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Socket HSN Code – Complete GST Guide | Busy

For businesses dealing with electrical items, understanding the correct socket HSN code is critical for GST compliance. Whether you sell wall sockets, power outlets, or industrial plugs, proper classification ensures accurate tax calculation, GST-compliant invoicing, and smooth filing of returns.

In this guide, we explain the HSN classification for sockets, applicable GST rates, and how Busy Accounting Software helps manage HSN codes efficiently.

What Is an HSN Code?

The HSN (Harmonized System of Nomenclature) is a standardized system for classifying goods globally. Developed by the World Customs Organization (WCO), it enables consistent categorization of products for taxation and trade purposes.

In India, HSN codes are used under the GST framework to:

Determine applicable tax rates

Streamline invoicing and compliance

Simplify import/export documentation

Each product or category has a unique HSN code, which ensures uniformity in taxation and record-keeping.

HSN Code for Sockets

Electrical sockets, plugs, and similar apparatus fall under Chapter 85 of the HSN classification: “Electrical machinery and equipment and parts thereof”.

The main HSN codes for electrical apparatus are:HSN CodeDescription8536.10Fuses8536.20Automatic circuit breakers8536.50Switches8536.90Other electrical apparatus, including sockets and plugs

Most electrical sockets are classified under HSN code 8536.90, which includes:

Wall sockets and power outlets

Electrical plugs and connectors

Modular and industrial sockets

Junction boxes used for electrical connections

Using this code correctly ensures that all GST and compliance requirements are met.

GST Rate on Sockets

Under GST, electrical sockets with HSN code 8536.90 generally attract a tax rate of 18%.

It’s important to differentiate products in the same chapter:

Switches – HSN 8536.50, 18% GST

Sockets & Plugs – HSN 8536.90, 18% GST

Circuit Breakers & Fuses – HSN 8536.10/8536.20

Correct HSN usage ensures accurate GST calculation and prevents compliance issues.

Importance of Using the Correct Socket HSN Code

✅ Accurate GST Billing – Correct classification ensures proper tax collection.

✅ Compliance with Law – Avoid penalties or notices from GST authorities.

✅ Seamless Input Tax Credit (ITC) – Buyers can claim ITC without issues.

✅ Professional Invoicing – Boosts credibility with customers and partners.

✅ Simplified Accounting & Reporting – Easier inventory management and audits.

Incorrect HSN codes can lead to mismatched returns, delayed refunds, and legal complications.

How Busy Simplifies HSN Code Management

Busy Accounting Software makes HSN management, GST billing, and return filing effortless. Here’s how Busy helps with sockets and electrical goods:

🔹 Auto-assign HSN codes based on product type

🔹 Generate GST-compliant invoices instantly

🔹 Automatically calculate GST rates according to product category

🔹 Maintain accurate item-wise records for accounting and audits

🔹 Update GST rates automatically in line with government notifications

🔹 Integrate HSN codes with GSTR-1 and GSTR-3B filing

With Busy, businesses can focus on growth while ensuring full GST compliance.

Conclusion

The correct socket HSN code (8536.90) is essential for GST compliance in the electrical goods industry. Using the right code ensures proper tax calculation, accurate invoicing, and hassle-free GST return filing.

Busy Accounting Software automates HSN management, GST invoicing, and return filing, making your electrical business compliant, efficient, and professional.

E-Invoice And HSN Code