{"id":7268,"date":"2024-01-11T10:58:27","date_gmt":"2024-01-11T10:58:27","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=7268"},"modified":"2026-10-16T04:36:26","modified_gmt":"2026-10-16T04:36:26","slug":"hsn-code-for-telephone-sets","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-telephone-sets\/","title":{"rendered":"Telephone Sets HSN Code & GST Rate in India"},"content":{"rendered":"

The HSN code for telephone sets is 8517<\/strong>, and the applicable GST rate in India is generally 18%<\/strong>. Smartphones fall under HSN 85171300<\/strong>, other cellular or wireless telephones under 85171400<\/strong>, and cordless landline telephones under 85171110 or 85171190<\/strong>, depending on their type.<\/p>\n

What Is the HSN Code for Telephone Sets?<\/h2>\n

Telephone sets are classified under HSN heading 8517<\/strong> of Chapter 85, which covers electrical machinery and equipment.<\/p>\n

Heading 8517 includes smartphones, mobile phones, cordless landline telephones, other telephone sets and certain telecommunications equipment.<\/p>\n

The appropriate eight-digit HSN code depends on the device’s technology and product description.<\/p>\n

Telephone Sets HSN Code List<\/h2>\n\n\n\n\n\n\n\n\n\n
HSN Code<\/th>\nProduct Description<\/th>\nGST Rate<\/th>\n<\/tr>\n
85171110<\/strong><\/td>\nPush-button line telephone sets with cordless handsets<\/td>\n18%<\/td>\n<\/tr>\n
85171190<\/strong><\/td>\nOther line telephone sets with cordless handsets<\/td>\n18%<\/td>\n<\/tr>\n
85171300<\/strong><\/td>\nSmartphones<\/td>\n18%<\/td>\n<\/tr>\n
85171400<\/strong><\/td>\nOther telephones for cellular or wireless networks<\/td>\n18%<\/td>\n<\/tr>\n
85171810<\/strong><\/td>\nOther telephone sets, push-button type<\/td>\n18%<\/td>\n<\/tr>\n
85171890<\/strong><\/td>\nOther telephone sets<\/td>\n18%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

These are the principal eight-digit tariff items for telephone sets under the current classification.<\/p>\n

Note:<\/strong> 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.<\/p>\n

GST Rate on Telephone Sets in India<\/h2>\n

Telephone sets classified under HSN 8517 generally attract 18% GST<\/strong>.<\/p>\n

For intra-state sales, the tax is divided into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.<\/p>\n

This rate covers smartphones, feature phones, cordless landline telephones and other qualifying telephone sets.<\/p>\n

GST Calculation Example<\/h3>\n

Suppose a mobile phone retailer sells a smartphone for \u20b920,000, excluding GST.<\/p>\n\n\n\n\n\n\n
Particular<\/th>\nAmount<\/th>\n<\/tr>\n
Taxable Value<\/td>\n\u20b920,000<\/td>\n<\/tr>\n
GST @ 18%<\/td>\n\u20b93,600<\/td>\n<\/tr>\n
Total Invoice Value<\/td>\n\u20b923,600<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

For an intra-state sale, the GST comprises \u20b91,800 CGST and \u20b91,800 SGST.<\/p>\n

HSN Codes for Different Types of Telephone Sets<\/h2>\n

Smartphones \u2013 HSN 85171300<\/h3>\n

Smartphones are classified under HSN 85171300<\/strong>.<\/p>\n

This category covers mobile phones with advanced computing capabilities, typically including internet access, application support and touchscreen interfaces.<\/p>\n

The applicable GST rate is 18%.<\/p>\n

Feature Phones \u2013 HSN 85171400<\/h3>\n

Mobile phones that do not qualify as smartphones generally fall under HSN 85171400<\/strong> when designed for cellular or other wireless networks.<\/p>\n

This includes conventional feature phones used primarily for calling, messaging and basic mobile functions.<\/p>\n

