Electrical Switches HSN Code 8536 and GST Rate
Switches, sockets, plugs, MCBs, fuses and other apparatus for circuits up to 1000 volts.
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- HSN code
- 8536
- GST rate
- 18%
- Chapter
- 85: Electrical equipment and electronics
- Before 22 Sep 2025
- No change
What is the HSN code for electrical switches?
Electrical Switches falls under HSN 8536, in chapter 85 (Electrical equipment and electronics).
Switches, sockets and MCBs for house wiring are heading 8536 and taxed at 18%. Distribution boards and panels with several devices fitted are heading 8537. Apparatus for more than 1000 volts is heading 8535.
| Code | Description |
|---|---|
| 853610 | Fuses |
| 853620 | Automatic circuit breakers (MCB) |
| 853650 | Other switches |
| 853669 | Plugs and sockets |
| 853690 | Other apparatus (junction boxes, terminals) |
GST rate on electrical switches
The GST rate on electrical switches is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8536 |
| Above Rs 5 crore | 6 on every invoice | 853610, 853620, 853650 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 85 |
Sample GST invoice line for electrical switches
Here is how a line for electrical switches looks on a tax invoice within one state: 200 × piece at Rs 75.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Electrical Switches | 8536 | 200 × piece | 75.00 | 15,000.00 | 1,350.00 | 1,350.00 | 17,700.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 2,700.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 85 at a glance
Chapter 85 (Electrical equipment and electronics) covers: Motors, generators, batteries, phones, TVs, wires, switches and other electrical goods.
Related HSN codes
Products often bought, sold or invoiced together with electrical switches:
الأسئلة الشائعة
What is the HSN code for electrical switches?
Electrical Switches falls under HSN 8536: switches, sockets, plugs, MCBs, fuses and other apparatus for circuits up to 1000 volts. Common 6 digit codes are 853610 for fuses and 853620 for automatic circuit breakers (MCB).
What is the GST rate on electrical switches?
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
How many digits of the electrical switches HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8536 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 853610, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.