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 or export of Other | Junction Boxes.

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Description of Goods for HSN Code 85359040

HSN Code 85359040 relates to the following description.

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 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 85352923

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

India’s Trade Performance — HSN Code 85359040 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹19 Cr

−75.69% vs FY 2023-24

0.0005% of India’s total exports

India’s Imports

FY 2024-25

₹577 Cr

+230.57% vs FY 2023-24

0.0095% of India’s total imports

Trade Balance

FY 2024-25

−₹559 Cr

Trade Deficit

Surplus rank #11969 of 12657 HSN codes

% of Sub-Chapter 8535

FY 2024-25

0.79%

Share of Sub-Chapter 8535’s total exports in FY 2024-25

Import side: 25.32% of Sub-Chapter 8535’s imports

Rank Within Sub-Chapter 8535

FY 2024-25

#18 of 34

Position by export value among HSN codes in Sub-Chapter 8535

Import-side rank: #2 of 34

At a glance

−1.96%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#4968

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+240.55%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.79%

Contribution to Sub-Ch. 8535

Share of Sub-Chapter 8535 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4033

Balance

−49.58

Exports

21.18 ₹ Cr

0.0009% share

— YoY

1.68% of Sub-Ch. 8535

Imports

70.76 ₹ Cr

0.0020% share

— YoY

6.40% of Sub-Ch. 8535

FY 2019-20 Exp. Rank #4902

Balance

−47.11

Exports

10.85 ₹ Cr

0.0005% share

−48.77% YoY

0.79% of Sub-Ch. 8535

Imports

57.96 ₹ Cr

0.0017% share

−18.09% YoY

6.72% of Sub-Ch. 8535

FY 2020-21 Exp. Rank #3370

Balance

−4.17

Exports

36.95 ₹ Cr

0.0017% share

+240.55% YoY

2.68% of Sub-Ch. 8535

Imports

41.12 ₹ Cr

0.0014% share

−29.05% YoY

4.75% of Sub-Ch. 8535

FY 2021-22 Exp. Rank #3664

Balance

−19.10

Exports

40.30 ₹ Cr

0.0013% share

+9.07% YoY

2.64% of Sub-Ch. 8535

Imports

59.40 ₹ Cr

0.0013% share

+44.46% YoY

7.10% of Sub-Ch. 8535

FY 2022-23 Exp. Rank #3397

Balance

−22.39

Exports

53.13 ₹ Cr

0.0015% share

+31.84% YoY

3.18% of Sub-Ch. 8535

Imports

75.52 ₹ Cr

0.0013% share

+27.14% YoY

7.86% of Sub-Ch. 8535

FY 2023-24 Exp. Rank #2917

Balance

−97.25

Exports

77.39 ₹ Cr

0.0021% share

+45.66% YoY

3.86% of Sub-Ch. 8535

Imports

174.64 ₹ Cr

0.0031% share

+131.25% YoY

12.42% of Sub-Ch. 8535

FY 2024-25 Exp. Rank #4968

Balance

−558.50

Exports

18.81 ₹ Cr

0.0005% share

−75.69% YoY

0.79% of Sub-Ch. 8535

Imports

577.31 ₹ Cr

0.0095% share

+230.57% YoY

25.32% of Sub-Ch. 8535

CAGR · 7-Year

Exports

−1.96% /yr

Imports

41.89% /yr

Consistently Deficit
Sub-Chapter 8535 total

reference, FY 2024-25

Export

₹2,393.61 Cr

Import

₹2,280.24 Cr

Trade Balance

+113.37

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85359040 and GST compliance.

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.