GST rates and HSN code for Fuse.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
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 | – |
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 | – | |
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 | – | |
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 | – | |
Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Other : Other | 85359090 | 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, Junction Boxes), For A Voltage Exc | 85351090 | 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 | – | |
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 | – | |
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 | – | |
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 | – | |
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 | – | |
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 | – | |
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 | 85365020 | 18% | – | 15/11/2017 | – | |
Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Natural Magnesium Carbonate (Magnesite); Fused Magnesia; Dead-Burned (Sintered) Magnesia, Whether Or Not Containing Small Quantities Of Other Oxides Added Before Sintering; Other Magnesium Oxide, Whether Or Not Pure – Other: Magnesium Calcined (Other Than | 25199030 | 5% | – | 01/07/2017 | – |
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators: Detonating Fuses | 36030020 | 18% | – | 01/07/2017 | – |
Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators: Electric Detonators: Other | 36030059 | 18% | – | 01/07/2017 | – | |
Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators: Percussion And Detonating Caps: Other | 36030039 | 18% | – | 01/07/2017 | – | |
Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators | 3603 | 18% | – | 01/07/2017 | – | |
elements or of isotopes | Heterocyclic Compounds With Nitrogen Heteroatom( S) Only – Compounds Containing In The Structure A Quinoline Or Isoquinoline Ring-System (Whether Or Not Hydrogenated), Not Further Fused : Other | 29334900 | 18% | – | 01/07/2017 | – |
HSN codes are essential for classifying goods under India’s GST system. When it comes to “fuses,” the provided data reveals classifications primarily within the realm of electrical equipment and, surprisingly, also in the context of explosives. Understanding these distinct categories is crucial for accurate GST compliance.
Based on the data, fuses are classified under Chapter 85 (Electrical Machinery and Equipment) and Chapter 36 (Explosives), each with its own HSN codes and GST rates.
The majority of the listed HSN codes for fuses fall under Chapter 85 and attract an 18% GST rate. These are categorized based on their voltage capacity and function:
Interestingly, the data also classifies certain types of fuses under Chapter 36, relating to explosives:
This dual classification highlights the importance of specifying the context – whether it’s an electrical fuse for circuit protection or a fuse used in detonation – to determine the correct HSN code.
Electrical fuses for voltages not exceeding 1,000 volts, commonly used in household circuits, attract an 18% GST under HSN code 8536 and its subcategories.
High-voltage fuses (exceeding 1,000 volts) fall under HSN code 8535 and its subcategories, also with an 18% GST rate.
Detonating fuses are classified under HSN code 36030020 and attract an 18% GST rate.
Based on the provided data, both low-voltage (not exceeding 1,000 volts) and high-voltage (exceeding 1,000 volts) electrical fuses are taxed at the same rate of 18%. However, the HSN codes differ.
The 18% GST rate for most electrical fuses listed became effective on 01/07/2017, with some under HSN code 8536 having revisions effective from 15/11/2017.
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