Switches HSN Code: Everything You Need to Know
Switches control the flow of power and data in every building and network. Under GST, electrical switches, smart switches and network switches must be billed with the right HSN code so that GST rate and return reporting match the law. This guide explains how different types of switches are classified, how HSN code affects GST and pricing, and how to stay accurate while filing returns.
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HSN Code for Smart Switches
Smart switches are modern devices that allow you to control lights and appliances using remote, app or voice. They often include wifi or radio modules along with normal switch contacts. In GST, smart switches are generally treated as electrical apparatus for switching or protecting circuits. Many products in this group are covered under the broad electrical apparatus heading for switches.
Switches 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
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8536 | Circuit switching apparatus | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 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% |
* GST rates may vary based on the latest GST notifications
HSN Code for Electrical and Light Switches
Electrical switches, piano type switches and modular switches for lights and sockets are grouped together under the electrical apparatus heading. This heading covers items that open or close an electrical circuit such as switches, relays and fuses.
Under GST, these switches generally attract the standard goods GST rate, which is usually 18%. You should still check the latest notifications for any special rate given to low value domestic items or special energy saving devices.
How HSN Code Affects the Switches Industry?
Correct HSN classification gives clarity on GST rate, input tax credit and reporting in returns. For manufacturers and importers, the switch HSN code also decides customs duty and any safeguard duty. If the wrong HSN code is used, GST may be charged at a lower rate and can later lead to tax demand and interest. Using a uniform HNS code across purchase, production and sale makes pricing easier and supports smooth audits.
Benefits of Understanding HSN Codes for Switches
For retailers and electricians, awareness of correct switch HSN code means accurate billing and fewer queries from customers. For traders and distributors, it helps while comparing supplier invoices, calculating margins and planning stock. For large projects, correct HSN codes in contracts and purchase orders reduce disputes during certification and payment. It also helps in claiming input tax credit correctly in GST returns.
Conclusion
Switches for electrical power and network data are covered under different HSN headings. Electrical wall switches and smart switches are usually grouped under the electrical apparatus heading, while network switches fall under the telecommunication equipment heading. By using the correct HSN code and keeping rate mapping updated, businesses dealing in switches can keep GST compliance simple and reliable.
