--- title: "HSN Code for Fuses: Rewireable (<15 amps) | HSN 85361010 GST Rate" description: "Find HSN and GST Rates for 85361010 related to Fuses: Rewireable (<15 amps) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85361010/" --- # HSN Code 85361010: Fuses: Rewireable (<15 amps) - [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 8536: Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Fuses : For switches having rating upto 15 amps, rewireable | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85361010 ? It includes Automatic circuit breakers: Air circuit breakers ### Does packaging or labelling change the GST for Fuses: Rewireable (<15 amps)? 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. ### Can we claim ITC on inputs used to trade Fuses: Rewireable (<15 amps)? 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 Fuses: Rewireable (<15 amps)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Fuses: Rewireable (<15 amps) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fuses: Rewireable (<15 amps); Nil for exempt items if applicable). ### How much GST applies to Fuses: Rewireable (<15 amps)? Under HSN 85361010, Fuses: Rewireable (<15 amps) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Fuses: Rewireable (<15 amps)? 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 85361010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹36 Cr (−35.74% YoY) — 0.0010% of India's total exports - Imports: ₹108 Cr (+35.07% YoY) — 0.0018% of India's total imports - Trade balance: −₹72 Cr (Deficit); surplus rank #10535 of 12657 HSN codes - Share of Sub-Chapter 8536: 0.32% of its exports; import side 0.45% - Rank within Sub-Chapter 8536: #20 of 27 by export value; import-side #17 ### Key metrics - Export CAGR: 7.90% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4061 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +47.59% in FY 2023-24 - Contribution to Sub-Ch. 8536: 0.32% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85361010 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. 8536 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8536 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 22.91 | 0.0010% | — | 0.45% | 41.18 | 0.0011% | — | 0.37% | −18.27 | #3916 | | FY 2019-20 | 23.55 | 0.0011% | +2.79% | 0.46% | 40.17 | 0.0012% | −2.45% | 0.36% | −16.62 | #3901 | | FY 2020-21 | 30.28 | 0.0014% | +28.58% | 0.55% | 41.49 | 0.0014% | +3.29% | 0.37% | −11.21 | #3647 | | FY 2021-22 | 29.11 | 0.0009% | −3.86% | 0.39% | 56.52 | 0.0012% | +36.23% | 0.38% | −27.41 | #4089 | | FY 2022-23 | 38.12 | 0.0011% | +30.95% | 0.44% | 68.75 | 0.0012% | +21.64% | 0.36% | −30.63 | #3838 | | FY 2023-24 | 56.26 | 0.0016% | +47.59% | 0.61% | 80.26 | 0.0014% | +16.74% | 0.38% | −24.00 | #3358 | | FY 2024-25 | 36.15 | 0.0010% | −35.74% | 0.32% | 108.41 | 0.0018% | +35.07% | 0.45% | −72.26 | #4061 | - CAGR (7-year): exports 7.90%/yr, imports 17.51%/yr (consistently Deficit) ## Key trade insights: HSN Code 85361010 export-import analysis ### Consistent export growth: 7.90% CAGR over 7 years India's exports under HSN Code 85361010 have grown at a compound annual rate of 7.90% over 7 fiscal years, rising from ₹22.91 Crore in FY 2018-19 to ₹36.15 Crore in FY 2024-25. ### HSN Code 85361010 ranked #4061 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85361010 ranks #4061 out of 12657 HSN codes by total export value. Within Sub-Chapter 8536, it ranks #20 of 27. By trade surplus, it ranks #10535 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 85361010 exports The strongest single-year export movement for HSN Code 85361010 was recorded in FY 2023-24, when exports surged by 47.59% over the prior year. ### India records a trade deficit of ₹72.26 Crore in HSN Code 85361010 goods In FY 2024-25, India's imports of ₹108.41 Cr exceeded exports of ₹36.15 Cr, resulting in a trade deficit of ₹72.26 Crore — ranking #10535 of 12657 by surplus magnitude. ### Import growth of 17.51% CAGR signals rising demand for Fuses: Rewireable (<15 amps) India's imports under HSN Code 85361010 have grown at 17.51% CAGR, reaching ₹108.41 Crore in FY 2024-25. ### HSN Code 85361010 contributes 0.32% of Sub-Chapter 8536 exports — ranked #20 Among the 27 HSN codes under Sub-Chapter 8536, HSN Code 85361010 ranks #20 by export value — accounting for 0.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.45% share (rank #17). ## Related HSN Codes in Sub-Chapter 8536 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85369090: Other Apparatus \| Other](https://busy.in/hsn/hsn-85369090/) | ₹4,212 Cr | | #2 | [HSN Code 85365090: Other Switches](https://busy.in/hsn/hsn-85365090/) | ₹1,267 Cr | | #3 | [HSN Code 85362030: Miniature circuit breakers](https://busy.in/hsn/hsn-85362030/) | ₹752 Cr | | #4 | [HSN Code 85364900: Relays](https://busy.in/hsn/hsn-85364900/) | ₹742 Cr | | #5 | [HSN Code 85362010: Automatic circuit breakers: Air circuit breakers](https://busy.in/hsn/hsn-85362010/) | ₹588 Cr | | #6 | [HSN Code 85365020: Switches\| Plastic](https://busy.in/hsn/hsn-85365020/) | ₹491 Cr | | #7 | [HSN Code 85362090: Other Automatic Circuit Breakers](https://busy.in/hsn/hsn-85362090/) | ₹454 Cr | | #8 | [HSN Code 85369030: Other Apparatus \| Junction Boxes](https://busy.in/hsn/hsn-85369030/) | ₹446 Cr | | #9 | [HSN Code 85364100: Pocket Lighters, Gas Fuelled, Refillable](https://busy.in/hsn/hsn-85364100/) | ₹430 Cr | | #10 | [HSN Code 85362020: Moulded case circuit breakers](https://busy.in/hsn/hsn-85362020/) | ₹393 Cr | | #20 | HSN Code 85361010: Fuses: Rewireable (<15 amps) (this hsn code) | ₹36 Cr |