Q3HSN Code 8535
Electrical apparatus for switching or protecting electrical
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts
GST rate
18%
Codes under 8535
| Code | Description | GST rate |
|---|---|---|
| 8535 10 | Fuses: | 18% |
| 8535 10 10 | For switches having rating upto 15 amps, rewireable — fuses | 18% |
| 8535 10 20 | For switches having rating above 15 amps, high rupturing capacity or rewireable — fuses | 18% |
| 8535 10 30 | Other rewireable fuses — fuses | 18% |
| 8535 10 40 | Other high rupturing capacity fuses — fuses | 18% |
| 8535 10 50 | Fuses gear | 18% |
| 8535 21 | For a voltage of less than 72.5 kV — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 21 11 | For a voltage of 11 kV — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 21 12 | For a voltage of 33 kV — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 21 13 | For a voltage of 66 kV — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 21 21 | For a voltage of 11 kV — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 21 22 | For a voltage of 33 kV — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 21 23 | For a voltage of 66 kV — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 29 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts › Other | 18% |
| 8535 29 11 | For a voltage of 132 kV — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 29 12 | For a voltage of 220 kV — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 29 13 | For a voltage of 400 kV — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 29 21 | For a voltage of 132 kV — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 29 22 | For a voltage of 220 kV — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 29 23 | For a voltage of 400 kV — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 30 | Isolating switches and make-and-break switches: | 18% |
| 8535 30 10 | Plastic — isolating switches and make-and-break switches | 18% |
| 8535 40 | Lightning arresters, voltage limiters and surge suppressors: | 18% |
| 8535 40 10 | Lightning arresters | 18% |
| 8535 40 20 | Voltage limiters | 18% |
| 8535 40 30 | Surge suppressors | 18% |
| 8535 90 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts › Other | 18% |
| 8535 90 10 | Motor starters for AC motors | 18% |
| 8535 90 20 | Control gear and starters for DC motors | 18% |
| 8535 90 30 | Other control and switchgears — electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 8535 90 40 | Junction boxes | 18% |
← Chapter 85: Electrical machinery and equipment
Related HSN codes
Frequently Asked Questions
What is the HSN code for electrical apparatus for switching or protecting electrical?
The HSN code for electrical apparatus for switching or protecting electrical is 8535, under Chapter 85 (Electrical machinery and equipment).
What is the GST rate on electrical apparatus for switching or protecting electrical?
Electrical apparatus for switching or protecting electrical is taxed at 18% GST under HSN code 8535.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.