HSN Code 85367000 -- – Electrical apparatus for switching or protecting electrical circuits, or for mak (GST Rate 18%)

HSN Code 85367000

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 - connectors for optical fibres,optical fibre bundles or cables

HSN85367000

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 - connectors for optical fibres,optical fibre bundles or cables

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8536
Subheading: 853670
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 85367000?
HSN Code 85367000 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 85367000?
HSN Code 85367000 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 85367000 belong to?
HSN Code 85367000 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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