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HSN 8536 18% GST

HSN Code 8536 — Switches & sockets

HSN code 8536 covers 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.. Under GST 2.0 (effective 22 September 2025), HSN 8536 (switches & sockets) is taxed at 18% GST. This code falls under Chapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles.

Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).

HSN 8536 at a glance

HSN Code8536
DescriptionELECTRICAL 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.
GST Rate (GST 2.0)18%
ChapterChapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles
Heading8536

GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.

Sub-classifications under HSN 8536

37 more specific 6- and 8-digit codes fall under 8536 (switches & sockets). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
853610Fuses :18%
853620Automatic Circuit Breakers :18%
853630Other Apparatus For Protecting Electrical Circuits18%
853641For A Voltage Not Exceeding 60 V18%
853649Other18%
853650Other Switches :18%
853661Lampholders :18%
853669Other :18%
853670Connectors For Optical Fibres, Optical Fibre Bundles Or Cables18%
853690Other Apparatus :18%
85361010For Switches Having Rating Upto 15 Amps, Rewireable18%
85361020For Switches Having Rating Above 15 Amps, High Rupturing Capacity Or Rewireable18%
85361030Other Rewireable Fuses18%
85361040Other High Rupturing Capacity Fuses18%
85361050Fuses Gear18%
85361060Electronic Fuses18%
85361090Other18%
85362010Air Circuit Breakers18%
85362020Moulded Case Circuit Breakers18%
85362030Miniature Circuit Breakers18%
85362040Earth Leak Circuit Breakers18%
85362090Other18%
85363000Other Apparatus For Protecting Electrical Circuits18%
85364100For A Voltage Not Exceeding 60 V18%
85364900Other18%
85365010Control And Switch Gears18%
85365020Other Switches Of Plastic18%
85365090Other18%
85366110Of Plastic18%
85366190Of Other Materials18%

Showing 30 of 37 sub-codes — search the HSN Code Finder for the rest.

Frequently Asked Questions

What is the HSN code for switches & sockets?
The HSN code for switches & sockets is 8536, under Chapter 85 (Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles).
What is the GST rate on switches & sockets?
Under GST 2.0, HSN 8536 (switches & sockets) is taxed at 18% GST.
Which chapter does HSN code 8536 belong to?
HSN 8536 belongs to Chapter 85 of the HSN classification — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles.
Is the HSN code 8536 mandatory on invoices for switches & sockets?
Yes. To bill switches & sockets under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (8536) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

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