Circuit breaker HSN Code
GST rates and HSN code for Circuit breaker.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Insulating Oil For Transformer And Circuit Breaker (Transformer And Circuit Breaker Oils) Conforming To Standard Is 335 Or Is 12463 | 27101985 | 18% | – | 01/07/2017 | – |
| 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 | Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – Other : – Vacuum Circuit Breakers : Other | 85352929 | 18% | – | 01/07/2017 | – |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – Other : – Sf6 Circuits Breakers : For A Voltage Of 220 Kv | 85352912 | 18% | – | 01/07/2017 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – Other : – Sf6 Circuits Breakers : For A Voltage Of 400 Kv | 85352913 | 18% | – | 01/07/2017 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – Other : – Sf6 Circuits Breakers : For A Voltage Of 132 Kv | 85352911 | 18% | – | 01/07/2017 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – For A Voltage Of Less Than 72.5 Kv: – Vacuum Circuit Breakers : For A Voltage Of 11 Kv | 85352121 | 18% | – | 01/07/2017 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – For A Voltage Of Less Than 72.5 Kv: Other | 85352190 | 18% | – | 01/07/2017 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – Other : – Sf6 Circuits Breakers : Other | 85352919 | 18% | – | 01/07/2017 | – | |
| Automatic Circuit Breakers | 853620 | 18% | – | 15/11/2017 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – For A Voltage Of Less Than 72.5 Kv: – Vacuum Circuit Breakers : For A Voltage Of 66 Kv | 85352123 | 18% | – | 01/07/2017 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – For A Voltage Of Less Than 72.5 Kv: – Vacuum Circuit Breakers : Other | 85352129 | 18% | – | 01/07/2017 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – Other : – Vacuum Circuit Breakers : For A Voltage Of 132 Kv | 85352921 | 18% | – | 01/07/2017 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – Other : – Vacuum Circuit Breakers : For A Voltage Of 220 Kv | 85352922 | 18% | – | 01/07/2017 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – Other : – Vacuum Circuit Breakers : For A Voltage Of 400 Kv | 85352923 | 18% | – | 01/07/2017 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – Other : Other | 85352990 | 18% | – | 01/07/2017 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – For A Voltage Of Less Than 72.5 Kv: – Vacuum Circuit Breakers : For A Voltage Of 33 Kv | 85352122 | 18% | – | 01/07/2017 | – | |
| Electronic Integrated Circuits And Micro-Assemblies – Monolithic Integrated Circuits: – Other: Cards Incorporating Only A Single Electronic Integrated Circuit With Optical Strip | 85422910 | 18% | – | 01/07/2017 | – | |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories (Including Apparatus For The Projection Or Drawing Of Circuit Patterns On Sensitised Semiconductor Materials), Not Specified Or Included Elsewhere In This Chapter; Negatosco | 90104200 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories (Including Apparatus For The Projection Or Drawing Of Circuit Patterns On Sensitised Semiconductor Materials), Not Specified Or Included Elsewhere In This Chapter; Negatosco | 90106000 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | Led (Light Emitting Diode) Driver And Mcpcb (Metal Core Printed Circuit Board) | 9405 | omitted | – | 01/07/2017 | – |
Understanding the Circuit Breaker HSN Code
Circuit breakers are indispensable safety devices in electrical systems, protecting equipment and preventing hazards by automatically interrupting an electric circuit in case of an overload or short circuit. For manufacturers, suppliers, and users of these critical components in India, accurately identifying their Harmonized System Nomenclature (HSN) code and the corresponding Goods and Services Tax (GST) rates is vital for seamless operations and compliance. Let’s shed light on the classification of circuit breakers.
The HSN Code for Circuit Breakers
Circuit breakers primarily fall under Chapter 85 of the HSN, specifically within the category of “Electrical machinery and equipment and parts thereof.” This chapter encompasses a wide range of electrical apparatus.
The HSN classification for circuit breakers is quite detailed, often segmented by their type (e.g., vacuum, SF6) and the voltage they are designed for:
- Automatic Circuit Breakers (HSN 8535 and 8536):
- For a voltage exceeding 1,000 Volts (HSN 8535): This section covers high-voltage circuit breakers.
- Vacuum Circuit Breakers: These are further categorized by voltage:
- For a Voltage of 11 Kv: 85352121
- For a Voltage of 33 Kv: 85352122
- For a Voltage of 66 Kv: 85352123
- Other Vacuum Circuit Breakers (less than 72.5 Kv): 85352129
- For a Voltage of 132 Kv: 85352921
- For a Voltage of 220 Kv: 85352922
- For a Voltage of 400 Kv: 85352923
- Other Vacuum Circuit Breakers (exceeding 1,000 Volts, not otherwise specified): 85352929
- SF6 Circuit Breakers: Also categorized by voltage:
- For a Voltage of 132 Kv: 85352911
- For a Voltage of 220 Kv: 85352912
- For a Voltage of 400 Kv: 85352913
- Other SF6 Circuit Breakers (exceeding 1,000 Volts, not otherwise specified): 85352919
- Other Automatic Circuit Breakers (exceeding 1,000 Volts): Any other types not specified above fall under 85352990 or the broader 85352190 (for less than 72.5 Kv).
- Vacuum Circuit Breakers: These are further categorized by voltage:
- General Automatic Circuit Breakers (HSN 8536): The HSN 853620 broadly covers “Automatic Circuit Breakers” which typically include those for lower voltages, not explicitly listed under 8535.
- For a voltage exceeding 1,000 Volts (HSN 8535): This section covers high-voltage circuit breakers.
It is crucial to note that the term “circuit breaker” can also appear in descriptions of other items that utilize or relate to them, such as “Insulating Oil For Transformer And Circuit Breaker” (HSN 27101985) or “Apparatus For The Projection Or Drawing Of Circuit Patterns” (HSN 90104200, 90106000), but these are distinct products, not the circuit breakers themselves.
Understanding the GST Rate for Circuit Breakers
All types of automatic circuit breakers listed in the data, whether vacuum, SF6, or other types, and regardless of their voltage rating, consistently attract an 18% GST rate. This rate has been effective from July 1, 2017, for most of these specific HSN codes. The broader category of “Automatic Circuit Breakers” under HSN 853620 also has an 18% GST rate, effective from November 15, 2017.
This consistent 18% GST rate simplifies the taxation for these essential electrical protection devices.
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