HSN Code 85359040 -- – Fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction (GST Rate 18%)

HSN Code 85359040

Fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 volts - other : junction boxes

HSN85359040

Fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 volts - other : junction boxes

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 85 -- Electrical machinery and equipment
Heading: 8535
Subheading: 853590
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.

Create an invoice with this code → See all items at 18% →

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85359010
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85359020
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85359030
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85359090
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85351010
Electrical apparatus for switching or protecting electrical circuits,
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Frequently asked questions

What is HSN Code 85359040?
HSN Code 85359040 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 85359040?
HSN Code 85359040 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 85359040 belong to?
HSN Code 85359040 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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