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.
Book A Demo
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.
Switch 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
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85171110 | Push Button Cordless Line Telephone Sets | 18% |
| 85171190 | Other Cordless Line Telephone Sets | 18% |
| 85171210 | Mobils phone, other than push button type | 18% |
| 85171211 | Mobile phone, push button type | 18% |
| 85171219 | Other Cellular/Wireless Telephones | 18% |
| 85171290 | Push Button Line Telephones | 18% |
| 85171300 | Smartphones and Cellular Telephones | 18% |
| 85171400 | Cellular/Wireless Network Telephones | 18% |
| 85171810 | Push Button Telephones | 18% |
| 85171890 | Electrical Apparatus for Line Telephony | 18% |
| 85171911 | Rotary Dial Line Telephones | 18% |
| 85171912 | Other Line Telephones | 18% |
| 85171919 | Videophones | 18% |
| 85171920 | Facsimile Machines | 18% |
| 85172100 | Teleprinters | 18% |
| 85172200 | Telephonic/Telegraphic Switching Apparatus | 18% |
| 85173000 | PLCC Equipment (Telecommunication) | 18% |
| 85175010 | Voice Frequency Telegraphy Apparatus | 18% |
| 85175020 | Modems | 18% |
| 85175030 | HDSL Systems | 18% |
| 85175040 | DLC Systems | 18% |
| 85175050 | SDH Systems | 18% |
| 85175060 | Multiplexers/Statistical Multiplexers | 18% |
| 85175070 | ISDN Terminals | 18% |
| 85175091 | ISDN Terminal Adapters | 18% |
| 85175092 | Routers (Telecommunication) | 18% |
| 85175093 | X25 PADS | 18% |
| 85175094 | Other Digital Line Systems Apparatus | 18% |
| 85175099 | Routers (Wireless Network) | 18% |
| 85176100 | Piston Rings (Spark Ignition Engines) | 18% |
| 85176210 | PLCC equipment for transmission/reception | 18% |
| 85176220 | Voice Frequency Telegraphy Apparatus | 18% |
| 85176230 | Modems (Modulators-Demodulators) | 18% |
| 85176240 | Hdsl System, Voice Data Transmission | 18% |
| 85176250 | Digital loop carrier | 18% |
| 85176260 | Synchronous Digital Hierarchy System (SDH) | 18% |
| 85176270 | Multiplexers, Statistical Multiplexers | 18% |
| 85176290 | Switching and routing apparatus | 18% |
| 85176910 | ISDN Systems | 18% |
| 85176920 | Base Stations (Telecom) | 18% |
| 85176930 | Populated Printed Circuit Boards (Telephone Parts) | 18% |
| 85176940 | Internet Set Top Boxes | 18% |
| 85176950 | Subscriber End Equipment | 18% |
| 85176960 | Other Telecom Apparatus | 18% |
| 85176970 | Telephone Attachments | 18% |
| 85176990 | Other Voice, Image, and Data Transmission Apparatus | 18% |
| 85177010 | Other Telephone Parts | 18% |
| 85177090 | Telephone Attachments | 18% |
| 85177100 | Aerials & Reflectors & Parts | 18% |
| 85177910 | Populated circuit boards | 18% |
| 85177990 | Other Electrical Apparatus for Telephony | 18% |
| 85178010 | Subscriber End Telecommunication Equipment | 18% |
| 85178020 | Set Top Boxes (Internet Access) | 18% |
| 85178030 | Other Telecommunication Apparatus | 18% |
| 85178090 | Populated Printed Circuit Boards (Telephone Parts) | 18% |
| 85179010 | Other Telephone Parts (General) | 18% |
| 85179090 | Single Loudspeakers in Enclosures | 18% |
| 85351010 | Fuses: Switches upto 15 amps | 18% |
| 85351020 | High Rupturing Capacity/Rewireable Fuses (>15 Amps) | 18% |
| 85351030 | Rewireable fuses | 18% |
| 85351040 | High rupturing capacity fuses | 18% |
| 85351050 | Fuse gear | 18% |
| 85351090 | Other fuses | 18% |
| 85352111 | SF6 Circuit Breakers (11 kV) | 18% |
| 85352112 | SF6 Circuit Breakers (33 kV) | 18% |
| 85352113 | SF6 Circuit Breakers (66 kV) | 18% |
| 85352119 | SF6 Circuit Breakers (Other) | 18% |
| 85352121 | Vacuum Circuit Breaker (11kV) | 18% |
| 85352122 | Vacuum Circuit Breaker (33kV) | 18% |
| 85352123 | 66 kV Vacuum Circuit Breakers | 18% |
| 85352129 | Other Vacuum Circuit Breakers (<72.5 kV) | 18% |
| 85352190 | Circuit Breakers (<72.5 kV) | 18% |
| 85352911 | 132 kV SF6 Circuit Breakers | 18% |
| 85352912 | 220 kV SF6 Circuit Breakers | 18% |
| 85352913 | 400 kV SF6 Circuit Breakers | 18% |
| 85352919 | SF6 circuit breakers | 18% |
| 85352921 | 132 kV Vacuum Circuit Breakers | 18% |
| 85352922 | 220 kV Vacuum Circuit Breakers | 18% |
| 85352923 | 400 kV Vacuum Circuit Breakers | 18% |
| 85352929 | Vacuum circuit breakers | 18% |
| 85352990 | Circuit Breakers, Other | 18% |
| 85353010 | Plastic isolating switches | 18% |
| 85353090 | Isolating switches: Other | 18% |
| 85354010 | Lightning Arresters | 18% |
| 85354020 | Lightning Arresters & Voltage Limiters: Voltage Limiters | 18% |
| 85354030 | Lightning Arresters & Surge Suppressors: Surge Suppressors | 18% |
| 85359010 | Other | Motor Starters For Ac Motors | 18% |
| 85359020 | Other : Control gear and starters for DC motors | 18% |
| 85359030 | Other | Other Control And Switchgears | 18% |
| 85359040 | Other | Junction Boxes | 18% |
| 85359090 | Electrical apparatus for circuits exceeding 1000 volts | Other | 18% |
| 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% |
| 85371000 | Voltage not exceeding 1,000 V | 18% |
| 85372000 | Voltage exceeding 1,000 V | 18% |
* GST rates may vary based on the latest GST notifications
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.
