Ethernet switch HSN Code
GST rates and HSN code for Ethernet switch.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of iron or steel | Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73021010 | 18% | – | 01/07/2017 | – |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73024000 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73029010 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73021020 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73021090 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73029090 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish- Plates, Chairs, Chair Wedges, Sole Plates | 7302 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73023000 | 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 | 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, Junction Boxes), For A Voltage Not Exceedi | 85364100 | 18% | – | 15/11/2017 | – |
| 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, Junction Boxes), For A Voltage Not Exceedi | 85369090 | 18% | – | 15/11/2017 | – | |
| 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, Junction Boxes), For A Voltage Not Exceedi | 85361040 | 18% | – | 15/11/2017 | – | |
| 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, Junction Boxes), For A Voltage Not Exceedi | 85362020 | 18% | – | 15/11/2017 | – | |
| 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, Junction Boxes), For A Voltage Exc | 85351090 | 18% | – | 01/07/2017 | – | |
| 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 Boxe | 8535 | 18% | – | 01/07/2017 | – | |
| 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, Junction Boxes), For A Voltage Not Exceedi | 85366110 | 18% | – | 15/11/2017 | – | |
| 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, Junction Boxes), For A Voltage Exc | 85352112 | 18% | – | 01/07/2017 | – | |
| Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair | Wigs, False Beards, Eyebrows And Eyelashes, Switches And The Like, Of Human Or Animal Hair Or Of Textile Materials; Articles Of Human Hair Not Elsewhere Specified Or Included – Of Synthetic Textile Materials | 6704 | 18% | – | 15/11/2017 | – |
| Wigs, False Beards, Eyebrows And Eyelashes, Switches And The Like, Of Human Or Animal Hair Or Of Textile Materials; Articles Of Human Hair Not Elsewhere Specified Or Included Of Other Materials | 67049000 | 18% | – | 15/11/2017 | – | |
| Wigs, False Beards, Eyebrows And Eyelashes, Switches And The Like, Of Human Or Animal Hair Or Of Textile Materials; Articles Of Human Hair Not Elsewhere Specified Or Included Of Human Hair: Hair Nets | 67042020 | 18% | – | 15/11/2017 | – | |
| Clocks and watches and parts thereof | Time Switches With Clock Or Watch Movement Or With Synchronous Motor | 91070000 | 18% | – | 15/11/2017 | – |
Understanding the Ethernet Switch HSN Code
In today’s interconnected world, Ethernet switches are the unsung heroes, silently managing network traffic in homes, offices, and data centers. For businesses involved in the import, export, or sale of these crucial networking devices in India, a clear understanding of their HSN (Harmonized System of Nomenclature) code and applicable GST (Goods and Services Tax) rates is paramount for compliance.
The HSN for Ethernet Switches
The HSN system provides a universal language for classifying goods. Ethernet switches, being vital components of communication networks, primarily fall under Chapter 85 of the HSN, which covers “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.”
Specifically, Ethernet switches are most commonly classified under:
- HSN 8517: This broad heading encompasses “Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528.”
Within HSN 8517, the most frequently used sub-code for Ethernet switches is:
- 85176290: This code specifically refers to “Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” This category perfectly describes the function of an Ethernet switch, which receives, processes, and transmits data packets within a network. Ethernet switches under this HSN code typically attract an 18% GST rate.
It is important to differentiate Ethernet switches from other types of “switches” that fall under different HSN codes. For instance:
- HSN 8536: This heading 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, junction boxes), for a voltage not exceeding 1,000 Volts.” While an Ethernet switch performs “switching,” its primary function is data networking, not just basic electrical circuit switching. The items under 8536 are more about power control and connections rather than data communication. These also typically have an 18% GST rate.
- HSN 7302: This chapter deals with “Articles of iron or steel,” specifically “Railway Or Tramway Track Construction Material,” which includes “Switch Blades.” This is clearly unrelated to an Ethernet switch.
- HSN 6704: This covers “Wigs, False Beards, Eyebrows And Eyelashes, Switches And The Like, Of Human Or Animal Hair Or Of Textile Materials,” referring to hairpieces, not electronic devices.
- HSN 91070000: This HSN refers to “Time Switches With Clock Or Watch Movement Or With Synchronous Motor,” which are timer devices, not network switches.
The accurate application of HSN 85176290 for Ethernet switches ensures correct GST calculation and compliance, contributing to smooth trade and operations in the telecommunications and IT sectors. Always refer to the latest GST notifications and consult with a tax expert for specific product classifications.
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