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8535 HSN Code: Electrical circuits protection

HSN Sub Chapter 8535 represents Electrical circuits protection under GST classification. This code helps businesses identify Electrical circuits protection correctly for billing, taxation, and trade. With HSN Sub Chapter 8535, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrical circuits protection.

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New GST Rate for HSN Code 8535

GST Rate for Electrical circuits protection under HSN Code 8535. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
85 8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts 18% 18%

Chapter: 85

Description: Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 8535

Following Tariff HSN code falls under Electrical circuits protection:

Tariff HSN Description
Fuses : For switches having rating upto 15 amps, rewireable
Fuses : For switches having rating above 15 amps, high rupturing capacity or rewireable
Fuses : Other rewireable fuses
Fuses : Other high rupturing capacity fuses
Fuses : Fuses gear
Fuses : Other
Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : For a voltage of 11 kV
Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : For a voltage of 33 kV
Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : For a voltage of 66 kV
Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : Other
Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : For a voltage of 11 kV
Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : For a voltage of 33 kV
Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : For a voltage of 66 kV
Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : Other
Automatic circuit breakers : For a voltage of less than 72.5 kV: Other
Automatic circuit breakers : Other : SF6 circuits breakers : For a voltage of 132 kV
Automatic circuit breakers : Other : SF6 circuits breakers : For a voltage of 220 kV
Automatic circuit breakers : Other : SF6 circuits breakers : For a voltage of 400 kV
Automatic circuit breakers : Other : SF6 circuits breakers : Other
Automatic circuit breakers : Other : Vacuum circuit breakers : For a voltage of 132 kV
Automatic circuit breakers : Other : Vacuum circuit breakers : For a voltage of 220 kV
Automatic circuit breakers : Other : Vacuum circuit breakers : For a voltage of 400 kV
Automatic circuit breakers : Other : Vacuum circuit breakers : Other
Automatic circuit breakers : Other : Other
Isolating switches and make-and-break switches: Of plastic
Isolating switches and make-and-break switches: Other
Lightning arresters, voltage limiters and surge suppressors : Lightning arresters
Lightning arresters, voltage limiters and surge suppressors : Voltage limiters
Lightning arresters, voltage limiters and surge suppressors : Surge suppressors
Other : Motor starters for AC motors
Other : Control gear and starters for DC motors
Other : Other control and switchgears
Other : Junction boxes
Other : Other

Fuses : For switches having rating upto 15 amps, rewireable

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

Fuses : Other rewireable fuses

Fuses : Other high rupturing capacity fuses

Fuses : Fuses gear

Fuses : Other

Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : For a voltage of 11 kV

Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : For a voltage of 33 kV

Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : For a voltage of 66 kV

Automatic circuit breakers : For a voltage of less than 72.5 kV: SF6 circuit breakers : Other

Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : For a voltage of 11 kV

Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : For a voltage of 33 kV

Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : For a voltage of 66 kV

Automatic circuit breakers : For a voltage of less than 72.5 kV: Vacuum circuit breakers : Other

Automatic circuit breakers : For a voltage of less than 72.5 kV: Other

Automatic circuit breakers : Other : SF6 circuits breakers : For a voltage of 132 kV

Automatic circuit breakers : Other : SF6 circuits breakers : For a voltage of 220 kV

Automatic circuit breakers : Other : SF6 circuits breakers : For a voltage of 400 kV

Automatic circuit breakers : Other : SF6 circuits breakers : Other

Automatic circuit breakers : Other : Vacuum circuit breakers : For a voltage of 132 kV

Automatic circuit breakers : Other : Vacuum circuit breakers : For a voltage of 220 kV

Automatic circuit breakers : Other : Vacuum circuit breakers : For a voltage of 400 kV

Automatic circuit breakers : Other : Vacuum circuit breakers : Other

Automatic circuit breakers : Other : Other

Isolating switches and make-and-break switches: Of plastic

Isolating switches and make-and-break switches: Other

Lightning arresters, voltage limiters and surge suppressors : Lightning arresters

Lightning arresters, voltage limiters and surge suppressors : Voltage limiters

Lightning arresters, voltage limiters and surge suppressors : Surge suppressors

Other : Motor starters for AC motors

Other : Control gear and starters for DC motors

Other : Other control and switchgears

Other : Junction boxes

Other : Other

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Case Laws Related to Sub Chapter 8535

Order Number Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Rapid Electrodes Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Docsun Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)
Prag Polymers (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Nr Energy Solutions India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)

M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)

Rapid Electrodes Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Docsun Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)

Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)

Prag Polymers (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)

Nr Energy Solutions India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 8535

What products are classified under HSN 8535

It includes Electrical circuits protection

How do I bill a kit or combo that includes Electrical circuits protection?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

Is the composition scheme suitable if I mainly trade Electrical circuits protection?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

Any import/export nuance for Electrical circuits protection?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

What should my invoice and records include for Electrical circuits protection?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Does packaging or branding change how GST applies to Electrical circuits protection?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Electrical circuits protection is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

Does MRP, weight or pack size change GST treatment for Electrical circuits protection?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

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.

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