HSN code 85364100 is the 8-digit tariff item for 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 and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fiber bundles or cables, for a voltage not exceeding 60 v, under heading 8536 and sub-heading 853641 (Chapter 85). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 85364100 at a glance
| Tariff item (8 digits) | 85364100 |
|---|---|
| Heading (4 digits) | 8536: 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 and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fiber bundles or cables |
| Sub-heading (6 digits) | 853641: For a voltage not exceeding 60 v |
| 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 |
| Description | 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 and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fiber bundles or cables, for a voltage not exceeding 60 v |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 508 (HSN 8536) covers "Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays..." at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 8536 | 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, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fibre bundles or cables | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 508 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 85364100 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 85364100
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (8536) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (853641) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85364100), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 8536
- HSN 85361010: Fuses, for switches having rating upto 15 amps, rewireable (18%)
- HSN 85361020: Fuses, for switches having rating above 15 amps, high rupturing capacity or rewireable (18%)
- HSN 85361030: Other rewireable fuses (fuses) (18%)
- HSN 85361040: Other high rupturing capacity fuses (18%)
- HSN 85361050: Fuses gear (fuses) (18%)
- HSN 85361060: Electronic fuses (fuses) (18%)
- HSN 85361090: Fuses: other (18%)
- HSN 85362010: Air circuit breakers (automatic circuit breakers) (18%)
- HSN 85362020: Moulded case circuit breakers (automatic circuit breakers) (18%)
- HSN 85362030: Miniature circuit breakers (automatic circuit breakers) (18%)
- HSN 85362040: Earth leak circuit breakers (automatic circuit breakers) (18%)
- HSN 85362090: Automatic circuit breakers: other (18%)
- HSN 85363000: Other apparatus for protecting electrical circuits (18%)
- HSN 85365010: Control and switch gears (other switches) (18%)
- HSN 85365020: Other switches, of plastic (18%)
- HSN 85365090: Other switches: other (18%)
- HSN 85366110: Lampholders, of plastic (18%)
- HSN 85366190: Lampholders, of other materials (18%)
- HSN 85366910: Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in... (18%)
- HSN 85366990: Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in... (18%)
- HSN 85367000: Connectors for optical fibres, optical fibre bundles or cables (18%)
- HSN 85369010: Motor starters for AC motors (18%)
- HSN 85369020: Motor starters for DC motors (18%)
- HSN 85369030: Junction boxes (other apparatus) (18%)
See every rate entry for the heading on the HSN 8536 page, or all Chapter 85 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).