HSN code for MCB.
MCB is classified under HSN code 853620 (AUTOMATIC CIRCUIT BREAKERS). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
GST rate for MCB
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | 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, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fibre bundles or cables | Sch II S.No 5089/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from heading 8536
Invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
More specific codes under 853620
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Full detail — official text, every sub-code and rate history — on the HSN 853620 code page → · chapter 85 — Electrical machinery and equipment and parts there
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing