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HSN Code 85366990: Plugs and Sockets of Other Materials

HSN Code 85366990 represents Plugs and Sockets of Other Materials under GST classification. This code helps businesses identify Plugs and Sockets of Other Materials correctly for billing, taxation, and trade. With HSN Code 85366990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Plugs and Sockets of Other Materials.

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Description of Goods for HSN Code 85366990

HSN Code 85366990 relates to the following description.

Description of Goods

Lamp-holders, plugs and sockets: Other : Of other materials

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%

Exempt (0%) as parts for hearing-aid manufacture; 5% as parts for renewable-energy devices or as ship or vessel parts; 18% otherwise. Source: Notification 10/2025-Central Tax (Rate), S. No. 170; Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437 and 472.

What does HSN Code 85366990 not include?

Plugs and Sockets of Other Materials does not include products with the following descriptions.

HSN Code 85361020

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

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India’s Trade Performance — HSN Code 85366990 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹386 Cr

+16.92% vs FY 2024-25

0.0099% of India’s total exports

India’s Imports

FY 2025-26

₹4,817 Cr

+22.30% vs FY 2024-25

0.0702% of India’s total imports

Trade Balance

FY 2025-26

−₹4,431 Cr

Trade Deficit

Surplus rank #12675 of 12872 HSN codes

% of Sub-Chapter 8536

FY 2025-26

2.88%

Share of Sub-Chapter 8536’s total exports in FY 2025-26

Import side: 15.21% of Sub-Chapter 8536’s imports

Rank Within Sub-Chapter 8536

FY 2025-26

#12 of 27

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

Import-side rank: #2 of 27

At a glance

5.46%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#1312

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+39.14%

Peak Growth Year

FY 2020-21 · strongest single-year move

2.88%

Contribution to Sub-Ch. 8536

Share of Sub-Chapter 8536 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85366990

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #1072

Balance

−1,344.36

Exports

266.05 ₹ Cr

0.0116% share

— YoY

5.23% of Sub-Ch. 8536

Imports

1,610.41 ₹ Cr

0.0449% share

— YoY

14.42% of Sub-Ch. 8536

FY 2019-20 Exp. Rank #1203

Balance

−1,501.43

Exports

230.07 ₹ Cr

0.0105% share

−13.52% YoY

4.52% of Sub-Ch. 8536

Imports

1,731.50 ₹ Cr

0.0517% share

+7.52% YoY

15.54% of Sub-Ch. 8536

FY 2020-21 Exp. Rank #969

Balance

−1,529.81

Exports

320.12 ₹ Cr

0.0149% share

+39.14% YoY

5.78% of Sub-Ch. 8536

Imports

1,849.93 ₹ Cr

0.0635% share

+6.84% YoY

16.49% of Sub-Ch. 8536

FY 2021-22 Exp. Rank #1019

Balance

−1,912.79

Exports

406.79 ₹ Cr

0.0130% share

+27.07% YoY

5.39% of Sub-Ch. 8536

Imports

2,319.58 ₹ Cr

0.0508% share

+25.39% YoY

15.68% of Sub-Ch. 8536

FY 2022-23 Exp. Rank #1408

Balance

−2,959.27

Exports

276.03 ₹ Cr

0.0076% share

−32.14% YoY

3.20% of Sub-Ch. 8536

Imports

3,235.30 ₹ Cr

0.0563% share

+39.48% YoY

16.79% of Sub-Ch. 8536

FY 2023-24 Exp. Rank #1281

Balance

−3,274.90

Exports

338.70 ₹ Cr

0.0094% share

+22.70% YoY

3.67% of Sub-Ch. 8536

Imports

3,613.60 ₹ Cr

0.0643% share

+11.69% YoY

16.88% of Sub-Ch. 8536

FY 2024-25 Exp. Rank #1350

Balance

−3,608.40

Exports

330.06 ₹ Cr

0.0090% share

−2.55% YoY

2.89% of Sub-Ch. 8536

Imports

3,938.46 ₹ Cr

0.0648% share

+8.99% YoY

16.20% of Sub-Ch. 8536

FY 2025-26 Exp. Rank #1312

Balance

−4,430.75

Exports

385.89 ₹ Cr

0.0099% share

+16.92% YoY

2.88% of Sub-Ch. 8536

Imports

4,816.64 ₹ Cr

0.0702% share

+22.30% YoY

15.21% of Sub-Ch. 8536

CAGR · 8-Year

Exports

5.46% /yr

Imports

16.94% /yr

Consistently Deficit
Sub-Chapter 8536 total

reference, FY 2025-26

Export

₹13,414.79 Cr

Import

₹31,670.79 Cr

Trade Balance

−18,256.00

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

Key Trade Insights: HSN Code 85366990 Export-Import Analysis

Consistent Export Growth: 5.46% CAGR Over 8 Years

India's exports under HSN Code 85366990 have grown at a compound annual rate of 5.46% over 8 fiscal years, rising from ₹266.05 Crore in FY 2018-19 to ₹385.89 Crore in FY 2025-26.

HSN Code 85366990 Ranked #1312 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85366990 ranks #1312 out of 12872 HSN codes by total export value. Within Sub-Chapter 8536, it ranks #12 of 27. By trade surplus, it ranks #12675 of 12872.

FY 2020-21 Was the Strongest Growth Year for HSN Code 85366990 Exports

The strongest single-year export movement for HSN Code 85366990 was recorded in FY 2020-21, when exports surged by 39.14% over the prior year.

India Records a Trade Deficit of ₹4,430.75 Crore in HSN Code 85366990 Goods

In FY 2025-26, India's imports of ₹4,816.64 Cr exceeded exports of ₹385.89 Cr, resulting in a trade deficit of ₹4,430.75 Crore — ranking #12675 of 12872 by surplus magnitude.

Import Growth of 16.94% CAGR Signals Rising Demand for Plugs and Sockets of Other Materials

India's imports under HSN Code 85366990 have grown at 16.94% CAGR, reaching ₹4,816.64 Crore in FY 2025-26.

HSN Code 85366990 Contributes 2.88% of Sub-Chapter 8536 Exports — Ranked #12

Among the 27 HSN codes under Sub-Chapter 8536, HSN Code 85366990 ranks #12 by export value — accounting for 2.88% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 15.21% share (rank #2).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85366990 and GST compliance.

What products are classified under HSN 85366990 ?

It includes Voltage exceeding 1,000 V

How much GST applies to Plugs and Sockets of Other Materials?

Under HSN 85366990, Plugs and Sockets of Other Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Plugs and Sockets of Other Materials?

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 Plugs and Sockets of Other Materials?

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 Plugs and Sockets of Other Materials is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Plugs and Sockets of Other Materials; Nil for exempt items if applicable).

Any common misclassification issue with Plugs and Sockets of Other Materials?

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

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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.