---
title: "HSN Code for Other Automatic Circuit Breakers | HSN 85362090 GST Rate"
description: "Find HSN and GST Rates for 85362090 related to Other Automatic Circuit Breakers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85362090/"
---

# HSN Code 85362090: Other Automatic 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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85362090 ?

It includes Plastic lamp-holders

### How should mixed supplies be billed when Other Automatic Circuit Breakers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Automatic Circuit Breakers; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other Automatic 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 much GST applies to Other Automatic Circuit Breakers?

Under HSN 85362090, Other Automatic Circuit Breakers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other Automatic 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.

### Can we claim ITC on inputs used to trade Other Automatic 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 85362090 (FY 2024-25)

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

- Exports: ₹454 Cr (+7.37% YoY) — 0.0123% of India's total exports
- Imports: ₹1,151 Cr (+26.59% YoY) — 0.0189% of India's total imports
- Trade balance: −₹697 Cr (Deficit); surplus rank #12068 of 12657 HSN codes
- Share of Sub-Chapter 8536: 3.98% of its exports; import side 4.74%
- Rank within Sub-Chapter 8536: #7 of 27 by export value; import-side #5

### Key metrics

- Export CAGR: 10.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1084 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +49.41% in FY 2021-22
- Contribution to Sub-Ch. 8536: 3.98% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85362090

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 | 243.74 | 0.0107% | — | 4.79% | 508.27 | 0.0142% | — | 4.55% | −264.53 | #1150 |
| FY 2019-20 | 212.11 | 0.0096% | −12.98% | 4.16% | 467.60 | 0.0140% | −8.00% | 4.20% | −255.49 | #1270 |
| FY 2020-21 | 225.63 | 0.0105% | +6.37% | 4.08% | 479.95 | 0.0165% | +2.64% | 4.28% | −254.32 | #1248 |
| FY 2021-22 | 337.11 | 0.0107% | +49.41% | 4.47% | 639.85 | 0.0140% | +33.32% | 4.33% | −302.74 | #1180 |
| FY 2022-23 | 320.18 | 0.0088% | −5.02% | 3.72% | 803.31 | 0.0140% | +25.55% | 4.17% | −483.13 | #1275 |
| FY 2023-24 | 423.01 | 0.0117% | +32.12% | 4.58% | 909.44 | 0.0162% | +13.21% | 4.25% | −486.43 | #1104 |
| FY 2024-25 | 454.18 | 0.0123% | +7.37% | 3.98% | 1,151.30 | 0.0189% | +26.59% | 4.74% | −697.12 | #1084 |

- CAGR (7-year): exports 10.93%/yr, imports 14.60%/yr (consistently Deficit)

## Key trade insights: HSN Code 85362090 export-import analysis

### Consistent export growth: 10.93% CAGR over 7 years

India's exports under HSN Code 85362090 have grown at a compound annual rate of 10.93% over 7 fiscal years, rising from ₹243.74 Crore in FY 2018-19 to ₹454.18 Crore in FY 2024-25.

### HSN Code 85362090 ranked #1084 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85362090 ranks #1084 out of 12657 HSN codes by total export value. Within Sub-Chapter 8536, it ranks #7 of 27. By trade surplus, it ranks #12068 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85362090 exports

The strongest single-year export movement for HSN Code 85362090 was recorded in FY 2021-22, when exports surged by 49.41% over the prior year.

### India records a trade deficit of ₹697.12 Crore in HSN Code 85362090 goods

In FY 2024-25, India's imports of ₹1,151.30 Cr exceeded exports of ₹454.18 Cr, resulting in a trade deficit of ₹697.12 Crore — ranking #12068 of 12657 by surplus magnitude.

### Import growth of 14.60% CAGR signals rising demand for Other Automatic Circuit Breakers

India's imports under HSN Code 85362090 have grown at 14.60% CAGR, reaching ₹1,151.30 Crore in FY 2024-25.

### HSN Code 85362090 contributes 3.98% of Sub-Chapter 8536 exports — ranked #7

Among the 27 HSN codes under Sub-Chapter 8536, HSN Code 85362090 ranks #7 by export value — accounting for 3.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.74% share (rank #5).

## 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 (this hsn code) | ₹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 |