What is the GST (IGST) rate for HSN code 85362030?

HSN code 85362030 (MCB) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 85362030?

The Basic Customs Duty (BCD) for HSN code 85362030 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 85362030 cover?

HSN code 85362030 covers MCB. It sits under Chapter 85 – 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, in Section XVI – MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES.

What is the unit of measurement for HSN code 85362030?

The standard unit of quantity (UQC) for HSN code 85362030 is u, as listed in the Customs Tariff.

What is the HSN code for an MCB?

Miniature circuit breakers are 85362030. Related protection devices sit alongside: air circuit breakers 85362010, moulded case circuit breakers (MCCB) 85362020 and earth leak circuit breakers (ELCB/RCCB) 85362040.

Which HSN code applies to circuit breakers above 1,000 volts?

Heading 8536 is limited to apparatus for voltages not exceeding 1,000 V. Switchgear for higher voltages is classified under heading 8535, and assembled panels/boards under 8537.

HSN Code Finder · Product

MCB HSN Code 8536

18% IGSTSchedule II

Miniature circuit breakers (MCBs) are classified under HSN heading 8536, which covers electrical apparatus for switching or protecting circuits up to 1,000 volts. Air, moulded-case, miniature and earth-leakage breakers each have their own tariff item.

Search any HSN code

Heading

8536

Primary code

85362030

GST / IGST

18%

Customs duty (BCD)

10%

MCB HSN codes & GST rates

The 8-digit HSN codes under heading 8536 (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 fiber bundles or cables.). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
85362010	Air circuit breakers	18%	10%
85362020	Moulded case circuit breakers	18%	10%
85362030	Miniature circuit breakers	18%	10%
85362040	Earth leak circuit breakers	18%	10%

FTA preferential rates: 12 partner agreement(s) listed for 85362030; best preferential rate 0% via ASEAN countries; 8 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for mcb?

The HSN code for mcb is 8536 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for mcb the most common is 85362030, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How mcb is classified under HSN

The HSN classification for mcb narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 852-digitElectrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
85364-digit headingELECTRICAL 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.
8536206-digit subheadingAutomatic circuit breakers :
853620308-digit tariff itemMiniature circuit breakers

Section XVI — MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Browse all of Chapter 85 Heading 8536 overview

GST on mcb

MCB (HSN 8536) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 85362030 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported mcb

When mcb (HSN 85362030) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹32.278. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 85362030 →

Conclusion

The HSN code for mcb is 8536 at the heading level, with 85362030 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.