GST Rates And HSN On Mobile / Telecommunication Equipment,
Microphones, Headphones, Speakers, Sound & Video Recorders, Cds/Dvds, SIM/Memory
Cards, And Flat-Panel Display Modules (Chapter
85)
Chapter 85 of the GST Tariff covers a wide range of
electrical and electronic machinery and equipment including telecommunication
devices, audio & video recording systems, semiconductor devices, storage
media, and flat-panel displays.
Below is the complete HSN code-wise GST rate list from
Chapter 85.
|
HSN
Code
|
Description
of Goods
|
CGST
|
SGST/UTGST
|
IGST
|
Total
GST Rate
|
|
8517
|
Telephones,
including smartphones, aerials, circuit boards, and parts
|
9%
|
9%
|
18%
|
18%
|
|
8517
7100
|
Aerials
and aerial reflectors; parts suitable for use therewith
|
9%
|
9%
|
18%
|
18%
|
|
8517
7910
|
Populated,
loaded or stuffed printed circuit boards
|
9%
|
9%
|
18%
|
18%
|
|
8517
7990
|
Other
parts of telephone/communication equipment
|
9%
|
9%
|
18%
|
18%
|
|
8518
|
Microphones,
loudspeakers, headphones, amplifiers
|
9%
|
9%
|
18%
|
18%
|
|
8518
1000
|
Microphones
and stands
|
9%
|
9%
|
18%
|
18%
|
|
8518
2100
|
Single
loudspeakers, mounted in enclosures
|
9%
|
9%
|
18%
|
18%
|
|
8518
2200
|
Multiple
loudspeakers
|
9%
|
9%
|
18%
|
18%
|
|
8518
3000
|
Headphones
& earphones (wired/wireless)
|
9%
|
9%
|
18%
|
18%
|
|
8519
|
Sound
recording/reproducing apparatus (CD/DVD/MP3 players)
|
9%
|
9%
|
18%
|
18%
|
|
8519
2000
|
Apparatus
operated by coins, banknotes, cards
|
9%
|
9%
|
18%
|
18%
|
|
8519
3000
|
Turntables,
record-decks
|
9%
|
9%
|
18%
|
18%
|
|
8519
8100
|
CD
players, MP3 players
|
9%
|
9%
|
18%
|
18%
|
|
8521
|
Video
recording/reproducing apparatus (VCR, DVR, digital recorders)
|
9%
|
9%
|
18%
|
18%
|
|
8521
0111
|
Professional
video tape recorders (½” or 1” tape)
|
9%
|
9%
|
18%
|
18%
|
|
8521
0121
|
Betacam
or digital betacam recorders
|
9%
|
9%
|
18%
|
18%
|
|
8521
0990
|
Other
video recorders
|
9%
|
9%
|
18%
|
18%
|
|
8522
|
Parts
& accessories of apparatus under 8519 & 8521
|
9%
|
9%
|
18%
|
18%
|
|
8522
1000
|
Pick-up
cartridges
|
9%
|
9%
|
18%
|
18%
|
|
8522
9000
|
Other
parts & accessories
|
9%
|
9%
|
18%
|
18%
|
|
8523
|
Magnetic
media, semiconductor devices, SIM cards, memory cards
|
9%
|
9%
|
18%
|
18%
|
|
8523
2100
|
Magnetic
stripe cards
|
9%
|
9%
|
18%
|
18%
|
|
8523
2910
|
Audio
cassettes
|
9%
|
9%
|
18%
|
18%
|
|
8523
2940
|
Video
cassettes (½” & 1”)
|
9%
|
9%
|
18%
|
18%
|
|
8523
2970
|
Magnetic
discs
|
9%
|
9%
|
18%
|
18%
|
|
8523
4110
|
Compact
discs (CD/DVD – audio/video)
|
9%
|
9%
|
18%
|
18%
|
|
8523
4930
|
Stampers
for CD/DVD production
|
9%
|
9%
|
18%
|
18%
|
|
8524
|
Flat
panel display modules (LCD, OLED, touch screens)
|
9%
|
9%
|
18%
|
18%
|
|
8524
7210
|
LCD
display modules
|
9%
|
9%
|
18%
|
18%
|
|
8524
7310
|
OLED
display modules
|
9%
|
9%
|
18%
|
18%
|
|
8524
7390
|
Other
flat panel displays
|
9%
|
9%
|
18%
|
18%
|
Conclusion
- Almost
all goods in Chapter 85 attract 18% GST (9% CGST + 9% SGST / 18% IGST).
- This
includes telecommunication equipment, microphones, headphones, speakers,
sound & video recorders, CDs/DVDs, SIM/memory cards, and flat-panel
display modules.
- Correct
HSN classification is critical to avoid compliance issues.
Disclaimer:
The GST rates provided above are updated to the best of our information. However, there may be variations arising from subsequent government updates. GSTVidhi shall not be held responsible for any inadvertent errors or discrepancies. For confirmation of the "Effective Date" of GST or cess rates, users are advised to refer to the official CBIC website.
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