HSN Code 85362040: Earth leak circuit breakers

HSN Code 85362040 represents Earth leak circuit breakers under GST classification. This code helps businesses identify Earth leak circuit breakers correctly for billing, taxation, and trade. With HSN Code 85362040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Earth leak circuit breakers.

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Description of Goods for HSN Code 85362040

HSN Code 85362040 relates to the following description.

Description of Goods

Automatic circuit breakers : Earth leak circuit breakers

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

8536 - Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fiber bundles or cables.

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 85362040 not include?

Earth leak circuit breakers does not include products with the following descriptions.

HSN Code 85361020

Fuses : For switches having rating above 15 amps, high rupturing capacity or rewireable

India’s Trade Performance — HSN Code 85362040 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

₹44 Cr

−8.83% vs FY 2023-24

0.0012% of India’s total exports

India’s Imports

FY 2024-25

₹15 Cr

+85.58% vs FY 2023-24

0.0003% of India’s total imports

Trade Balance

FY 2024-25

₹29 Cr

Trade Surplus

Surplus rank #2559 of 12657 HSN codes

% of Sub-Chapter 8536

FY 2024-25

0.39%

Share of Sub-Chapter 8536’s total exports in FY 2024-25

Import side: 0.06% of Sub-Chapter 8536’s imports

Rank Within Sub-Chapter 8536

FY 2024-25

#19 of 27

Position by export value among HSN codes in Sub-Chapter 8536

Import-side rank: #22 of 27

At a glance

3.51%

Export CAGR

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

#3787

National Export Rank

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

+22.52%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.39%

Contribution to Sub-Ch. 8536

Share of Sub-Chapter 8536 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #3338

Balance

+28.30

Exports

35.93 ₹ Cr

0.0016% share

— YoY

0.71% of Sub-Ch. 8536

Imports

7.63 ₹ Cr

0.0002% share

— YoY

0.07% of Sub-Ch. 8536

FY 2019-20 Exp. Rank #3539

Balance

+23.21

Exports

31.36 ₹ Cr

0.0014% share

−12.72% YoY

0.62% of Sub-Ch. 8536

Imports

8.15 ₹ Cr

0.0002% share

+6.82% YoY

0.07% of Sub-Ch. 8536

FY 2020-21 Exp. Rank #3357

Balance

+30.13

Exports

37.52 ₹ Cr

0.0017% share

+19.64% YoY

0.68% of Sub-Ch. 8536

Imports

7.39 ₹ Cr

0.0003% share

−9.33% YoY

0.07% of Sub-Ch. 8536

FY 2021-22 Exp. Rank #3482

Balance

+39.02

Exports

45.97 ₹ Cr

0.0015% share

+22.52% YoY

0.61% of Sub-Ch. 8536

Imports

6.95 ₹ Cr

0.0002% share

−5.95% YoY

0.05% of Sub-Ch. 8536

FY 2022-23 Exp. Rank #3508

Balance

+42.76

Exports

48.83 ₹ Cr

0.0013% share

+6.22% YoY

0.57% of Sub-Ch. 8536

Imports

6.07 ₹ Cr

0.0001% share

−12.66% YoY

0.03% of Sub-Ch. 8536

FY 2023-24 Exp. Rank #3582

Balance

+40.16

Exports

48.48 ₹ Cr

0.0013% share

−0.72% YoY

0.53% of Sub-Ch. 8536

Imports

8.32 ₹ Cr

0.0001% share

+37.07% YoY

0.04% of Sub-Ch. 8536

FY 2024-25 Exp. Rank #3787

Balance

+28.76

Exports

44.20 ₹ Cr

0.0012% share

−8.83% YoY

0.39% of Sub-Ch. 8536

Imports

15.44 ₹ Cr

0.0003% share

+85.58% YoY

0.06% of Sub-Ch. 8536

CAGR · 7-Year

Exports

3.51% /yr

Imports

12.47% /yr

Consistently Surplus
Sub-Chapter 8536 total

reference, FY 2024-25

Export

₹11,405.70 Cr

Import

₹24,311.23 Cr

Trade Balance

−12,905.53

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

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85362040 and GST compliance.

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.

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.