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. Chapter 85: Electrical machinery and equipment and parts thereof.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 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 Notification 9/2025-CT(R), Schedule II, S.No. 508 |
| Entries for the whole of Chapter 85 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service Notification 9/2025-CT(R), Schedule I, S.No. 437 |
| 18%9% + 9% | 84 or 85 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps Notification 9/2025-CT(R), Schedule II, S.No. 387 |
| 18%9% + 9% | 84 or 85 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer Notification 9/2025-CT(R), Schedule II, S.No. 473 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 8536 in the GSTN HSN master (37 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 8536 10 | FUSES : | – | |
| 8536 10 10 | FOR SWITCHES HAVING RATING UPTO 15 AMPS, REWIREABLE | – | Save |
| 8536 10 20 | FOR SWITCHES HAVING RATING ABOVE 15 AMPS, HIGH RUPTURING CAPACITY OR REWIREABLE | – | Save |
| 8536 10 30 | OTHER REWIREABLE FUSES | – | Save |
| 8536 10 40 | OTHER HIGH RUPTURING CAPACITY FUSES | – | Save |
| 8536 10 50 | FUSES GEAR | – | Save |
| 8536 10 60 | ELECTRONIC FUSES | – | Save |
| 8536 10 90 | OTHER | – | Save |
| 8536 20 | AUTOMATIC CIRCUIT BREAKERS : | – | |
| 8536 20 10 | AIR CIRCUIT BREAKERS | – | Save |
| 8536 20 20 | MOULDED CASE CIRCUIT BREAKERS | – | Save |
| 8536 20 30 | MINIATURE CIRCUIT BREAKERS | – | Save |
| 8536 20 40 | EARTH LEAK CIRCUIT BREAKERS | – | Save |
| 8536 20 90 | OTHER | – | Save |
| 8536 30 | OTHER APPARATUS FOR PROTECTING ELECTRICAL CIRCUITS | – | |
| 8536 30 00 | OTHER APPARATUS FOR PROTECTING ELECTRICAL CIRCUITS | – | Save |
| 8536 41 | FOR A VOLTAGE NOT EXCEEDING 60 V | – | |
| 8536 41 00 | FOR A VOLTAGE NOT EXCEEDING 60 V | – | Save |
| 8536 49 | OTHER | – | |
| 8536 49 00 | OTHER | – | Save |
| 8536 50 | OTHER SWITCHES : | – | |
| 8536 50 10 | CONTROL AND SWITCH GEARS | – | Save |
| 8536 50 20 | OTHER SWITCHES OF PLASTIC | – | Save |
| 8536 50 90 | OTHER | – | Save |
| 8536 61 | LAMPHOLDERS : | – | |
| 8536 61 10 | OF PLASTIC | – | Save |
| 8536 61 90 | OF OTHER MATERIALS | – | Save |
| 8536 69 | OTHER : | – | |
| 8536 69 10 | OF PLASTIC | – | Save |
| 8536 69 90 | OF OTHER MATERIALS | – | Save |
| 8536 70 | CONNECTORS FOR OPTICAL FIBRES, OPTICAL FIBRE BUNDLES OR CABLES | – | |
| 8536 70 00 | CONNECTORS FOR OPTICAL FIBRES, OPTICAL FIBRE BUNDLES OR CABLES | – | Save |
| 8536 90 | OTHER APPARATUS : | – | |
| 8536 90 10 | MOTOR STARTERS FOR AC MOTORS | – | Save |
| 8536 90 20 | MOTOR STARTERS FOR DC MOTORS | – | Save |
| 8536 90 30 | JUNCTION BOXES | – | Save |
| 8536 90 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (8536) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
