MCB HSN Code: Understanding HSN Classifications for MCB Products
MCB is a common safety device used in homes, shops, offices and factories. It protects electrical circuits from overload and short circuit faults.
To use the MCB HSN code correctly and charge GST without mistakes, electrical traders and manufacturers need to know how MCBs and MCB boxes are classified under HSN and which GST rates apply after the changes from 22 September 2025.
What Is the MCB HSN Code?
Under GST, miniature circuit breakers and similar protection devices are classified in the chapter that covers electrical apparatus for switching or protecting electrical circuits. This chapter also covers switches, fuses, relays and similar devices.
The main HSN family for MCBs covers apparatus used to switch or protect electrical circuits with a working voltage that is usually up to one thousand volts. This family includes single pole, double pole and multi pole MCBs along with related protection devices such as residual current breakers.
Control panels and distribution boards that hold MCBs and other protective devices are classified in a separate HSN family that covers boards and panels equipped with at least two electrical apparatus. Simple empty metal boxes without equipment may follow metal article headings instead of the panel heading.
MCB HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 85 |
| Chapter Title | Electrical Machinery Equipment |
| Chapter Description | 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 |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8536 | Circuit switching apparatus | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85361010 | Fuses: Rewireable (<15 amps) | 18% |
| 85361020 | High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches) | 18% |
| 85361030 | Other rewireable fuses | 18% |
| 85361040 | Other high rupturing capacity fuses | 18% |
| 85361050 | Fuses : Fuses gear | 18% |
| 85361060 | Fuses : Electronic fuses | 18% |
| 85361090 | Fuses : Other | 18% |
| 85362010 | Automatic circuit breakers: Air circuit breakers | 18% |
| 85362020 | Moulded case circuit breakers | 18% |
| 85362030 | Miniature circuit breakers | 18% |
| 85362040 | Earth leak circuit breakers | 18% |
| 85362090 | Other Automatic Circuit Breakers | 18% |
| 85363000 | Electrical circuit protection apparatus | 18% |
| 85364100 | Pocket Lighters, Gas Fuelled, Refillable | 18% |
| 85364900 | Relays | 18% |
| 85365010 | Other Switches| Control/Switch Gears | 18% |
| 85365020 | Switches| Plastic | 18% |
| 85365090 | Other Switches | 18% |
| 85366110 | Plastic lamp-holders | 18% |
| 85366190 | Lamp-holders of other materials | 18% |
| 85366910 | Plugs and sockets | 18% |
| 85366990 | Lamp-holders, plugs | 18% |
| 85367000 | Connectors for optical fibres/cables | 18% |
| 85369010 | Other apparatus : Motor starters for AC motors | 18% |
| 85369020 | Other apparatus : Motor starters for DC motors | 18% |
| 85369030 | Other Apparatus | Junction Boxes | 18% |
| 85369090 | Other Apparatus | Other | 18% |
* GST rates may vary based on the latest GST notifications
HSN Code for MCB Boxes and Electrical Products
In simple terms, the MCB device itself is treated as electrical protection apparatus and is usually mapped to the protection apparatus HSN family. This family covers the individual breakers that sit on the distribution rail.
An MCB box or distribution board that is supplied with switches and MCBs already fitted is normally classified in the boards and panels HSN family, since it is an assembled unit with two or more electrical devices. If only an empty metal box is sold, it can fall under the general metal article heading instead.
For day to day billing, many traders keep one HSN code for all MCBs and a related HSN code for complete distribution boards and loaded MCB boxes. They link each product to the correct HSN family based on whether it is a single device, a complete panel or a simple box.
GST on MCBs and HSN Code Classification
MCBs and MCB boxes are treated as standard electrical goods. They do not come under the reduced slab for essential items and they are not placed in the higher slab for sin and luxury goods. They therefore remain in the standard 18% GST slab after the move to the three slab system from 22 September 2025.
This means that individual MCBs, consumer distribution boards, ready MCB boxes and similar electrical control products are generally taxed at 18% under their HSN codes. The same standard rate applies to most related wiring and enclosures unless a special notification fixes a different rate for a particular item.
For correct billing, electrical manufacturers and traders assign the MCB HSN code or the panel HSN code to each item in their accounting software and set the tax rate at 18%. Invoices show the HSN code clearly so that buyers can see the classification and confirm input tax credit on electrical components used in buildings or machinery.
When businesses file GST returns, they report sales of electrical goods HSN wise. Using the correct MCB HSN code and rate helps returns match with e way bills and purchase records and reduces the chance of queries on classification from the tax department.
Conclusion
The MCB HSN code places miniature circuit breakers in the family for electrical apparatus that switch or protect circuits, while MCB boxes and distribution boards with fitted gear are placed in the boards and panels family and plain metal boxes can move to metal article headings.
Since MCBs and related boards are standard electrical goods, they continue to attract 18% GST under their HSN codes after the changes from 22 September 2025. When electrical businesses map each device and panel to the correct HSN family and apply the right GST rate in invoices and GST returns, they keep compliance smooth and avoid disputes or penalties on classification.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for MCBs in India?
In India, MCBs are generally classified in the HSN family that covers electrical apparatus for switching or protecting electrical circuits. This family includes miniature circuit breakers and similar devices used in low voltage systems.
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What is the GST rate for MCBs under HSN code?
The GST rate for MCBs under their protection apparatus HSN code is usually 18%. They stay in the standard slab even after the three slab system that started from 22 September 2025.
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How do MCBs and MCB boxes differ in classification under HSN code?
Individual MCBs are classified as electrical protection apparatus, while MCB boxes and distribution boards that contain two or more fitted devices are classified as boards and panels. Empty metal boxes can fall under general metal article headings.
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How does the MCB HSN code affect GST filing for electrical manufacturers?
The MCB HSN code tells manufacturers which GST rate to apply and how to report sales in returns. When they use the correct HSN code for MCBs and panels and show this on invoices, buyers can claim input tax credit easily and returns show clear HSN wise turnover.
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What is the GST rate for electrical components like MCBs?
Most electrical components such as MCBs, ready distribution boards and similar control products attract 18% GST under their HSN codes. Only specific items that are notified enjoy a lower rate or special treatment.