Speakers and Microphones HSN Code & GST Rate

The HSN code for speakers and microphones falls under Heading 8518 in India.

The exact HSN code depends on the product type. Microphones fall under 851810, while loudspeakers are classified under codes such as 85182100, 85182200 and 851829, depending on their configuration.

Speakers and microphones under HSN 8518 generally attract 18% GST.

What Is the HSN Code for Speakers and Microphones?

The broad HSN heading is:

8518 — Microphones and stands therefor; loudspeakers; headphones and earphones; audio-frequency amplifiers and related sound equipment

Common classifications include:

• 851810 – Microphones and stands therefor

• 85182100 – Single loudspeakers mounted in their enclosures

• 85182200 – Multiple loudspeakers mounted in the same enclosure

• 851829 – Other loudspeakers

• 851830 – Headphones, earphones and certain microphone/speaker sets

• 85184000 – Audio-frequency electric amplifiers

• 85185000 – Electric sound amplifier sets

The correct HSN should be selected according to the exact audio product being supplied.

Speakers and Microphones HSN Code – Quick Summary

Speakers and Microphones HSN Code Details

Speakers and microphones fall under Chapter 85 of the HSN classification.

HSN Codes for Different Types of Speakers and Microphones

The exact code therefore depends on whether the product is a microphone, single speaker, multiple-speaker enclosure, headphone or another audio device.

GST Rate on Speakers and Microphones

Speakers, microphones and related audio equipment under HSN 8518 generally attract 18% GST.

For an applicable intra-state supply:

• 9% CGST

• 9% SGST

For an applicable inter-state supply:

• 18% IGST

Example

If speakers have a taxable value of ₹20,000:

• Taxable value: ₹20,000

• GST @ 18%: ₹3,600

• Total invoice value: ₹23,600

For an applicable intra-state transaction:

• CGST @ 9% = ₹1,800

• SGST @ 9% = ₹1,800

What Is Included Under HSN 8518?

HSN 8518 broadly covers audio products such as:

• Microphones

• Microphone stands

• Loudspeakers

• Speakers mounted in enclosures

• Headphones

• Earphones

• Certain combined microphone and speaker sets

• Audio-frequency electric amplifiers

• Electric sound amplifier sets

• Certain parts of these products

The heading covers several distinct audio products, so the broad code 8518 should not be treated as the final product-level code in every case.

How to Choose the Correct HSN Code for Speakers and Microphones

1. Identify Whether the Product Is a Microphone or Speaker

For microphones:

851810

For loudspeakers, continue to the relevant speaker subheading.

2. Check the Speaker Configuration

If the product contains:

• One speaker mounted in its enclosure → 85182100

• Multiple speakers mounted in one enclosure → 85182200

• Another type of loudspeaker → appropriate code under 851829

3. Distinguish Speakers from Headphones

Headphones and earphones fall under 851830, rather than the loudspeaker subheadings.

4. Check Whether the Product Is an Amplifier

Audio-frequency amplifiers fall under:

85184000

Electric sound amplifier sets fall under:

85185000

5. Use the Most Specific Applicable Code

Where the exact speaker or microphone type is known, businesses should use the most specific tariff classification rather than only using the broad HSN 8518.

How to Add Speaker or Microphone HSN Code to an Invoice

When invoicing speakers or microphones:

1. Enter the exact product description, such as Single Enclosed Speaker or Microphone.

2. Add the applicable HSN code.

3. Enter the quantity and taxable value.

4. Apply the applicable GST rate.

5. Apply CGST and SGST for an applicable intra-state supply or IGST for an applicable inter-state supply.

6. Include the remaining mandatory GST invoice details.

Example Invoice Entries

Related HSN Codes

Sources

• Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 8518

• Ministry of Commerce & Industry, Government of India — Indian tariff classification for Chapter 85

• Government of India tariff schedules — HSN 851810, 85182100, 85182200, 851829 and related audio classifications

Last Reviewed: 1 October 2026

The exact HSN code depends on the type and configuration of the audio product. Businesses should use the most specific classification that matches the item supplied.