---
title: "HSN Code for Plugs and sockets | HSN 85366910 GST Rate"
description: "Find HSN and GST Rates for 85366910 related to Plugs and sockets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85366910/"
---

# HSN Code 85366910: Plugs and sockets

- [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 |
| --- | --- | --- | --- | --- |
| Lamp-holders, plugs and sockets: Other : Of plastic | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85366910 ?

It includes Voltage not exceeding 1,000 V

### Can we claim ITC on inputs used to trade Plugs and sockets?

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 Plugs and sockets?

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 Plugs and sockets?

Under HSN 85366910, Plugs and sockets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Plugs and sockets?

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 Plugs and sockets?

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.

## India's trade performance: HSN Code 85366910 (FY 2024-25)

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

- Exports: ₹88 Cr (+22.83% YoY) — 0.0024% of India's total exports
- Imports: ₹209 Cr (−30.68% YoY) — 0.0034% of India's total imports
- Trade balance: −₹121 Cr (Deficit); surplus rank #10948 of 12657 HSN codes
- Share of Sub-Chapter 8536: 0.77% of its exports; import side 0.86%
- Rank within Sub-Chapter 8536: #17 of 27 by export value; import-side #15

### Key metrics

- Export CAGR: 8.86% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2844 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +59.59% in FY 2021-22
- Contribution to Sub-Ch. 8536: 0.77% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85366910

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 | 53.03 | 0.0023% | — | 1.04% | 37.11 | 0.0010% | — | 0.33% | +15.92 | #2764 |
| FY 2019-20 | 46.68 | 0.0021% | −11.97% | 0.92% | 207.84 | 0.0062% | +460.06% | 1.86% | −161.16 | #2980 |
| FY 2020-21 | 41.35 | 0.0019% | −11.42% | 0.75% | 129.25 | 0.0044% | −37.81% | 1.15% | −87.90 | #3208 |
| FY 2021-22 | 65.99 | 0.0021% | +59.59% | 0.88% | 222.01 | 0.0049% | +71.77% | 1.50% | −156.02 | #2969 |
| FY 2022-23 | 62.38 | 0.0017% | −5.47% | 0.72% | 361.63 | 0.0063% | +62.89% | 1.88% | −299.25 | #3180 |
| FY 2023-24 | 71.85 | 0.0020% | +15.18% | 0.78% | 301.51 | 0.0054% | −16.62% | 1.41% | −229.66 | #3042 |
| FY 2024-25 | 88.25 | 0.0024% | +22.83% | 0.77% | 209.01 | 0.0034% | −30.68% | 0.86% | −120.76 | #2844 |

- CAGR (7-year): exports 8.86%/yr, imports 33.39%/yr (consistently Deficit)

## Key trade insights: HSN Code 85366910 export-import analysis

### Consistent export growth: 8.86% CAGR over 7 years

India's exports under HSN Code 85366910 have grown at a compound annual rate of 8.86% over 7 fiscal years, rising from ₹53.03 Crore in FY 2018-19 to ₹88.25 Crore in FY 2024-25.

### HSN Code 85366910 ranked #2844 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85366910 ranks #2844 out of 12657 HSN codes by total export value. Within Sub-Chapter 8536, it ranks #17 of 27. By trade surplus, it ranks #10948 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85366910 exports

The strongest single-year export movement for HSN Code 85366910 was recorded in FY 2021-22, when exports surged by 59.59% over the prior year.

### India records a trade deficit of ₹120.76 Crore in HSN Code 85366910 goods

In FY 2024-25, India's imports of ₹209.01 Cr exceeded exports of ₹88.25 Cr, resulting in a trade deficit of ₹120.76 Crore — ranking #10948 of 12657 by surplus magnitude.

### Import growth of 33.39% CAGR signals rising demand for Plugs and sockets

India's imports under HSN Code 85366910 have grown at 33.39% CAGR, reaching ₹209.01 Crore in FY 2024-25.

### HSN Code 85366910 contributes 0.77% of Sub-Chapter 8536 exports — ranked #17

Among the 27 HSN codes under Sub-Chapter 8536, HSN Code 85366910 ranks #17 by export value — accounting for 0.77% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.86% share (rank #15).

## 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 |
| #17 | HSN Code 85366910: Plugs and sockets (this hsn code) | ₹88 Cr |