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of <h1>GST 18% from 22-09-2025 on high-voltage switching and protective electrical apparatus classified under Tariff Item 8535 (Schedule II)</h1> Tariff item 8535 classifies electrical apparatus for switching, protecting, or making connections in electrical circuits (including switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, connectors, junction boxes) intended for voltage exceeding 1,000 volts, as taxable at GST 18% effective 22-09-2025 under Schedule II per the applicable notification. This change governs taxation of such high-voltage switching and protective equipment from the effective date.
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