---
title: "HSN Code for Other | Junction Boxes | HSN 85359040 GST Rate"
description: "Find HSN and GST Rates for 85359040 related to Other | Junction Boxes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85359040/"
---

# HSN Code 85359040: Other | Junction Boxes

- [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 |
| --- | --- | --- | --- | --- |
| Other : Junction boxes | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 85359040 (FY 2024-25)

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

- Exports: ₹19 Cr (−75.69% YoY) — 0.0005% of India's total exports
- Imports: ₹577 Cr (+230.57% YoY) — 0.0095% of India's total imports
- Trade balance: −₹559 Cr (Deficit); surplus rank #11969 of 12657 HSN codes
- Share of Sub-Chapter 8535: 0.79% of its exports; import side 25.32%
- Rank within Sub-Chapter 8535: #18 of 34 by export value; import-side #2

### Key metrics

- Export CAGR: -1.96% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4968 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +240.55% in FY 2020-21
- Contribution to Sub-Ch. 8535: 0.79% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85359040

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 | 21.18 | 0.0009% | — | 1.68% | 70.76 | 0.0020% | — | 6.40% | −49.58 | #4033 |
| FY 2019-20 | 10.85 | 0.0005% | −48.77% | 0.79% | 57.96 | 0.0017% | −18.09% | 6.72% | −47.11 | #4902 |
| FY 2020-21 | 36.95 | 0.0017% | +240.55% | 2.68% | 41.12 | 0.0014% | −29.05% | 4.75% | −4.17 | #3370 |
| FY 2021-22 | 40.30 | 0.0013% | +9.07% | 2.64% | 59.40 | 0.0013% | +44.46% | 7.10% | −19.10 | #3664 |
| FY 2022-23 | 53.13 | 0.0015% | +31.84% | 3.18% | 75.52 | 0.0013% | +27.14% | 7.86% | −22.39 | #3397 |
| FY 2023-24 | 77.39 | 0.0021% | +45.66% | 3.86% | 174.64 | 0.0031% | +131.25% | 12.42% | −97.25 | #2917 |
| FY 2024-25 | 18.81 | 0.0005% | −75.69% | 0.79% | 577.31 | 0.0095% | +230.57% | 25.32% | −558.50 | #4968 |

- CAGR (7-year): exports -1.96%/yr, imports 41.89%/yr (consistently Deficit)

## Key trade insights: HSN Code 85359040 export-import analysis

### Export decline: -1.96% CAGR over 7 years

India's exports under HSN Code 85359040 have declined at a compound annual rate of -1.96% over 7 fiscal years, falling from ₹21.18 Crore in FY 2018-19 to ₹18.81 Crore in FY 2024-25.

### HSN Code 85359040 ranked #4968 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85359040 ranks #4968 out of 12657 HSN codes by total export value. Within Sub-Chapter 8535, it ranks #18 of 34. By trade surplus, it ranks #11969 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 85359040 exports

The strongest single-year export movement for HSN Code 85359040 was recorded in FY 2020-21, when exports surged by 240.55% over the prior year.

### India records a trade deficit of ₹558.50 Crore in HSN Code 85359040 goods

In FY 2024-25, India's imports of ₹577.31 Cr exceeded exports of ₹18.81 Cr, resulting in a trade deficit of ₹558.50 Crore — ranking #11969 of 12657 by surplus magnitude.

### Import growth of 41.89% CAGR signals rising demand for Other | Junction Boxes

India's imports under HSN Code 85359040 have grown at 41.89% CAGR, reaching ₹577.31 Crore in FY 2024-25.

### HSN Code 85359040 contributes 0.79% of Sub-Chapter 8535 exports — ranked #18

Among the 34 HSN codes under Sub-Chapter 8535, HSN Code 85359040 ranks #18 by export value — accounting for 0.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 25.32% share (rank #2).

## 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 |
| #18 | HSN Code 85359040: Other \| Junction Boxes (this hsn code) | ₹19 Cr |