The mcb hsn code is 8536, the heading for electrical apparatus that switches or protects circuits up to 1,000 volts, and GST on MCBs is 18%. The same heading covers RCCBs, MCCBs, fuses, relays, contactors, switches, sockets, plugs and connectors.
Above 1,000 volts the heading changes to 8535, and boards that hold several breakers move to 8537. This page lists each sub-heading, explains the box versus breaker question, and shows an electrical shop bill. The electrical range is on the electrical items hub.
MCB and switchgear: codes and GST rates
Item / HSN / GST- MCB (miniature circuit breaker)18%Automatic circuit breakers up to 1,000 V
- MCCB and RCCB18%Moulded case and residual current breakers
- Fuses18%Up to 1,000 V
- Relays18%Up to 60 V; others 8536 49
- Contactors18%Low voltage switching
- Modular switches and other switches18%Including limit and pressure switches
- Isolators18%Low voltage
- Sockets and plugs18%Lamp holders 8536 61
- Connectors, lugs and terminals18%Wire connectors
- MCB distribution box with breakers18%Boards for control or distribution
- Switchgear above 1,000 V18%HT breakers, isolators
Quick facts
HSN heading
8536: switching and protecting apparatus up to 1,000 voltsGST rate
18% (9% CGST + 9% SGST)Above 1,000 V
8535 at 18%Boards and panels
8537 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8537 for a loose MCB
8536 hsn code 8 digit guide
| Sub-heading | Product | GST |
|---|---|---|
| 8536 10 | Fuses | 18% |
| 8536 20 | Automatic circuit breakers: MCB, MCCB, RCCB, ELCB | 18% |
| 8536 30 | Other apparatus for protecting circuits, surge protectors | 18% |
| 8536 41 | Relays for up to 60 V | 18% |
| 8536 49 | Other relays, contactors | 18% |
| 8536 50 | Other switches: modular, push button, limit, pressure, isolators | 18% |
| 8536 61 | Lamp holders | 18% |
| 8536 69 | Plugs and sockets | 18% |
| 8536 70 | Connectors for optical fibres | 18% |
| 8536 90 | Other apparatus: terminals, junction boxes, lugs | 18% |
Mcb hsn code and gst rate for breakers
MCBs, MCCBs, RCCBs and ELCBs are automatic circuit breakers under 8536 20 when they work at up to 1,000 volts. All are 18%. The pole count and current rating do not change the code. Breakers for higher voltages are 8535 21 or 8535 29.
MCB box hsn code: empty or fitted
An empty MCB box or distribution board enclosure of metal is usually 8538 10 (boards and cabinets not equipped with apparatus). A distribution board supplied fitted with MCBs is 8537 10 as a board equipped for distributing electricity. Both are 18%. See electrical panels.
Switch hsn code and socket hsn code
Modular switches, rocker switches, push buttons, limit switches and pressure switches are 8536 50. Sockets and plugs are 8536 69, and lamp holders 8536 61. A switch and socket combined on one plate stays in 8536. A PoE network switch is not an electrical switch; it is network equipment under 8517 62.
Electrical shop bill
Electrical store invoice: MCB 32 A double pole, HSN 8536 20, 20 pieces, Rs 6,000. 6 A modular switch, HSN 8536 50, 100 pieces, Rs 4,500. Taxable value Rs 10,500. CGST 9% Rs 945. SGST 9% Rs 945. Total Rs 12,390.
An electrician wiring a building with breakers and switches bills a works contract instead. Cable is covered on the wires and cables page.
Items people confuse with switchgear
- Ear plugs for noise protection are not electrical; they are rubber or plastic articles at 18%.
- Extension boards with a cord and sockets are usually 8536 69 or 8544 42, depending on design.
- Timers and controllers with programmable logic go to 8537.
- Changeover switches for generators and inverters are 8536 50 when low voltage.
- Meter boxes and cable trays are classified by material, usually steel articles under 7326 or 7308.
Switchgear codes here are a general explanation of today's tariff. Voltage, design and whether apparatus is fitted on a board can change the heading, so match the product against the GST portal and ask a GST practitioner or chartered accountant about panel and project supplies.
Frequently asked questions
What is the hsn code for MCB?
MCBs are automatic circuit breakers under 8536 20, at 18%.
What is the 8536 hsn code gst rate?
18% for all switching and protecting apparatus under 8536.
What is the switch hsn code?
Electrical switches are 8536 50, at 18%.
What is the socket hsn code?
Plugs and sockets are 8536 69, at 18%.
What is the 8535 hsn code?
8535 is switchgear for voltages above 1,000 volts, at 18%.