HSN Code for Electrical Items, and What Goes on the Bill

HSN code for electrical items: the short answer

The HSN code for electrical items such as switches, sockets, lamp holders and MCBs sits in heading 8536 of Chapter 85: switches are 8536 50 20, sockets 8536 69 10, lamp holders 8536 61 10 and MCBs 8536 20 30, under the Customs Tariff of India that GST follows. Modular plates and boxes are 8538 90 00, empty MCB boxes 8538 10, fan regulators 8414 90 30, LED lights fall under headings 8539 and 9405, and wire under 8544. Every one of these carries 18% GST today. Switches, sockets and MCBs have been at 18% since 15 November 2017; LED lights moved from 12% to 18% on 22 September 2025.

Dealers and contractors ask us for HSN codes all the time. A buyer at a counter in Andheri wants the code before the bill is typed; an accountant in Pune wants to match it against the purchase register. Below we set out the tariff codes for each type of product we make at our Marol works, how to read the eight digits, how many digits your invoice actually needs, and how CGST, SGST and IGST show up on a bill.

One warning: the code on your tax invoice is your responsibility, so when in doubt ask your chartered accountant.

What the eight digits of an HSN code mean

HSN stands for Harmonized System of Nomenclature. The first six digits come from the World Customs Organization’s Harmonized System, which more than 200 countries and economies use. India adds two more digits to make an eight-digit tariff item. Read our switch code from left to right and each pair narrows the product down.

Anatomy of an 8-digit HSN code: 8536 50 20

Drawn by us. Descriptions shortened from the Customs Tariff of India; the first six digits follow the World Customs Organization’s Harmonized System. Tap the diagram to open it full size.

85 is the chapter: electrical machinery and equipment. 8536 is the heading: apparatus for switching, protecting or making connections in circuits up to 1,000 V, which is why switches, sockets, lamp holders and MCBs all share it. 8536 50 is the sub-heading for other switches, and 8536 50 20 is India’s tariff item for other switches of plastic.

The practical point: two products with the same first four digits usually sit in the same tax bracket. Everything in heading 8536 is in the 18% schedule. The last digits matter more for customs and statistics than for the rate on a home switch.

HSN code for switches, sockets and MCBs

These are the three codes asked for most at our counter. Each is the Customs Tariff line for that type of product; our full range and MRPs are in the e-catalogue.

Switches 8536 50 20. This covers our modular switches in KEMPS and VIZA and our VIYONA conventional switches alike, plus bell pushes. Example: KEMPS PEONY K101 10AX 1 way switch, MRP ₹65 in white; VIYONA 151 16 A 1 way switch with ISI mark, MRP ₹74. Our ISI-marked switches, such as the 151, are made under licence IS 3854 CM/L-7567794.

Sockets 8536 69 10, the tariff item for plugs and sockets of plastic. Example: VIYONA 153 6 and 16 A universal socket with shutter, MRP ₹90. If you are unsure which socket rating to fit, our switch and socket ratings guide explains 6, 16 and 32 A.

MCBs 8536 20 30, miniature circuit breakers. Example: VIYONA 401 single pole MCB, 6 to 32 A, MRP ₹145, made under IS/IEC 60898-1 CM/L-2544151. See the full MCB price list for double, three and four pole MRPs.

HSN code for lamp holders, plates, boxes and switch boards

Lamp holders and ceiling roses 8536 61 10, lamp-holders of plastic. Example: VIYONA 201 angle holder in polycarbonate, MRP ₹26. Our VIYONA lamp holder range lists batten, pendant and skirt holders under the same code.

Modular plates, concealed boxes and brackets 8538 90 00. Heading 8538 is for parts used solely or principally with the apparatus of 8535, 8536 or 8537, and a plate or a box is exactly that. Example: KEMPS ORCHID plate K301, 1M in white, MRP ₹102. Our plates come from 1M upwards; the plate size calculator tells you which one a board needs.

Combined units and flex boxes 8537 10 00. Heading 8537 covers boards and cabinets equipped with two or more apparatus of 8535 or 8536, for a voltage up to 1,000 V. A 3 in 1 switch-socket combined has two, so it moves out of 8536. Examples: VIYONA 159 3 in 1 universal switch-socket combined, MRP ₹150; 271 V2 2×4 metre flex box, MRP ₹285.

Empty MCB boxes and DB enclosures 8538 10: boards and cabinets for 8537 goods, not equipped with their apparatus. An MCB box sold without MCBs is a part, not a finished board. Example: VIYONA 371 2–4 way SPN white line MCB box, MRP ₹380. The MCB box size list has every size.

HSN code for fan regulators, dimmers, indicators and irons

Not everything on an electrician’s list is in heading 8536. A few of our products sit in other chapters.

Fan regulators 8414 90 30, parts of electric fans, because heading 8414 is fans and a regulator is used principally with one. Example: VIYONA 145 ABS plate type 5 step regulator, MRP ₹230; the modular VIZA V1276 TINY EME 4 step regulator is MRP ₹374.

Dimmers are where suppliers differ most: some use 8533 (resistors and potentiometers), others classify an electronic dimmer elsewhere, so confirm with your CA. Example: VIZA V1271 450 W TINY dimmer with LED, MRP ₹264. A dimmer is for lights, never for a fan; our fan regulator and dimmer page explains why.

Indicator lamps 8531 80 00, other visual signalling apparatus. Example: VIYONA 108 indicator lamp, MRP ₹30.

