HSN Codes chevron_right Section 16 chevron_right Chapter 85 chevron_right Sub Chapter 8536

Explore other subchapters under Chapter 85

8536 HSN Code: 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.

Find The Right HSN & Bill Faster With BUSY



file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Businesses
smartphone Free Mobile App
star 4.6 Rated on Google

New GST Rate for HSN Code 8536

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.

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

Tariff HSN Codes under HSN Sub Chapter 8536

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

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.


file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Businesses
smartphone Free Mobile App
star 4.6 Rated on Google
experiment id: lead-form-no-email v1

Case Laws Related to Sub Chapter 8536

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)

FAQs for Sub Chapter 8536

What products are classified under HSN 8536

It includes Circuit switching apparatus

Any import/export nuance for 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.

What are the e‑way bill and e‑invoice points while moving Circuit switching apparatus?

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.

How should I document Circuit switching apparatus sent for job work?

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.

Any special steps when selling Circuit switching apparatus through an e‑commerce platform?

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.

Can I claim ITC on inputs and services used for Circuit switching apparatus?

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.

What should my invoice and records include for Circuit switching apparatus?

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.

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.

Explore More HSN Codes from Chapter 85 expand_more
HSN Codes:
State Code List:

Explore other subchapters under Chapter 85