The applicable GST rate is 18%.<\/p>\n

Cordless Landline Phones \u2013 HSN 85171110 or 85171190<\/h3>\n

Line telephone sets with cordless handsets fall under subheading 851711<\/strong>.<\/p>\n

Push-button models are classified under HSN 85171110, while other qualifying models fall under HSN 85171190.<\/p>\n

The applicable GST rate is 18%.<\/p>\n

Other Landline Telephone Sets \u2013 HSN 85171810 or 85171890<\/h3>\n

Other telephone sets that do not fall under the preceding categories are classified under subheading 851718<\/strong>.<\/p>\n

Push-button models fall under HSN 85171810, while other qualifying telephone sets fall under HSN 85171890.<\/p>\n

The applicable GST rate is 18%.<\/p>\n

Telephone Sets vs Other Telecom Equipment: HSN Difference<\/h2>\n

Although Heading 8517 includes telephone sets, it also covers certain telecommunications and networking equipment.<\/p>\n\n\n\n\n\n\n\n\n\n
Product<\/th>\nHSN Code<\/th>\n<\/tr>\n
Smartphones<\/td>\n85171300<\/td>\n<\/tr>\n
Other cellular or wireless telephones<\/td>\n85171400<\/td>\n<\/tr>\n
Cordless landline telephone sets<\/td>\n851711<\/td>\n<\/tr>\n
Other telephone sets<\/td>\n851718<\/td>\n<\/tr>\n
Telecommunications base stations<\/td>\n85176100<\/td>\n<\/tr>\n
Certain modems and networking equipment<\/td>\n851762<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Businesses should not classify every telecommunications product as a telephone set.<\/p>\n

For example, a smartphone and a networking router may fall under the same four-digit heading but use different eight-digit tariff items.<\/p>\n\n\t\t

\n\t\t\t\t\t\t\t

Frequently Asked Questions<\/h2>\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

What is the eight-digit HSN code for smartphones?<\/h3>\n\t\t\t\t\t
\n\t\t\t\t\t\t

The eight-digit HSN code for smartphones is 85171300, with an applicable GST rate of 18%.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

What is the HSN code for feature phones?<\/h3>\n\t\t\t\t\t
\n\t\t\t\t\t\t

Feature phones designed for cellular or other wireless networks generally fall under HSN 85171400.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

Is GST on telephone sets 18%?<\/h3>\n\t\t\t\t\t
\n\t\t\t\t\t\t

Yes. Telephone sets under HSN 8517 generally attract 18% GST in India.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

Is HSN 851712 still used for smartphones?<\/h3>\n\t\t\t\t\t
\n\t\t\t\t\t\t

No. Under the updated tariff classification, smartphones fall under HSN 85171300. Other cellular or wireless telephones fall under HSN 85171400.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n

Sources<\/h2>\n\n\n\n
    \n
  1. CBIC \u2013 GST Goods and Services Rates<\/a> \u2013 GST rate for HSN 8517.<\/li>\n\n\n\n
  2. DGFT \u2013 Appendix 4RE<\/a> \u2013 Eight-digit tariff classifications.<\/li>\n\n\n\n
  3. Ministry of Commerce \u2013 India’s Tariff Schedule<\/a> \u2013 Classification of smartphones and other telephones.<\/li>\n\n\n\n
  4. Notification No. 9\/2025-Central Tax (Rate), as amended \u2013 Applicable GST rate schedule.<\/li>\n<\/ol>\n\n\n\n

    Last Reviewed: 16 October 2026<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    The HSN code for telephone sets is 8517, and the applicable GST rate in India is generally 18%. Smartphones fall […]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":7471,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-7268","page","type-page","status-publish","hentry"],"yoast_head":"\nTelephone Sets HSN Code & GST Rate in India<\/title>\n<meta name=\"description\" content=\"Find telephone sets HSN code 8517 and the 18% GST rate in India. 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