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Published on:

March 28, 2025

Alankar Mishra

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Basics of GST

GST rates and 8535 HSN code for Switches, Fuses

Knowing how the GST works in India concerning electrical devices, like switches, fuses, and circuit breakers, is crucial for handling them. Manufacturers, traders, and suppliers of electrical products should always remember the HSN (Harmonized System of Nomenclature) code that corresponds to these items and their taxes.

In this area, HSN Code 8535 is perhaps the most important, as it deals with high-voltage electrical apparatus as well as switches, circuit breakers, fuses, surge arresters, and so forth. This blog guarantees a thorough understanding of GST rates related to the HSN Code 8535, assisting businesses in tax compliance while making sound business choices.

What is HSN Code 8535?

HSN Code 8535 relates to “Equipment for Electric Circuits” and falls under Chapter 85 of the Indian Customs Tariff as a subheading of Electrical Machinery and Equipment and Parts Thereof. This code is designated for the following items:

Switches for electrical circuits

Fuses

Circuit breakers

Surge arresters

Lightning arresters

Isolators

Load break switches

Other similar high-voltage electrical apparatus

All of the components and other similar high-voltage electrical apparatuses are grouped in HSN Code 8535.

Classification of HSN Code 8535

HSN 8535 pertains to electrical machinery and apparatus with a rated voltage exceeding 1000 volts while HSN 8536 and its divisions pertain to lower rated voltage of electric appliances.

Breakdown of HSN Code 8535:

HSN Code	Description
8535 10	Fuses for high-voltage electrical circuits
8535 21	Automatic circuit breakers
8535 29	Other circuit breakers
8535 30	Isolating switches and make-and-break switches
8535 40	Lightning arresters and surge arresters
8535 90	Other electrical apparatus not classified elsewhere

GST Rates for HSN Code 8535

Electrical supplies categorized under HSN Code 8535 have distinct GST rates dependent on their function and type. As per the latest updates of the GST council, the current applicable rate of GST on the majority of goods classified under HSN 8535 is 18%.

Detailed GST Rate Breakdown:

Product Category	GST Rate
High-voltage fuses	18%
Circuit breakers	18%
Surge arresters	18%
Lightning arresters	18%
Isolators and disconnectors	18%
Load break switches	18%

Why 18% GST on Electrical Equipment?

The 18% GST tax on electrical apparatus in HSN 8535 is implemented since these things are used for industrial and commercial purposes. The goals for taxation are to simplify the categorization reduce uncertainties and at the same time observe the global trading standards.

‍Input Tax Credit (ITC) for HSN Code 8535

Among the most remarkable benefits brought about by the GST system is the Input Tax Credit (ITC) which enables businesses to gain credits on GST paid for purchases used for tax supplies to the business.

ITC Benefits for Electrical Equipment Suppliers:

Producers of electrical equipment can claim ITC rebates on raw materials manufactured with metals, plastics, and electronic components.

About GST, traders and wholesalers can claim the tax credit on the GST spent on these procurements, thus reducing their overall tax burden.

Construction and infrastructure companies dealing with the installation of high-voltage apparatus can claim a tax credit on purchased equipment and the services of installation.

Conditions for ITC Eligibility:

A tax invoice from the supplier is a prerequisite.

The tax invoice must be included in the GSTR 2B of the buyer.

The supplier is obligated to file GST returns HSTR within the required deadlines.

Importance of HSN Code 8535 in Business Compliance

For businesses dealing in electrical equipment, the accurate categorization of items under HSN Code 8535 is very important for the following reasons:

To evade GST penalties and fines incurred due to misclassification.

Streamlined Input Tax Credit (ITC) claims which result in savings.

Effective taxation system which makes compliance to government regulations straightforward.

Efficient custom clearance for import and export of businesses engaged in high voltage electrical machinery.

How to Determine the Right HSN Code for Electrical Goods?

Follow these steps to check the correct HSN code for your goods:

Check the voltage specifications: If the equipment operates above 1,000 volts, a code of HSN8535 is valid.

Determine product category: Isolators, circuit breakers, fuses, and surge protectors all fall under 8535.

Check the GST Tariff Notification: Always check the latest notification from the CBIC as this will keep you updated.

Consult an expert on GST: If you need to take the help of a professional as they help to save time and avoid classifying it wrong.

Recent Updates on GST for HSN 8535

Like other nations, India also changes the classifications and rates of GST from time to time. With that in mind, here are some changes that have been made recently:

No updates have been made regarding the 18% GST reclassification concerning code HSN8535.

The council continues to make the process of claiming input tax credits for the electrical and industrial equipment sectors more straightforward.

The regulations surrounding electronic invoicing and filing business GST returns for companies below a certain size have become stricter.

Conclusion

Knowing GST rates as well as HSN Code 8535 is important for the suppliers of electrical switches, fuses and circuit breaks. Companies with standard input tax credits (ITCs) should ensure appropriate classification and cost containment with the normal GST rate of 18%.

Seeking the HSN classification for electrical components under GST law, which applies to manufacturers of electrical equipment and parts, may prove helpful in executing seamless business processes and expansion without the restrictions and taxation penalties that come along with non-compliance. For compliance, make sure to consult the latest GST notifications and professionals.

‍FAQs

1. What is the GST rate for HSN Code 8535?

The majority of goods related to fuses, circuit breakers, isolators, and surge arresters under the HSN Code 8535 fall under the umbrella of the GST which is 18%.

2. How can businesses claim Input Tax Credit (ITC) for HSN 8535 products?

ITC can be claimed by businesses if they have proper tax invoices, their GSTR-2B shows GST, and their supplier files GST returns punctually.

3. Does HSN 8535 cover low-voltage electrical equipment?

No, HSN 8535 includes high-voltage electrical apparatus operating at voltages greater than 1,000 volts. HSN 8536 covers low-voltage electrical machinery and apparatus.

4. Are there any recent changes in GST rates for HSN 8535?

Currently, there are no new updates made to the statement which means the 18% GST tax for HSN 8535 products remains unchanged.

5. Why is correct HSN classification important for electrical equipment?

Having the correct classification guarantees compliance with GST regulations avoids penalties, enables smooth ITC claims processing, and facilitates customs clearance for imports and exports.

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