's imports under HSN Code 85353090 have grown at 6.56% CAGR, reaching ₹95.58 Crore in FY 2024-25.

### HSN Code 85353090 contributes 7.06% of Sub-Chapter 8535 exports — ranked #4

Among the 34 HSN codes under Sub-Chapter 8535, HSN Code 85353090 ranks #4 by export value — accounting for 7.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.19% share (rank #5).

## 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 (this hsn code) | ₹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 |