--- title: "HSN Code for Moulded case circuit breakers | HSN 85362020 GST Rate" description: "Find HSN and GST Rates for 85362020 related to Moulded case circuit breakers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85362020/" --- # HSN Code 85362020: Moulded case circuit breakers - [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 | | --- | --- | --- | --- | --- | | Automatic circuit breakers : Moulded case circuit breakers | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85362020 ? It includes Other Switches| Control/Switch Gears ### Can we claim ITC on inputs used to trade Moulded case circuit breakers? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Moulded case circuit breakers? Under HSN 85362020, Moulded case circuit breakers attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Moulded case circuit breakers? 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. ### Do e‑way bill and e‑invoice apply for Moulded case circuit breakers? 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. ### How should mixed supplies be billed when Moulded case circuit breakers is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Moulded case circuit breakers; Nil for exempt items if applicable). ## India's trade performance: HSN Code 85362020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹393 Cr (+35.50% YoY) — 0.0107% of India's total exports - Imports: ₹313 Cr (+43.11% YoY) — 0.0051% of India's total imports - Trade balance: ₹80 Cr (Surplus); surplus rank #1767 of 12657 HSN codes - Share of Sub-Chapter 8536: 3.45% of its exports; import side 1.29% - Rank within Sub-Chapter 8536: #10 of 27 by export value; import-side #13 ### Key metrics - Export CAGR: 32.42% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1206 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +115.50% in FY 2021-22 - Contribution to Sub-Ch. 8536: 3.45% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85362020 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 | 72.89 | 0.0032% | — | 1.43% | 151.10 | 0.0042% | — | 1.35% | −78.21 | #2371 | | FY 2019-20 | 73.38 | 0.0033% | +0.67% | 1.44% | 135.56 | 0.0040% | −10.28% | 1.22% | −62.18 | #2383 | | FY 2020-21 | 98.17 | 0.0046% | +33.78% | 1.77% | 101.95 | 0.0035% | −24.79% | 0.91% | −3.78 | #2090 | | FY 2021-22 | 211.56 | 0.0067% | +115.50% | 2.81% | 154.05 | 0.0034% | +51.10% | 1.04% | +57.51 | #1597 | | FY 2022-23 | 267.53 | 0.0074% | +26.46% | 3.11% | 171.89 | 0.0030% | +11.58% | 0.89% | +95.64 | #1435 | | FY 2023-24 | 290.00 | 0.0080% | +8.40% | 3.14% | 218.48 | 0.0039% | +27.10% | 1.02% | +71.52 | #1413 | | FY 2024-25 | 392.94 | 0.0107% | +35.50% | 3.45% | 312.67 | 0.0051% | +43.11% | 1.29% | +80.27 | #1206 | - CAGR (7-year): exports 32.42%/yr, imports 12.89%/yr (consistently Surplus) ## Key trade insights: HSN Code 85362020 export-import analysis ### Consistent export growth: 32.42% CAGR over 7 years India's exports under HSN Code 85362020 have grown at a compound annual rate of 32.42% over 7 fiscal years, rising from ₹72.89 Crore in FY 2018-19 to ₹392.94 Crore in FY 2024-25. ### HSN Code 85362020 ranked #1206 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85362020 ranks #1206 out of 12657 HSN codes by total export value. Within Sub-Chapter 8536, it ranks #10 of 27. By trade surplus, it ranks #1767 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85362020 exports The strongest single-year export movement for HSN Code 85362020 was recorded in FY 2021-22, when exports surged by 115.50% over the prior year. ### India maintains a trade surplus of ₹80.27 Crore in HSN Code 85362020 goods In FY 2024-25, India's exports of ₹392.94 Cr exceeded imports of ₹312.67 Cr, resulting in a trade surplus of ₹80.27 Crore — ranking #1767 of 12657 by surplus magnitude. ### Import growth of 12.89% CAGR signals rising demand for Moulded case circuit breakers India's imports under HSN Code 85362020 have grown at 12.89% CAGR, reaching ₹312.67 Crore in FY 2024-25. ### HSN Code 85362020 contributes 3.45% of Sub-Chapter 8536 exports — ranked #10 Among the 27 HSN codes under Sub-Chapter 8536, HSN Code 85362020 ranks #10 by export value — accounting for 3.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.29% share (rank #13). ## 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 (this hsn code) | ₹393 Cr |