HSN Code 85352122 -- – Fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction (GST Rate 18%)

HSN Code 85352122

Fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 volts - automatic circuit breakers: - for a voltage of less than 72.5 kv: - vacuum circuit breakers : for a voltage of 33 kv

HSN85352122

Fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 volts - automatic circuit breakers: - for a voltage of less than 72.5 kv: - vacuum circuit breakers : for a voltage of 33 kv

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8535
Subheading: 853521
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 Fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction. 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 85352122?
HSN Code 85352122 is the official Harmonized System of Nomenclature code for Fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 v, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85352122?
HSN Code 85352122 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 85352122 belong to?
HSN Code 85352122 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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