Fuse HSN Code

GST rates and HSN code for Fuse.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate 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 articlesFuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – Other : – Vacuum Circuit Breakers : Other8535292918%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 Exceedi8536909018%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 Kv8535291218%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 Exceedi8536104018%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 Exceedi8536202018%15/11/2017
Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Other : Other8535909018%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 Exc8535109018%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 Kv8535291318%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 Boxe853518%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 Kv8535291118%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 Exceedi8536611018%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 Kv8535212118%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 Exc8535211218%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 Exceedi8536502018%15/11/2017
Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cementNatural 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 Than251990305%01/07/2017
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparationsSafety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators: Detonating Fuses3603002018%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: Other3603005918%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: Other3603003918%01/07/2017
Safety Fuses; Detonating Fuses; Percussion Or Detonating Caps; Igniters; Electric Detonators360318%01/07/2017
elements or of isotopesHeterocyclic Compounds With Nitrogen Heteroatom( S) Only – Compounds Containing In The Structure A Quinoline Or Isoquinoline Ring-System (Whether Or Not Hydrogenated), Not Further Fused : Other2933490018%01/07/2017

Understanding HSN Codes for Fuses

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.

Electrical Fuses (18% GST):

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:

  • Fuses for Voltage Exceeding 1,000 Volts: This includes fuses that are part of automatic circuit breakers (various subcategories under 85352) and other fuses (85359090). Specific examples include vacuum circuit breakers (85352929), SF6 circuit breakers for different voltage levels (85352912, 85352913, 85352911), and vacuum circuit breakers for lower voltages (85352121, 85352112). The general heading 8535 also covers these high-voltage fuses.
  • Fuses for Voltage Not Exceeding 1,000 Volts: These are covered under various subheadings of HSN code 8536, including general fuses (85369090), cartridge fuses (85361040), miniature fuses (85362020), plug fuses (85366110), and other fuses (85365020). The general heading 8536 also applies to these low-voltage fuses.

Fuses as Explosives (18% GST):

Interestingly, the data also classifies certain types of fuses under Chapter 36, relating to explosives:

  • Safety Fuses and Detonating Fuses: These are listed under HSN code 3603, with specific codes for detonating fuses (36030020) and a general category (3603). All these attract an 18% GST rate.

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.

FAQs

What is the GST rate on electrical fuses for household circuits?

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.

What is the HSN code for high-voltage fuses used in industrial applications?

High-voltage fuses (exceeding 1,000 volts) fall under HSN code 8535 and its subcategories, also with an 18% GST rate.

What is the GST rate on detonating fuses?

Detonating fuses are classified under HSN code 36030020 and attract an 18% GST rate.

Does the voltage rating of an electrical fuse affect its 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.

When did the current GST rates for electrical fuses become effective?

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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