Switch HSN Code for GST Filing
Switches are used in almost every type of installation. Shops, contractors and distributors deal in electric switches, network switches, pressure switches, float switches and many other control devices.
To apply GST correctly, it is important to understand the switch HSN code, see how different switch types are grouped in the tariff and know how the present GST slabs of 5%, 18% and 40% after 22 September 2025 generally apply to these products.
How Are Different Types of Switches Classified Under HSN Code?
Under GST, simple electric switches for lighting and power points are usually covered in the family for electrical apparatus for switching or protecting electrical circuits. This family covers switches, relays, fuses and similar devices used in domestic and industrial wiring.
Network switches and similar devices for data transfer are normally grouped in the family for communication network equipment which includes routers, hubs and switches used in computer and network systems. These are treated more like data processing and telecom equipment than simple electrical switches.
Pressure switches and float switches are often treated as instruments or devices that measure or control pressure or liquid level in machinery and tanks. Their classification depends on whether they are sold as simple electrical parts or as measuring and control instruments.
What is the GST Rate for Network, Electric and Pressure Switches?
Most switches used in electrical and electronic systems are treated as standard goods under GST. In the present three slab structure, they generally fall in the 18% slab unless a specific notification grants a concession for a particular application or sector.
The exact GST rate can change if a future notification revises the slab for certain electrical or communication equipment. When there is doubt, businesses should check the latest circulars and avoid guessing the rate.
Common Switch HSN Codes and Indicative GST Treatment after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 8536 | Electric switches | Wall switches, modular switches and limit switches | 18% |
| 8517 | Network switches | Ethernet switches, PoE switches and similar network devices | 18% |
| 9026 | Pressure switches | Pressure operated control and safety switches | 18% |
| 9032 | Control instruments with switches | Float switches and level control switches supplied as instruments | 18% |
Why it is Important to Use the Correct HSN Code for Different Switches?
Using the correct HSN code for each type of switch helps you apply the correct GST rate and avoid disputes during assessment. It also ensures that your customers can claim input tax credit without questions on classification.
If you use a single HSN code for all switches even when some items are actually network equipment or measuring devices, there is a risk that your HSN wise summary in GSTR one will not match the nature of goods sold. This can lead to queries from the department.
A clear item wise mapping also helps during price comparisons and contract negotiation because buyers can see exactly which kind of switch is being supplied and under which tariff heading.
How to Ensure Correct Switch HSN Code Classification for GST?
Start by grouping your products into broad sets such as domestic electric switches, control switches, network switches and special switches like pressure or float switches. For each set, identify the tariff heading that best describes its function and technical features.
Create separate stock items in your accounting software for each major switch type and assign the correct HSN code and GST rate to every item. Use clear product descriptions so that invoices and purchase orders match the classification.
For smart or automated switches that combine sensors, wireless modules and control circuits, check whether they should be treated as electrical apparatus, as communication equipment or as control instruments. When the function is complex and the research is not clear, use neutral wording and seek expert advice rather than guessing a new heading.
When Special GST Provisions May Apply to Switches?
In some schemes or government projects, supplies of certain electrical or communication equipment can get concessional rates or special treatment. These cases usually depend on clear notifications that mention the project or scheme and may not apply to general trade.
If you supply switches to such projects, you should keep copies of relevant notifications and project certificates and map the billing structure correctly in your software. For ordinary trade and retail sales, switches normally continue to attract the standard slab such as 18%.
Conclusion
Switch HSN code classification splits different types of switches into families for electrical apparatus, network equipment and control instruments. Under the current GST structure after 22 September 2025, most of these products generally fall in the 18% slab as standard goods.
By understanding whether a product is an electric switch, a network switch or a pressure or float switch, assigning the correct HSN code and GST rate in the item master and using these details on every invoice, businesses can keep billing accurate and reduce the risk of disputes in GST returns.
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions
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What is the HSN code for switches?
Simple electric switches for lights and power points are usually classified in the family for electrical apparatus for switching or protecting electrical circuits.
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How are network and pressure switches classified under HSN codes?
Network switches are normally grouped with network and communication equipment while pressure switches can fall under headings for measuring and control instruments depending on their design.
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What is the GST rate for electrical and other types of switches?
In practice, most switches are treated as standard goods and attract 18% under the present three slab GST structure unless a specific notification provides a different rate.
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How do I classify different types of switches for GST?
Look at the main function of the switch and match it with the tariff description. Separate electric, network and control switches in your item master and assign each group its correct HSN code.
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Are there special GST provisions for smart or automated switches?
Smart and automated switches usually follow the same slabs as comparable electrical or electronic equipment. If any scheme gives a concession, it will be mentioned in a specific notification which should be checked carefully.