HSN Code 85359040: Other | Junction Boxes

HSN Code 85359040 represents Other | Junction Boxes under GST classification. This code helps businesses identify Other | Junction Boxes correctly for billing, taxation, and trade. With HSN Code 85359040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other | Junction Boxes.

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Description of Goods for Other | Junction Boxes

HSN Code 85359040 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
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 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 Other : Junction boxes 9% 9% 18% 0%

Description of goods

Other : Junction boxes

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 85359040 not include?

Other | Junction Boxes does not include products with the following descriptions:

HSN Code Description
Fuses : For switches having rating upto 15 amps, rewireable
Fuses : For switches having rating above 15 amps, high rupturing capacity or rewireable
Fuses : Other rewireable fuses
Fuses : Other high rupturing capacity fuses
Fuses : Fuses gear
Fuses : Other
Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : For a voltage of 11 kV
Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : For a voltage of 33 kV
Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : For a voltage of 66 kV
Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : Other
Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : For a voltage of 11 kV
Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : For a voltage of 33 kV
Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : For a voltage of 66 kV
Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : Other
Automatic circuit breakers : For a voltage of less than 72.5 kV: Other
Automatic circuit breakers : Other : SF6 circuits breakers : For a voltage of 132 kV
Automatic circuit breakers : Other : SF6 circuits breakers : For a voltage of 220 kV
Automatic circuit breakers : Other : SF6 circuits breakers : For a voltage of 400 kV
Automatic circuit breakers : Other : SF6 circuits breakers : Other
Automatic circuit breakers : Other : Vacuum circuit breakers : For a voltage of 132 kV
Automatic circuit breakers : Other : Vacuum circuit breakers : For a voltage of 220 kV
Automatic circuit breakers : Other : Vacuum circuit breakers : For a voltage of 400 kV
Automatic circuit breakers : Other : Vacuum circuit breakers : Other
Automatic circuit breakers : Other : Other
Isolating switches and make-and-break switches: Of plastic
Isolating switches and make-and-break switches: Other
Lightning arresters, voltage limiters and surge suppressors : Lightning arresters
Lightning arresters, voltage limiters and surge suppressors : Voltage limiters
Lightning arresters, voltage limiters and surge suppressors : Surge suppressors
Other : Motor starters for AC motors
Other : Control gear and starters for DC motors
Other : Other control and switchgears
Other : Other

Fuses : For switches having rating upto 15 amps, rewireable

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

Fuses : Other rewireable fuses

Fuses : Other high rupturing capacity fuses

Fuses : Fuses gear

Fuses : Other

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

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

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

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

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

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

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

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

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

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

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

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

Automatic circuit breakers : Other : SF6 circuits breakers : Other

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

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

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

Automatic circuit breakers : Other : Vacuum circuit breakers : Other

Automatic circuit breakers : Other : Other

Isolating switches and make-and-break switches: Of plastic

Isolating switches and make-and-break switches: Other

Lightning arresters, voltage limiters and surge suppressors : Lightning arresters

Lightning arresters, voltage limiters and surge suppressors : Voltage limiters

Lightning arresters, voltage limiters and surge suppressors : Surge suppressors

Other : Motor starters for AC motors

Other : Control gear and starters for DC motors

Other : Other control and switchgears

Other : Other

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FAQs for HSN Code 85359040

What products are classified under HSN 85359040 ?

It includes Fuses : Electronic fuses

How much GST applies to Other / Junction Boxes?

Under HSN 85359040, Other / Junction Boxes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Other / Junction Boxes?

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 Other / Junction Boxes?

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 Other / Junction Boxes?

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

Does packaging or labelling change the GST for Other / Junction Boxes?

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.

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.

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