What products are classified under HSN 8536
It includes Circuit switching apparatus
HSN Sub Chapter 8536 represents Circuit switching apparatus under GST classification. This code helps businesses identify Circuit switching apparatus correctly for billing, taxation, and trade. With HSN Sub Chapter 8536, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Circuit switching apparatus.
GST Rate for Circuit switching apparatus under HSN Code 8536. 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 | 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. | 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, 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.
Following Tariff HSN code falls under Circuit switching apparatus:
| 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 : Electronic fuses | |
| Fuses : Other | |
| Automatic circuit breakers : Air circuit breakers | |
| Automatic circuit breakers : Moulded case circuit breakers | |
| Automatic circuit breakers : Miniature circuit breakers | |
| Automatic circuit breakers : Earth leak circuit breakers | |
| Automatic circuit breakers : Other | |
| Other apparatus for protecting electrical circuits | |
| Relays: For a voltage not exceeding 60 V | |
| Relays: Other | |
| Other switches : Control and switch gears | |
| Other switches : Other switches of plastic | |
| Other switches : Other | |
| Lamp-holders, plugs and sockets: Lamp-holders : Of plastic | |
| Lamp-holders, plugs and sockets: Lamp-holders : Of other materials | |
| Lamp-holders, plugs and sockets: Other : Of plastic | |
| Lamp-holders, plugs and sockets: Other : Of other materials | |
| Connectors for optical fibres, optical fibre bundles or cables | |
| Other apparatus : Motor starters for AC motors | |
| Other apparatus : Motor starters for DC motors | |
| Other apparatus : Junction boxes | |
| Other apparatus : 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 : Electronic fuses
Fuses : Other
Automatic circuit breakers : Air circuit breakers
Automatic circuit breakers : Moulded case circuit breakers
Automatic circuit breakers : Miniature circuit breakers
Automatic circuit breakers : Earth leak circuit breakers
Automatic circuit breakers : Other
Other apparatus for protecting electrical circuits
Relays: For a voltage not exceeding 60 V
Relays: Other
Other switches : Control and switch gears
Other switches : Other switches of plastic
Other switches : Other
Lamp-holders, plugs and sockets: Lamp-holders : Of plastic
Lamp-holders, plugs and sockets: Lamp-holders : Of other materials
Lamp-holders, plugs and sockets: Other : Of plastic
Lamp-holders, plugs and sockets: Other : Of other materials
Connectors for optical fibres, optical fibre bundles or cables
Other apparatus : Motor starters for AC motors
Other apparatus : Motor starters for DC motors
Other apparatus : Junction boxes
Other apparatus : Other
| Order Number | Description |
|---|---|
| M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Bitcomm Technologies (AAR (Authority For Advance Ruling), Uttar Pradesh) |
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Bitcomm Technologies (AAR (Authority For Advance Ruling), Uttar Pradesh)
It includes Circuit switching apparatus
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.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
Use a delivery challan for sending Circuit switching apparatus to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
If your outward supply of Circuit switching apparatus is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
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.
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.