---
title: "HSN Code for Earth leak circuit breakers | HSN 85362040 GST Rate"
description: "Find HSN and GST Rates for 85362040 related to Earth leak circuit breakers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85362040/"
---

# HSN Code 85362040: Earth leak 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 : Earth leak circuit breakers | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85362040 ?

It includes Other Switches

### Do e‑way bill and e‑invoice apply for Earth leak 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 Earth leak circuit breakers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Earth leak circuit breakers; Nil for exempt items if applicable).

### Any common misclassification issue with Earth leak circuit breakers?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Earth leak 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.

### Can we claim ITC on inputs used to trade Earth leak 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.

## India's trade performance: HSN Code 85362040 (FY 2024-25)

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

- Exports: ₹44 Cr (−8.83% YoY) — 0.0012% of India's total exports
- Imports: ₹15 Cr (+85.58% YoY) — 0.0003% of India's total imports
- Trade balance: ₹29 Cr (Surplus); surplus rank #2559 of 12657 HSN codes
- Share of Sub-Chapter 8536: 0.39% of its exports; import side 0.06%
- Rank within Sub-Chapter 8536: #19 of 27 by export value; import-side #22

### Key metrics

- Export CAGR: 3.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3787 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +22.52% in FY 2021-22
- Contribution to Sub-Ch. 8536: 0.39% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85362040

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 | 35.93 | 0.0016% | — | 0.71% | 7.63 | 0.0002% | — | 0.07% | +28.30 | #3338 |
| FY 2019-20 | 31.36 | 0.0014% | −12.72% | 0.62% | 8.15 | 0.0002% | +6.82% | 0.07% | +23.21 | #3539 |
| FY 2020-21 | 37.52 | 0.0017% | +19.64% | 0.68% | 7.39 | 0.0003% | −9.33% | 0.07% | +30.13 | #3357 |
| FY 2021-22 | 45.97 | 0.0015% | +22.52% | 0.61% | 6.95 | 0.0002% | −5.95% | 0.05% | +39.02 | #3482 |
| FY 2022-23 | 48.83 | 0.0013% | +6.22% | 0.57% | 6.07 | 0.0001% | −12.66% | 0.03% | +42.76 | #3508 |
| FY 2023-24 | 48.48 | 0.0013% | −0.72% | 0.53% | 8.32 | 0.0001% | +37.07% | 0.04% | +40.16 | #3582 |
| FY 2024-25 | 44.20 | 0.0012% | −8.83% | 0.39% | 15.44 | 0.0003% | +85.58% | 0.06% | +28.76 | #3787 |

- CAGR (7-year): exports 3.51%/yr, imports 12.47%/yr (consistently Surplus)

## Key trade insights: HSN Code 85362040 export-import analysis

### Consistent export growth: 3.51% CAGR over 7 years

India's exports under HSN Code 85362040 have grown at a compound annual rate of 3.51% over 7 fiscal years, rising from ₹35.93 Crore in FY 2018-19 to ₹44.20 Crore in FY 2024-25.

### HSN Code 85362040 ranked #3787 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85362040 ranks #3787 out of 12657 HSN codes by total export value. Within Sub-Chapter 8536, it ranks #19 of 27. By trade surplus, it ranks #2559 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85362040 exports

The strongest single-year export movement for HSN Code 85362040 was recorded in FY 2021-22, when exports surged by 22.52% over the prior year.

### India maintains a trade surplus of ₹28.76 Crore in HSN Code 85362040 goods

In FY 2024-25, India's exports of ₹44.20 Cr exceeded imports of ₹15.44 Cr, resulting in a trade surplus of ₹28.76 Crore — ranking #2559 of 12657 by surplus magnitude.

### Import growth of 12.47% CAGR signals rising demand for Earth leak circuit breakers

India's imports under HSN Code 85362040 have grown at 12.47% CAGR, reaching ₹15.44 Crore in FY 2024-25.

### HSN Code 85362040 contributes 0.39% of Sub-Chapter 8536 exports — ranked #19

Among the 27 HSN codes under Sub-Chapter 8536, HSN Code 85362040 ranks #19 by export value — accounting for 0.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #22).

## 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 |
| #19 | HSN Code 85362040: Earth leak circuit breakers (this hsn code) | ₹44 Cr |