HSN CODE - 85359040 : JUNCTION BOXES (BUS BAR)

Harmonised System of Nomenclature (HSN Codes) 85359040 are used for the JUNCTION BOXES (BUS BAR) products under Goods and Service Tax classification.

India was originally using 6 digit HSN codes to classify commodities but later two more digits were added to make the codes more precise, resulting in an 8 digit classification.

Understanding HSN Code 85359040

First two digits (85) represent the chapter number which is 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.

Next two digits (35) represent the heading number which is 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

Next two digits (90) represent the product code which is Other

Last two digits (40) are for final or deeper classification which is JUNCTION BOXES (BUS BAR)

All 8 digits of HSN code is mandatory for export & imports for tax invoice of GST.