Metal junction box HSN Code

Understanding the Metal Junction Box HSN Code

Metal junction boxes are fundamental components in electrical installations, providing a safe and enclosed space for joining electrical wires and protecting connections from environmental factors. From industrial settings to residential buildings, these robust enclosures are crucial for maintaining electrical safety and integrity. For businesses dealing with metal junction boxes, understanding their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is vital for compliance and efficient trade.

Metal Junction Boxes Reside in Chapter 85: Electrical Machinery and Equipment

The HSN classification for metal junction boxes falls squarely under Chapter 85: 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. This chapter covers a vast array of electrical components, and junction boxes are specifically mentioned as key elements for making connections in electrical circuits.

HSN 8536: Electrical Apparatus for Making Connections to Electrical Circuits (Voltage Not Exceeding 1,000 Volts)

This is the most common and appropriate heading for standard metal junction boxes used in most residential, commercial, and light industrial applications. These are designed for circuits operating at voltages of 1,000 volts or less.

• 85369030: This HSN code is explicitly for “Other apparatus: Junction boxes” under the broader heading of electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage not exceeding 1,000 volts. This is the primary code for general-purpose metal junction boxes.
• 85369090: This is a broader “Other apparatus: Other” category under the same heading, sometimes used if a junction box has additional integrated components or specific features not covered by 85369030.

The GST rate for metal junction boxes under HSN 8536 (including 85369030 and 85369090) is consistently 18%, effective from November 15, 2017, with some initial applications from July 1, 2017.

HSN 8535: Electrical Apparatus for Making Connections to Electrical Circuits (Voltage Exceeding 1,000 Volts)

For metal junction boxes designed for high-voltage applications (exceeding 1,000 volts), they will be classified under HSN 8535. This typically applies to industrial or power distribution systems.

• 85359040: This HSN code specifically mentions “Junction boxes” within the category of “Other” electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage exceeding 1,000 volts.

The GST rate for metal junction boxes under HSN 8535 is also 18%, effective from July 1, 2017.

HSN 8538: Parts Suitable for Apparatus of Headings 8535, 8536 or 8537

In some cases, if a metal box is clearly identified as a specific part of a larger electrical apparatus (like a control panel or switchgear) rather than a standalone junction box, it might fall under HSN 8538.

• 85389000: This covers “Other” parts suitable for use solely or principally with the apparatus of headings 8535, 8536, or 8537. A plain metal enclosure intended to become a junction box by adding internal components might fall here, though a pre-configured metal junction box is more likely under 8536 or 8535.

The GST rate for these parts under HSN 8538 is also 18%.