HSN code directory

HSN Code 8523: Electrical apparatus for switching or protecting electrical

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 fibre bundles or cables


All 8-digit HSN codes under this heading

HSN codeDescription
85231111Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm: - for recording sound: audio cassettes
85231119Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm: - for recording sound: other
85231121Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm: - for recording phenomena other than sound: video cassettes
85231122Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm: - for recording phenomena other than sound: other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls
85231129Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm: - for recording phenomena other than sound: other
85231211Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording sound: audio cassettes
85231219Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording sound: other
85231221Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound: video cassettes
85231222Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound: other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls
85231229Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound: other
85231311Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound: audio cassette tape of width exceeding 6.5 mm but not exceeding 35 mm, and 16 mm sprocket tapes
85231312Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound: other audio cassette tape
85231313Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound: other audio magnetic tape of width exceeding6.5 mm but not exceeding 35 mm, and 16 mm sprocket tapes
85231319Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound: other
85231321Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound: and 1 video cassettes
85231322Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound: # video cassette suitable to work with betacam, betacam sp/m ii and vhs type vcr
85231323Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound: other video cassettes
85231324Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound: and 1 video tapes
85231325Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound: other video tapes
85231329Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound: other
85232010Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: hard disc pack
85232020Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: floppy disc or diskettes
85232090Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: other
85232100Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - magnetic media - - cards incorporating a magnetic stripe
85232910Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - magnetic media - - other - -- audio cassettes
85232920Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - magnetic media - - other - -- video cassettes
85232930Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - magnetic media - - other - -- video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls
85232940Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - magnetic media - - other - -- 3/4 inch and 1 inch video cassettes
85232950Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - magnetic media - - other - -- 1/2 inch video cassettes suitable to work with betacam, betacam sp/m ii and vhs type vcr
85232960Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - magnetic media - - other - -- other video cassettes and tapes 3/4 inch and 1 inch video cassettes
85232970Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - magnetic media - - other - -- all kinds of magnetic discs
85232980Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - magnetic media - - other - -- cartridge tape
85232990Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - magnetic media - - other - -- other
85233000Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 cards incorporating a magnetic stripe
85234110Compact disc (audio/video)
85234120Blank master discs (that is, substrate) for producing stamper for compact disc
85234130Matrices for production of records; prepared record blanks
85234140Cartridge tape
852341501/2 inch video cassette suitable to work with digital vcr
85234160Dvd
85234190Other
85234910Compact disc (audio)
85234920Compact disc (video)
85234930Stamper for cd audio, cd video and cd-rom
85234940Dvd
85234950Matrices for production of records; prepared record blanks
85234960Cartridge tape
852349701/2 inch video cassette suitable to work with digital vcr
85234990Other
85235100Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - semi-conductor media - - solid-state non-volatile storage devices
85235210Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - semi-conductor media - - smart cards - -- sim cards
85235220Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - semi-conductor media - - smart cards - -- memory cards
85235290Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - semi-conductor media - - smart cards - -- other
85235910Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - semi-conductor media - - other - -- proximity cards and tags
85235990Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - semi-conductor media - - other - -- other
85238010Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - other - -- gramaphone records
85238020Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - other - -- information technology software
85238030Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - other - -- audio-visual news or audio visual views
85238040Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - other - -- childrens video films
85238050Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - other - -- video tapes of educational nature
85238060Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - other - -- 2-d/3-d computer graphics
85238090Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters production of discs, but excluding products of chapter 37 - other - -- other
85239010Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: matrices for the production of records; prepared record blanks
85239020Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: cartridge tape
85239030Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: video cassette suitable to work with digital type vcr
85239040Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: unrecorded compact disc (audio)
85239050Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: compact disc recordable
85239060Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: blank master disc (i.e. substrate) for producing stamper for compact disc
85239090Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: other


GST rate guide for this chapter

Most electrical machinery and electronics, including mobile phones, televisions and monitors, are taxed at 18%. Solar and renewable energy devices attract 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.