The HSN code for telephone sets is 8517, and the applicable GST rate in India is generally 18%. Smartphones fall under HSN 85171300, other cellular or wireless telephones under 85171400, and cordless landline telephones under 85171110 or 85171190, depending on their type.
What Is the HSN Code for Telephone Sets?
Telephone sets are classified under HSN heading 8517 of Chapter 85, which covers electrical machinery and equipment.
Heading 8517 includes smartphones, mobile phones, cordless landline telephones, other telephone sets and certain telecommunications equipment.
The appropriate eight-digit HSN code depends on the device’s technology and product description.
Telephone Sets HSN Code List
| HSN Code | Product Description | GST Rate |
|---|---|---|
| 85171110 | Push-button line telephone sets with cordless handsets | 18% |
| 85171190 | Other line telephone sets with cordless handsets | 18% |
| 85171300 | Smartphones | 18% |
| 85171400 | Other telephones for cellular or wireless networks | 18% |
| 85171810 | Other telephone sets, push-button type | 18% |
| 85171890 | Other telephone sets | 18% |
These are the principal eight-digit tariff items for telephone sets under the current classification.
Note: Older references may list smartphones under HSN 851712. The updated classification introduced HSN 851713 for smartphones and HSN 851714 for other cellular or wireless telephones.
GST Rate on Telephone Sets in India
Telephone sets classified under HSN 8517 generally attract 18% GST.
For intra-state sales, the tax is divided into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.
This rate covers smartphones, feature phones, cordless landline telephones and other qualifying telephone sets.
GST Calculation Example
Suppose a mobile phone retailer sells a smartphone for ₹20,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable Value | ₹20,000 |
| GST @ 18% | ₹3,600 |
| Total Invoice Value | ₹23,600 |
For an intra-state sale, the GST comprises ₹1,800 CGST and ₹1,800 SGST.
HSN Codes for Different Types of Telephone Sets
Smartphones – HSN 85171300
Smartphones are classified under HSN 85171300.
This category covers mobile phones with advanced computing capabilities, typically including internet access, application support and touchscreen interfaces.
The applicable GST rate is 18%.
Feature Phones – HSN 85171400
Mobile phones that do not qualify as smartphones generally fall under HSN 85171400 when designed for cellular or other wireless networks.
This includes conventional feature phones used primarily for calling, messaging and basic mobile functions.
The applicable GST rate is 18%.
Cordless Landline Phones – HSN 85171110 or 85171190
Line telephone sets with cordless handsets fall under subheading 851711.
Push-button models are classified under HSN 85171110, while other qualifying models fall under HSN 85171190.
The applicable GST rate is 18%.
Other Landline Telephone Sets – HSN 85171810 or 85171890
Other telephone sets that do not fall under the preceding categories are classified under subheading 851718.
Push-button models fall under HSN 85171810, while other qualifying telephone sets fall under HSN 85171890.
The applicable GST rate is 18%.
Telephone Sets vs Other Telecom Equipment: HSN Difference
Although Heading 8517 includes telephone sets, it also covers certain telecommunications and networking equipment.
| Product | HSN Code |
|---|---|
| Smartphones | 85171300 |
| Other cellular or wireless telephones | 85171400 |
| Cordless landline telephone sets | 851711 |
| Other telephone sets | 851718 |
| Telecommunications base stations | 85176100 |
| Certain modems and networking equipment | 851762 |
Businesses should not classify every telecommunications product as a telephone set.
For example, a smartphone and a networking router may fall under the same four-digit heading but use different eight-digit tariff items.
Frequently Asked Questions
What is the eight-digit HSN code for smartphones?
The eight-digit HSN code for smartphones is 85171300, with an applicable GST rate of 18%.
What is the HSN code for feature phones?
Feature phones designed for cellular or other wireless networks generally fall under HSN 85171400.
Is GST on telephone sets 18%?
Yes. Telephone sets under HSN 8517 generally attract 18% GST in India.
Is HSN 851712 still used for smartphones?
No. Under the updated tariff classification, smartphones fall under HSN 85171300. Other cellular or wireless telephones fall under HSN 85171400.
Sources
- CBIC – GST Goods and Services Rates – GST rate for HSN 8517.
- DGFT – Appendix 4RE – Eight-digit tariff classifications.
- Ministry of Commerce – India’s Tariff Schedule – Classification of smartphones and other telephones.
- Notification No. 9/2025-Central Tax (Rate), as amended – Applicable GST rate schedule.
Last Reviewed: 16 October 2026
