HSN Codes & GST Rates for Switchgear & Electricals (India)
Published 3 min readManaged by Skylights Energy for vendorstocks.com
The short answer
Most switchgear and electrical components in India fall under Chapter 85 of the HSN classification and attract 18% GST. Switching and protection devices for circuits up to 1000 V — MCBs, MCCBs, ACBs, RCCBs, switches, relays, fuses and connectors — sit under heading 8536; boards and panels under 8537; higher-voltage switchgear under 8535; parts under 8538; and wires and cables under 8544. After the 56th GST Council rationalisation effective 22 September 2025, these goods remained at the standard 18% slab.
This is a general reference, not tax advice. Always match your exact product to its specific tariff item and verify against the latest CBIC GST rate notification.
Switchgear HSN codes at a glance
| Product | HSN code | GST rate |
|---|---|---|
| ACB (air circuit breaker) | 8536 20 10 | 18% |
| MCCB (moulded case circuit breaker) | 8536 20 20 | 18% |
| MCB (miniature circuit breaker) | 8536 20 30 | 18% |
| RCCB / ELCB (earth leakage) | 8536 20 40 | 18% |
| Switches, relays, fuses, connectors (≤1000 V) | 8536 | 18% |
| Switchgear above 1000 V (HT) | 8535 | 18% |
| Boards, panels, distribution boards | 8537 | 18% |
| Parts of headings 8535/8536/8537 | 8538 | 18% |
| Insulated wires and cables | 8544 | 18% |
Understanding the HSN structure
HSN (Harmonised System of Nomenclature) codes classify goods for both GST and customs:
- 2 digits — chapter (85 = electrical machinery and equipment).
- 4 digits — heading (8536 = apparatus for switching or protecting circuits ≤1000 V).
- 6 digits — international subheading.
- 8 digits — India-specific tariff item (for example, 8536 20 30 for MCBs).
Use the full 8-digit code on invoices where required, and make sure the code matches the actual product.
What changed after September 2025
The 56th GST Council meeting, effective 22 September 2025, simplified the slab structure and moved many goods around. Core electrical goods under 8535, 8536, 8537 and 8544 were not shifted and remain at 18%. One notable change for electrical retailers: LED lamps and lighting fittings moved to a lower slab, so a flat 18% across an electrical shop can now over-charge on lighting — map each item to its own code and rate.
Why the right HSN matters
- Correct billing — the wrong code means the wrong GST rate and mismatched returns.
- Input tax credit — business buyers need a proper tax invoice with the correct HSN to claim credit.
- Fewer disputes — matching each device and panel to the right HSN family reduces classification queries from the tax department.
- Customs — for imports, the HSN drives duty as well as IGST.
Frequently asked questions
What is the HSN code for switchgear?
Switching and protection apparatus for circuits up to 1000 V is under heading 8536; higher-voltage switchgear is 8535, and panels and boards are 8537.
What is the GST rate on MCBs and MCCBs?
18%. MCBs (8536 20 30) and MCCBs (8536 20 20) both sit at the standard 18% slab.
What is the HSN code for electrical cables?
Insulated wires and cables are classified under heading 8544, at 18% GST.
Did the GST rate on switchgear change in 2025?
The September 2025 rationalisation kept switchgear and most Chapter 85 electrical goods at 18%. Always confirm against the latest CBIC notification for your exact item.
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VendorStocks tags listings with the right HSN codes and issues GST-compliant tax invoices — so both buyers and sellers stay compliant and claim input credit cleanly.
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The content on this blog is for informational and educational purposes only. Product specifications, availability, and pricing mentioned in articles may not reflect current listings on VendorStocks. Always verify details directly on the product page before purchasing.