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Switches, MCBs, sockets and fuses is classified under HSN heading 8536. GST as on 26 October 2026: 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Switches, MCBs, sockets and fuses?
GST on Switches, MCBs, sockets and fuses as on 26 October 2026: 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 18% | 8536 | If you sell switches, relays, fuses, plugs, sockets, MCBs and similar apparatus for switching, protecting or connecting electrical circuits (up to 1,000 volts), GST is 18%. | 9/2025-CT(R), entry 508 |
GST rate on Switches, MCBs, sockets and fuses since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 28% |
| 15 November 2017 | today | 18% |
The GST rate on Switches, MCBs, sockets and fuses is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
8536 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 and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fiber bundles or cables.
| Code | Description (as in the tariff) |
|---|---|
853610 | FUSES |
85361010 | For switches having rating upto 15 amps, rewireable |
85361020 | For switches having rating above 15 amps, high rupturing capacity or rewireable |
85361030 | Other rewireable fuses |
85361040 | Other high rupturing capacity fuses |
85361050 | Fuses gear |
85361060 | Electronic fuses |
85361090 | Other |
853620 | Automatic circuit breakers |
85362010 | Air circuit breakers |
85362020 | Moulded case circuit breakers |
85362030 | Miniature circuit breakers |
85362040 | Earth leak circuit breakers |
85362090 | Other |
853630 | Other apparatus for protecting electrical circuits |
85363000 | Other apparatus for protecting electrical circuits |
853641 | For a voltage not exceeding 60 v |
85364100 | For a voltage not exceeding 60 v |
853649 | Other |
85364900 | Other |
853650 | Other switches |
85365010 | Control and switch gears |
85365020 | Other switches of plastic |
85365090 | Other |
853661 | Lampholders |
85366110 | Of plastic |
85366190 | Of other materials |
853669 | Other |
85366910 | Of plastic |
85366990 | Of other materials |
853670 | Connectors for optical fibres, optical fibre bundles or cables |
85367000 | Connectors for optical fibres, optical fibre bundles or cables |
853690 | Other apparatus |
85369010 | Motor starters for ac motors |
85369020 | Motor starters for dc motors |
85369030 | Junction boxes |
85369090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Bulbs and lamps
8539 - Electric wires and cables
8544 - Batteries
8506 - Solar panels
8541 - Mobile phones (Cell phone)
8517 - Televisions
8528 - Electric motors
8501 - Inverters, UPS and chargers
8504 - Electric irons, room heaters and kettles (Iron box)
8516 - Insulation tape and adhesive tape
3919 - Electricity, water and gas meters
9028 - Hand tools (hammers, pliers, spanners, screwdrivers)
8203
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
