Push Button Switch HSN Code

Understanding the Push Button Switch HSN Code

When you hear “push button switch,” your mind might immediately go to the simple electrical components that turn devices on and off. However, in the world of HSN (Harmonised System of Nomenclature) codes and GST (Goods and Services Tax) in India, the term “push button” can lead to some surprising classifications. This blog post will explore how the HSN system categorizes items related to “push button switches,” highlighting the crucial distinctions for accurate tax compliance.

The “Push Button” Classifications in HSN

Based on the provided data, the HSN system differentiates significantly between an actual electrical switch and other items that merely have a “push button” mechanism or appearance.

Mobile Phones: The Unexpected “Push Button”

Perhaps the most prominent “push button” item in the given data is the mobile phone:

• Mobile Phone, Push Button Type: This category explicitly refers to feature phones or basic mobile phones that rely on physical push buttons for input. These are classified under HSN code 85171219. The GST rate for these mobile phones is 18%, with the latest effective date for this rate being April 1, 2020 (following earlier revisions).
• Mobile Phone, Other Than Push Button Type: For comparison, smartphones and other non-push button mobile phones fall under HSN code 85171211, also with an 18% GST rate and the same effective dates.

This indicates that “push button” here describes a type of mobile phone, not an isolated electrical switch component. Both these mobile phone categories belong to Chapter 85, which covers “Electrical machinery and equipment and parts thereof.”

Buttons for Garments and Fasteners

Another significant category in the data using the “button” term relates to apparel and fastening:

• Buttons, Press-Fasteners, Snap-Fasteners And Press-Studs: These items are primarily for clothing and accessories. They are grouped under HSN Chapter 96, “Miscellaneous manufactured articles.”
  • Buttons of Base Metals, Not Covered With Textile Material: HSN code 96062200 applies to these, with an 18% GST rate.
  • Buttons of Plastics, Not Covered With Textile Material: These fall under HSN code 96062100, also at an 18% GST rate.
  • Button Moulds And Other Parts Of Buttons; Button Blanks: This broader category (HSN 960630) includes specific codes like 96063090 (Other parts of buttons) and 96063010 (Button Blanks), both surprisingly with a 0% GST rate.
  • Press-Fasteners, Snap-Fasteners And Press-Studs and Parts Thereof: HSN codes 96061010 (Press-fasteners, snap-fasteners and press-studs) and 96061020 (Parts) also have a 0% GST rate.
  • Buttons of Coconut Shell Or Wood: These natural material buttons fall under HSN code 96062910, with a 0% GST rate.
  • Other Buttons (e.g., other materials): HSN code 96062990 covers these, also at 0% GST.

What About an Actual Electrical Push Button Switch?

The provided data does not directly list an HSN code for a standalone electrical “push button switch” (like for industrial control panels, home appliances, or light switches). This is a common point of confusion.

Typically, an actual electrical push-button switch would also fall under Chapter 85 (Electrical machinery and equipment), specifically within the broader categories for “switches, relays, fuses, plugs, sockets, lampholders, junction boxes” which often starts with HSN 8536. However, without explicit data for this, we must rely on the given information.

Other Related “Switch” Terms

The data also shows “Switch Blades” (73021010) under “Railway or Tramway Track Construction Material Of Iron Or Steel,” which refers to railway switches, not electrical components. Similarly, “Button Lac” (13011070) is a natural gum, unrelated to electrical switches.