HSN Code 85361040 -- – Electrical apparatus for switching or protecting electrical circuits, or for mak (GST Rate 18%)

HSN Code 85361040

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 volts - fuses: other high rupturing capacity fuses

HSN85361040

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 volts - fuses: other high rupturing capacity fuses

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 85 -- Electrical machinery and equipment
Heading: 8536
Subheading: 853610
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.

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

Related codes from Electrical machinery and equipment

85361010
Electrical apparatus for switching or protecting electrical circuits,
18%
85361020
Electrical apparatus for switching or protecting electrical circuits,
18%
85361030
Electrical apparatus for switching or protecting electrical circuits,
18%
85361050
Electrical apparatus for switching or protecting electrical circuits,
18%
85361060
Electrical apparatus for switching or protecting electrical circuits,
18%

Frequently asked questions

What is HSN Code 85361040?
HSN Code 85361040 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 85361040?
HSN Code 85361040 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 85361040 belong to?
HSN Code 85361040 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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