Relay HSN Code

Understand the Relay HSN Code Under GST

For businesses dealing with relays, understanding their Harmonized System of Nomenclature (HSN) code is crucial for navigating India’s Goods and Services Tax (GST) regulations. This classification determines the applicable GST rate for these essential electrical switching devices.

Based on the provided data, relays are classified under Chapter 85, which covers “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.” Specifically, relays fall under the heading for “Electrical Apparatus For Switching Or Protecting Electrical Circuits, Or For Making Connections To Or In Electrical Circuits.”

Identify the Specific HSN Code for Relays

The relevant HSN code for relays, as part of a broader category, is 8536. The data provides several subcodes within this heading, all attracting an 18% GST rate, effective with a revision on 15th November 2017:

• 85369090: Other electrical apparatus for switching or protecting electrical circuits.
• 85361040: Fuses having a voltage exceeding 1,000 volts.
• 85362020: Automatic circuit breakers having a voltage exceeding 1,000 volts.
• 85366110: Lamp-holders of ceramic material.
• 85365020: Other switches (including push-button switches) for a voltage not exceeding 1,000 volts.
• 85365010: Microswitches for a voltage not exceeding 1,000 volts.
• 85369020: Terminal blocks.
• 85369010: Connectors for optical fibres, optical fibre bundles or cables.
• 85367000: Connectors for optical fibres, optical fibre bundles or cables.
• 85369030: Junction boxes.
• 85361090: Other fuses.
• 85362090: Other automatic circuit breakers.
• 85361050: Cut-outs.
• 85366190: Other lamp-holders.
• 8536: Electrical apparatus for switching or protecting electrical circuits.
• 85364900: Other relays for a voltage not exceeding 60 volts.
• 85361010: Cartridge fuses.
• 85363000: Other circuit breakers for a voltage not exceeding 1,000 volts.
• 85362030: Automatic circuit breakers for a voltage not exceeding 1,000 volts.
• 853618: Other fuses.

While “relays” are explicitly mentioned in the description of heading 8536, the specific subcodes provided do not uniformly highlight “relays.” However, 85364900 specifically mentions “other relays for a voltage not exceeding 60 volts.” Other types of relays, depending on their specifications (voltage, type), would likely fall under other subcodes within 8536, such as 85369090 (other switching apparatus).

Understand the Significance of Accurate HSN Code Usage

Using the correct HSN code for electrical relays is essential because:

• It determines the applicable GST rate: For electrical relays, the rate is 18%. Using an incorrect HSN code from another context could lead to the application of a wrong tax rate.
• It ensures compliance with GST regulations: Correct HSN codes are mandatory for GST invoices and return filings.
• It facilitates clear communication in business transactions involving electrical components.