Dry irons 8516 40 00, electric smoothing irons. Example: VIYONA 601 Diamond dry iron, 1000 W, MRP ₹920.

Door bells and buzzers fall under heading 8531, electric sound or visual signalling apparatus. We give the four-digit heading here; check the eight-digit item on the invoice.

HSN code for LED lights and wire

For LED products and wire we give the four-digit heading, which is all most invoices need (see below).

LED lamps (bulbs) are heading 8539; the tariff item for LED lamps is 8539 52 00. Example: our 1068 18 W LED lamp, MRP ₹268, made under IS 16102 R-71026514.

LED fittings, such as panels, downlights, street and flood lights, are heading 9405, luminaires and lighting fittings. Since the 2022 edition of the Harmonized System, 9405 separates fittings designed solely for LED light sources, for example 9405 11 00 for ceiling and wall fittings and 9405 42 00 for other LED-only fittings. Example: 1021 LED Ultra Prime panel 10 W, MRP ₹300, under IS 10322 R-71026476.

Wire is heading 8544, insulated wire and cable. We do not make wire: VIYONA copper FR PVC wire to IS 694 is made for us by a partner. Example: 652 1.5 sq mm, 90 metre coil, catalogue rate ₹2,740. See the house wire price list for every size.

GST rate on electrical items after 22 September 2025

On 22 September 2025 the GST Council’s new rate notifications replaced the 2017 schedules. For goods, the main rates are now 5%, 18% and 40%; there is no 12% schedule any more.

For an electrical shop this is simpler than it sounds. Headings 8536, 8537, 8538 and 8544 are in the 18% schedule, as switches, sockets and MCBs have been since 15 Nov 2017. The one change for our trade was LED: lamps and fittings (8539, 9405) went from 12% to 18%, because none of them is in the 5% list, which for lighting covers only solar lamps and kerosene lanterns. Fans and their parts (8414) and irons (8516) are at 18% too.

Inside Maharashtra that 18% is split into 9% CGST and 9% SGST. On a sale to another state, such as a dealer in Ahmedabad or Indore, it is a single 18% IGST.

Rates can move again. The GST Council’s 57th meeting on 8 October 2026 made no rate change for these items in its press release, but check the latest notification before you set up a billing system.

How many HSN digits does your invoice need?

Your invoice needs at least four digits if your previous year’s aggregate turnover was up to ₹5 crore, and at least six above that. Most electrical shops and electricians are in the first group.

So a shop in Malad selling to a registered contractor can write 8536 against a box of switches and be within the rule. A distributor turning over more than ₹5 crore writes at least 853650.

Writing all eight digits is never wrong. The only risk with eight is copying the wrong line, which is why the next section shows how to check one.

How to read an electrical invoice: a worked example

Take one line on a B2B invoice: switches, HSN 8536, taxable value ₹1,000. Here is how the tax works out.

Step 1, check the place of supply. Seller and buyer both in Maharashtra: CGST + SGST. Buyer in Gujarat or Goa: IGST. If a Mumbai-to-Mumbai bill shows IGST, ask for it to be corrected.

Step 2, check the rate against the HSN. 8536 at 18% is right. 12% or 28% on a switch, socket or MCB is simply wrong: these have been 18% since 15 November 2017. On an LED light, 12% is a leftover from before 22 September 2025.

Step 3, check the arithmetic. ₹1,000 × 9% = ₹90 each for CGST and SGST, or ₹1,000 × 18% = ₹180 IGST. Line total ₹1,180.

Step 4, check your GSTIN and the seller’s. Input tax credit depends on the bill being in your registered name, so a cash bill with no GSTIN gives a contractor nothing to claim.

MRP, GST and what the counter price includes

Every MRP in our catalogue is a maximum retail price, and under the Legal Metrology (Packaged Commodities) Rules an MRP on a packaged product is inclusive of all taxes. GST is never added on top of an MRP at the counter.

To see the tax inside an MRP at 18%, divide by 118 and multiply by 18. For VIYONA 401 at MRP ₹145: 145 × 18 ÷ 118 ≈ ₹22.12 would be the GST if it sold at full MRP. In practice the selling price is often below MRP, and GST is charged on the actual taxable value, not on the printed figure.

Two habits that cause trouble at the counter:

• Adding 18% to MRP. It overcharges the buyer and breaks the Legal Metrology rule against selling above MRP.
• Billing the MRP as the taxable value when the real price was lower. The books then show tax that was never collected.

We sell only in full boxes through dealers, and we do not sell online, so the price you pay is set by your dealer. Ask them for a GST tax invoice with the HSN on every line.

How to check an HSN code before you bill

A wrong code rarely changes the tax on a switch, but it confuses returns, mismatches with your supplier’s filings and wastes an afternoon with your accountant. Five checks catch most errors:

• Start from the product type. Use the tariff heading for what the item is, as in the table on this page, not a code remembered from another product.
• Match the heading to the product. Switch, socket, holder or MCB: 8536. Plate, box or empty MCB box: 8538. Two or more devices on one board: 8537.
• Read the heading text, not a website summary. The CBIC rate notification and the Customs Tariff are the sources; many free code-finder pages are out of date.
• Match your supplier. If your purchase bill says 8536 and your sales bill says 8538 for the same switch, one of them is wrong.
• Ask when unsure. Your CA owns the final call; we can tell you which heading applies to any of our 2000+ products.

For a code or a test report before you order, use the contact page or the enquiry form, and see the full range on our products page.