Understanding HS Code For Switch
Switches are essential components in electrical circuits, used to control the flow of electricity in households, commercial buildings, machinery, and electronic devices. These include wall switches, toggle switches, push buttons, dimmers, and smart switches. Each type is categorized under Harmonized System (HS) codes for accurate customs classification and taxation.
Switches fall under Chapter 85 – Electrical Machinery And Equipment. The key heading is:
HS Code 8536 – Electrical apparatus for switching or protecting electrical circuits.
Importance Of HS Code For Switch
Accurate HS classification for switches is important for:
- Correct Customs Duty: Ensures proper duty and tax calculation during import/export.
- GST Compliance: Helps determine applicable GST rates.
- Trade Agreements: Supports preferential duty eligibility under FTAs.
- Inventory Classification: Assists in ERP systems and logistics management.
HS Code Classification For Switch
Different types of switches are classified under subheadings based on voltage and use:
- 85365020 – Switches for domestic use (e.g., wall switches)
- 85365030 – Push-button type switches
- 85365040 – Toggle and rotary switches
- 85365090 – Other switches (industrial, panel-mounted, etc.)
- 85366990 – Modular switchboards/switch assemblies
GST Rates For Switches In India
The GST on electrical switches in India is:
- All types of switches (HS 8536): 18% GST
- Smart switches / IoT-based: Also fall under the same GST slab unless notified separately
There is no differentiation in GST for type or use — all switches attract a uniform 18% GST.
HS Codes And GST Rates For Switch
Here’s a table listing common switch types, HS codes, and applicable GST rates:
💡 GST on Electrical Switches & Panels (2025)
| 🔌 Product | 🔢 HS Code | 📝 Category | 💰 GST |
|---|---|---|---|
| 🧱 Wall Switch (Modular / Standard) | 85365020 | Electrical switches for domestic use | 18% |
| 🔘 Push Button Switch | 85365030 | Push type switches for control systems | 18% |
| 🔄 Toggle / Rotary Switch | 85365040 | Toggle, rotary, and selector switches | 18% |
| 📱 Smart Switch (Wi-Fi/IoT) | 85365090 | Electronic smart switches, app-controlled | 18% |
| 🏭 Industrial Control Switch / Panel | 85365090 | Heavy-duty and panel-mounted switches | 18% |
| 🧰 Switchgear / Modular Plate Assembly | 85366990 | Switch panels and connectors | 18% |
📌 Note: All types of domestic and industrial switches, including smart modules, fall under 18% GST.
Final Thoughts
Switches are primarily classified under HS Code 8536, with subcategories for push-button, toggle, rotary, and smart switches. In India, all types of switches attract 18% GST, making it easier for businesses to manage compliance. Accurate HS classification helps in correct invoicing, customs clearance, and seamless international trade.
FAQs
The HS code for domestic wall switches is 85365020.
All types of switches attract a flat 18% GST.
Smart switches fall under 85365090, like other electronic switches.
Yes, toggle switches use 85365040, and push-button switches use 85365030.
Modular switch assemblies fall under 85366990.
