HSN Code 85351010 -- – Electrical apparatus for switching or protecting electrical circuits, or for mak (GST Rate 18%)

HSN Code 85351010

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 volts -fuses: for switches having rating upto 15 amps, rewireable

HSN85351010

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 volts -fuses: for switches having rating upto 15 amps, rewireable

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8535
Subheading: 853510
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Electrical apparatus for switching or protecting electrical circuits, or for mak. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 85351010?
HSN Code 85351010 is the official Harmonized System of Nomenclature code for Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circ, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85351010?
HSN Code 85351010 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 85351010 belong to?
HSN Code 85351010 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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