--- title: "HSN Code for High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches) | HSN 85361020 GST Rate" description: "Find HSN and GST Rates for 85361020 related to High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85361020/" --- # HSN Code 85361020: High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches) - [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 above 15 amps, high rupturing capacity or rewireable | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85361020 ? It includes Moulded case circuit breakers ### Does packaging or labelling change the GST for High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches)? 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. ### Any common misclassification issue with High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches)? 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 High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches); Nil for exempt items if applicable). ### How much GST applies to High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches)? Under HSN 85361020, High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches)? 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 85361020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹10 Cr (−3.53% YoY) — 0.0003% of India's total exports - Imports: ₹8 Cr (−1.45% YoY) — 0.0001% of India's total imports - Trade balance: ₹1 Cr (Surplus); surplus rank #4365 of 12657 HSN codes - Share of Sub-Chapter 8536: 0.08% of its exports; import side 0.03% - Rank within Sub-Chapter 8536: #22 of 27 by export value; import-side #25 ### Key metrics - Export CAGR: -6.88% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5820 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +60.27% in FY 2020-21 - Contribution to Sub-Ch. 8536: 0.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85361020 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 | 14.68 | 0.0006% | — | 0.29% | 5.91 | 0.0002% | — | 0.05% | +8.77 | #4503 | | FY 2019-20 | 6.77 | 0.0003% | −53.88% | 0.13% | 7.55 | 0.0002% | +27.75% | 0.07% | −0.78 | #5484 | | FY 2020-21 | 10.85 | 0.0005% | +60.27% | 0.20% | 8.47 | 0.0003% | +12.19% | 0.08% | +2.38 | #4961 | | FY 2021-22 | 12.16 | 0.0004% | +12.07% | 0.16% | 13.16 | 0.0003% | +55.37% | 0.09% | −1.00 | #5231 | | FY 2022-23 | 10.78 | 0.0003% | −11.35% | 0.13% | 10.25 | 0.0002% | −22.11% | 0.05% | +0.53 | #5534 | | FY 2023-24 | 9.92 | 0.0003% | −7.98% | 0.11% | 8.26 | 0.0001% | −19.41% | 0.04% | +1.66 | #5740 | | FY 2024-25 | 9.57 | 0.0003% | −3.53% | 0.08% | 8.14 | 0.0001% | −1.45% | 0.03% | +1.43 | #5820 | - CAGR (7-year): exports -6.88%/yr, imports 5.48%/yr (consistently Surplus) ## Key trade insights: HSN Code 85361020 export-import analysis ### Export decline: -6.88% CAGR over 7 years India's exports under HSN Code 85361020 have declined at a compound annual rate of -6.88% over 7 fiscal years, falling from ₹14.68 Crore in FY 2018-19 to ₹9.57 Crore in FY 2024-25. ### HSN Code 85361020 ranked #5820 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85361020 ranks #5820 out of 12657 HSN codes by total export value. Within Sub-Chapter 8536, it ranks #22 of 27. By trade surplus, it ranks #4365 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 85361020 exports The strongest single-year export movement for HSN Code 85361020 was recorded in FY 2020-21, when exports surged by 60.27% over the prior year. ### India maintains a trade surplus of ₹1.43 Crore in HSN Code 85361020 goods In FY 2024-25, India's exports of ₹9.57 Cr exceeded imports of ₹8.14 Cr, resulting in a trade surplus of ₹1.43 Crore — ranking #4365 of 12657 by surplus magnitude. ### Import growth of 5.48% CAGR signals stable import dependency for High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches) India's imports under HSN Code 85361020 have grown at 5.48% CAGR, reaching ₹8.14 Crore in FY 2024-25. ### HSN Code 85361020 contributes 0.08% of Sub-Chapter 8536 exports — ranked #22 Among the 27 HSN codes under Sub-Chapter 8536, HSN Code 85361020 ranks #22 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #25). ## 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 | | #22 | HSN Code 85361020: High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches) (this hsn code) | ₹10 Cr |