Heading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8535Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
- Customs duty
- 7.5% to 10%
- 34 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 5% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
6 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8535 10 | Fuses | 10% | 18% | units |
| 8535 21 | For a voltage of less than 72.5 kV | 10% | 18% | units |
| 8535 29 | Other | 10% | 18% | units |
| 8535 30 | Isolating switches and make-and-break switches | 10% | 18% | units |
| 8535 40 | Lightning arresters, voltage limiters and surge suppressors | 7.5% | 18% | units |
| 8535 90 | Other | 7.5% | 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 34 tariff items: 7.5% to 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 34 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 5% for some goods.
- Until 21 September 2025 18%, or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 507 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | 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. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(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 | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 387 | 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 | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 473 | 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 | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8535 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lighting arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | — | — |
| 853501 | Tinned/Untinned cables lugs/ sockets/ connections/ ferules/ terminal ends, made of copper | 2.2% | Rs. 49 per Kg |
| 853599 | Others | 1.7% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 34 tariff items
China: the same goods (8535)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 16 in force and 6 expired under 8535. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8535.10.00.00 | Circuit fuses电路熔断器 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | AL |
| 8535.21.00.00 | Automatic circuit breakers, for a voltage < 72.5 kV电压<72.5千伏自动断路器 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | AL |
| 8535.29.10.00 | Automatic circuit breakers for a voltage of 72.5 kV ≤ voltage ≤ 220 kV72.5千伏≤电压≤220千伏的自动断路器 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8535.29.20.00 | Automatic circuit breakers for 220 kV < voltage <= 750 kV220千伏<电压≤750千伏的自动断路器 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8535.29.90.00 | Other automatic circuit breakers, for a voltage > 750 kV电压>750千伏的其他自动断路器 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8535.30.10.10 | Disconnecting switches and make-and-break switches, for a voltage of 72.5 kV to 220 kV, containing mercury72.5千伏≤电压≤220千伏的隔离开关及断续开关,含汞 | 8%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | 89 |
| 8535.30.10.90 | Other disconnecting switches and make-and-break switches for 72.5 kV ≤ voltage ≤ 220 kV其他72.5千伏≤电压≤220千伏的隔离开关及断续开关 | 8%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 8535.30.20.10 | Disconnecting switches and make-and-break switches for a voltage of > 220 kV but ≤ 750 kV, containing mercury220千伏<电压≤750千伏隔离开关及断续开关,含汞 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 89 |
| 8535.30.20.90 | Other disconnecting switches and make-and-break switches for a voltage of > 220 kV but ≤ 750 kV其他220千伏<电压≤750千伏隔离开关及断续开关 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8535.30.90.10 | Other disconnectors and make-and-break switches, containing mercury其他隔离开关及断续开关,含汞 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 89 |
| 8535.30.90.90 | Other disconnectors and switch-disconnectors其他隔离开关及断续开关 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | L |
| 8535.40.00.00 | Lightning arresters, voltage limiters and surge suppressors避雷器,电压限幅器及电涌抑制器 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8535.90.00.10 | Triggered spark gaps触发式火花隙 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | 3 |
| 8535.90.00.20 | Modules or assemblies with fast switching function具有快速开关功能的模件或组件 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | 3 |
| 8535.90.00.30 | Pantographs受电弓 | 5%China's provisional rate, lower than MFN | 10% | 13% | 13% | None |
| 8535.90.00.90 | Other electrical apparatus for switching circuits, for a voltage > 1000 V其他电压>1000伏电路开关等电气装置 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | L |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous8534Printed circuitsOne level upChapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articlesNext8536Electrical 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.
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.