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HSN 853518% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS

GST rate for HSN 8535 is 18%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeGoods
Intra-state split9% CGST + 9% SGST
Inter-state18% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 8535

18%

Specific items under 8535

HSN CodeDescriptionGST Rate
853510FUSES :18%
853521FOR A VOLTAGE OF LESS THAN 72.5 KV:18%
853529OTHER :18%
853530ISOLATING SWITCHES AND MAKE-AND-BREAK SWITCHES:18%
853540LIGHTNING ARRESTERS, VOLTAGE LIMITERS AND SURGE SUPPRESSORS :18%
853590OTHER :18%
85351010FOR SWITCHES HAVING RATING UPTO 15 AMPS, REWIREABLE18%
85351020FOR SWITCHES HAVING RATING ABOVE 15 AMPS, HIGH RUPTURING CAPACITY OR REWIREABLE18%
85351030OTHER REWIREABLE FUSES18%
85351040OTHER HIGH RUPTURING CAPACITY FUSES18%
85351050FUSES GEAR18%
85351090OTHER18%
85352111FOR A VOLTAGE OF 11 KV18%
85352112FOR A VOLTAGE OF 33 KV18%
85352113FOR A VOLTAGE OF 66 KV18%
85352119OTHER18%
85352121FOR A VOLTAGE OF 11 KV18%
85352122FOR A VOLTAGE OF 33 KV18%
85352123FOR A VOLTAGE OF 66 KV18%
85352129OTHER18%
85352190OTHER18%
85352911FOR A VOLTAGE OF 132 KV18%
85352912FOR A VOLTAGE OF 220 KV18%
85352913FOR A VOLTAGE OF 400 KV18%
85352919OTHER18%
85352921FOR A VOLTAGE OF 132 KV18%
85352922FOR A VOLTAGE OF 220 KV18%
85352923FOR A VOLTAGE OF 400 KV18%
85352929OTHER18%
85352990OTHER18%
85353010OF PLASTIC18%
85353090OTHER18%
85354010LIGHTNING ARRESTERS18%
85354020VOLTAGE LIMITERS18%
85354030SURGE SUPPRESSORS18%
85359010MOTOR STARTERS FOR AC MOTORS18%
85359020CONTROL GEAR AND STARTERS FOR DC MOTORS18%
85359030OTHER CONTROL AND SWITCHGEARS18%
85359040JUNCTION BOXES18%
85359090OTHER18%

Tax calculator for HSN 8535

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (9%)90.00
SGST (9%)90.00
Total invoice1180.00
Inter-state (IGST)
Taxable value₹1,000
IGST (18%)180.00
Total invoice1180.00
Chapter note
Electrical Machinery and Equipment. Phones (18%), Transformers, Batteries, Microphones.

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible
RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • Compare adjacent headings within Chapter 85 before finalizing.
  • Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
  • For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 8535

What is the GST rate for HSN 8535?

GST rate for HSN 8535 is 18%. Always verify the latest CBIC/GST notifications for changes.

Is HSN mandatory on invoices?

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?

Add HSN 8535 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.

Does ITC apply for this HSN?

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.

Sources & accuracy

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 8535