HT switchgear above 1,000 V (circuit breakers, isolators, lightning arresters) is classified under HSN heading 8535 (Electrical apparatus for switching or protecting electrical circuits, or for…). GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on HT switchgear above 1,000 V (circuit breakers, isolators, lightning arresters)?
GST on HT switchgear above 1,000 V (circuit breakers, isolators, lightning arresters) as on 1 November 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.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 18% | 18% | 8535 | If you sell electrical switches, fuses, lightning arresters, surge suppressors, plugs, connectors, junction boxes and similar apparatus for over 1,000 volts, GST is 18%. 9/2025-CT(R), entry 507 |
How to find the rate on an old invoice's date: GST rate on a past date.
8535 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
| Code | Description (as in the tariff) |
|---|---|
853510 | FUSES |
85351010 | For switches having rating upto 15 amps, rewireable |
85351020 | For switches having rating above 15 amps, high rupturing capacity or rewireable |
85351030 | Other rewireable fuses |
85351040 | Other high rupturing capacity fuses |
85351050 | Fuses gear |
85351090 | Other |
853521 | For a voltage of less than 72.5 kv |
85352111 | For a voltage of 11 kv |
85352112 | For a voltage of 33 kv |
85352113 | For a voltage of 66 kv |
85352119 | Other |
85352121 | For a voltage of 11 kv |
85352122 | For a voltage of 33 kv |
85352123 | For a voltage of 66 kv |
85352129 | Other |
85352190 | Other |
853529 | Other |
85352911 | For a voltage of 132 kv |
85352912 | For a voltage of 220 kv |
85352913 | For a voltage of 400 kv |
85352919 | Other |
85352921 | For a voltage of 132 kv |
85352922 | For a voltage of 220 kv |
85352923 | For a voltage of 400 kv |
85352929 | Other |
85352990 | Other |
853530 | Isolating switches and make-and-break switches |
85353010 | Of plastic |
85353090 | Other |
853540 | Lightning arresters, voltage limiters and surge suppressors |
85354010 | Lightning arresters |
85354020 | Voltage limiters |
85354030 | Surge suppressors |
853590 | Other |
85359010 | Motor starters for ac motors |
85359020 | Control gear and starters for dc motors |
85359030 | Other control and switchgears |
85359040 | Junction boxes |
85359090 | Other |
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (8535) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (853510, 853521, 853529, 853530, …) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for HT switchgear above 1,000 V (circuit breakers, isolators, lightning arresters)?
HT switchgear above 1,000 V (circuit breakers, isolators, lightning arresters) is classified under HSN heading 8535 (Electrical apparatus for switching or protecting electrical circuits, or for…). GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on HT switchgear above 1,000 V (circuit breakers, isolators, lightning arresters)?
As on 1 November 2026, GST on HT switchgear above 1,000 V (circuit breakers, isolators, lightning arresters) is 18%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on HT switchgear above 1,000 V (circuit breakers, isolators, lightning arresters) change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for HT switchgear above 1,000 V (circuit breakers, isolators, lightning arresters).
What was the GST rate on HT switchgear above 1,000 V (circuit breakers, isolators, lightning arresters) in July 2017?
On 1 July 2017: 18%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Bulbs and lamps
8539 - Electric wires and cables
8544 - Batteries
8506 - Solar panels
8541 - Mobile phones (Cell phone)
8517 - Televisions
8528 - Electrical insulators and insulating fittings
8546 - Printed circuit boards (bare PCB)
8534 - Integrated circuits (microcontrollers, processors, memory chips)
8542 - Diodes, transistors, LEDs and other semiconductors
8541 - Capacitors
8532 - Resistors and potentiometers
8533
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.