Junction box HSN Code

Understanding the HSN Code for Junction Boxes and Their GST

Junction boxes are fundamental components of any electrical wiring system, serving as protective enclosures for electrical connections and ensuring safety. For manufacturers, suppliers, or contractors dealing with these essential electrical fittings in India, understanding their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for compliance and smooth operations. Let’s illuminate the HSN codes for junction boxes and their GST implications.

The HSN for Electrical Apparatus

The HSN (Harmonized System of Nomenclature) is a globally recognized system for classifying goods, serving as a backbone for international trade and domestic taxation, including India’s GST. Junction boxes, being apparatus for making connections in electrical circuits, primarily fall under Chapter 85 of the HSN. This chapter is dedicated to “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.”

The HSN Codes for Junction Boxes and Their GST Rates

The HSN heading 8536 is the most relevant category for junction boxes and similar electrical apparatus for lower voltages (not exceeding 1,000 volts), while 8535 covers those for higher voltages (exceeding 1,000 volts). Both headings consistently list “Junction Boxes” as part of their description, and uniformly attract an 18% GST rate.

Here’s a breakdown based on the provided data:

1. Junction Boxes for Voltage Not Exceeding 1,000 Volts:

• 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:
  • HSN Codes: 85369090, 85361040, 85362020, 85366110, 85365020, 85365010, 85369020, 85369010 (and the general heading 8536)GST Rate: 18%Effective Date: Various, including July 1, 2017, and November 15, 2017 (for some sub-headings).
  This broad category covers the most common types of junction boxes used in residential, commercial, and light industrial applications.

2. Junction Boxes for Voltage Exceeding 1,000 Volts:

• Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts:
  • HSN Codes: 85352929, 85352912, 85359090, 85351090, 85352913, 85351030, 85352911, 85352121, 85352112, 85359020, 85354010 (and the general heading 8535)GST Rate: 18%Effective Date: July 1, 2017
  This category pertains to junction boxes designed for high-voltage applications, often found in industrial settings, power transmission, and distribution.

The consistent 18% GST rate across all types of junction boxes, irrespective of their voltage rating, simplifies tax calculations for businesses in this sector.