CCTV Camera HSN Code for GST Filing
CCTV cameras are now common in shops, offices, housing societies, warehouses and factories. Traders, system integrators and security solution providers regularly sell cameras, recorders and related accessories for different types of surveillance systems.
To use the CCTV camera HSN code correctly and charge the right GST rate, businesses must understand how cameras, DVR or NVR units and other parts are classified under GST and how the three slab structure of 5%, 18% and 40% after 22 September 2025 generally applies to these electronic security products.
How CCTV Cameras Are Categorized Under HSN Code?
Under GST, CCTV cameras usually fall in the family that covers television cameras, digital cameras and video camera recorders. This family covers simple analogue CCTV cameras as well as modern internet protocol or IP cameras used for network based surveillance.
In many cases, CCTV cameras are classified in this camera family even if they are dome type, bullet type, PTZ or infrared variants. The product name and features are shown in the item description on the invoice while the main HSN family for cameras remains the same.
CCTV Camera HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 85 |
| Chapter Title | Electrical Machinery Equipment |
| Chapter Description | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8525 | Transmission apparatus | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85251010 | TV Broadcast Transmitters | 18% |
| 85251020 | Broadcast Equipment Sub-System | 18% |
| 85251030 | Communication Jamming Equipment | 18% |
| 85251040 | Wireless Microphones | 18% |
| 85251050 | Other Transmission Apparatus | 18% |
| 85251090 | Walkie Talkie Set (Two-Way Radio) | 18% |
| 85252011 | Cordless Handset (Two-Way Radio) | 18% |
| 85252012 | Car Telephone (Two-Way Radio) | 18% |
| 85252013 | Transportable Telephone (Two-Way Radio) | 18% |
| 85252014 | Marine Radio Communication Equipment | 18% |
| 85252015 | Amateur Radio Equipment | 18% |
| 85252016 | Cellular Telephones | 18% |
| 85252017 | Other Two-Way Radio Communication Equipment | 18% |
| 85252019 | VSAT Terminals | 18% |
| 85252091 | Other Satellite Communication Equipment | 18% |
| 85252092 | Other Transmission Apparatus with Reception | 18% |
| 85252099 | Television Cameras | 18% |
| 85253000 | Still Image Video Cameras/Other Video Camera Recorders/Digital Cameras | 18% |
| 85254000 | Wireless microphone | 18% |
| 85255010 | Radio broadcast transmitter | 18% |
| 85255020 | Transmission apparatus: TV broadcast transmitter | 18% |
| 85255030 | Broadcast equipment | 18% |
| 85255040 | Communication jamming equipment | 18% |
| 85255050 | Walkie Talkie Set (Radio/TV Broadcast Transmission with Reception) | 18% |
| 85255090 | Transmission Apparatus| Other | 18% |
| 85256000 | Transmission & reception apparatus | 12% |
| 85256011 | Marine Radio Communication Equipment (Radio/TV Broadcast Transmission with Reception) | 18% |
| 85256012 | Amateur Radio Equipment (Radio/TV Broadcast Transmission with Reception) | 18% |
| 85256013 | Other Two-Way Radio Communication Equipment (Radio/TV Broadcast Transmission with Reception) | 18% |
| 85256019 | VSAT Terminals (Radio/TV Broadcast Transmission with Reception) | 18% |
| 85256091 | Other Satellite Communication Equipment (Radio/TV Broadcast Transmission with Reception) | 18% |
| 85256092 | Other Transmission Apparatus with Reception (Radio/TV Broadcast) | 18% |
| 85256099 | Television Cameras (New Heading) | 18% |
| 85258010 | Digital Cameras (New Heading) | 18% |
| 85258020 | Video Camera Recorders (New Heading) | 18% |
| 85258030 | Other Video Cameras/Recorders/Digital Cameras | 18% |
| 85258090 | Radio-Broadcast Receiver with Sound Recording/Reproducing Apparatus | 18% |
| 85258100 | High-Speed Camera | 18% |
| 85258200 | Radiation-Hardened/Tolerant TV/Digital Cameras | 18% |
| 85258300 | Night Vision Cameras | 18% |
| 85258900 | Digital and video camera recorders | 18% |
* GST rates may vary based on the latest GST notifications
Why Some CCTV Systems Use a Different HSN Code?
Complete CCTV solutions often include cameras, DVR or NVR units, hard disks, power adaptors, cables and mounting accessories. While cameras and recording units may fall in the camera or recorder families, other items like cables and power supplies usually follow their own HSN families for electrical goods.
Some advanced systems combine CCTV with access control, alarm panels or network equipment. In such cases, the correct HSN code depends on the main function and the way the product is described in the tariff schedule. When there is doubt, it is safer to review the detailed description instead of guessing a new family.
How GST Rate Applies to CCTV Cameras and Accessories?
CCTV cameras and dedicated DVR or NVR units are generally treated as standard electronic goods under GST. In the present three slab structure, these items commonly fall in the 18% slab for regular supplies to business users and households.
Accessories like cables, adaptors, brackets and connectors may also attract 18% when they are classified as electrical or electronic parts. The exact rate can depend on the HSN family that applies to each accessory, so it is important to map every item carefully in the item master.
If any future notification changes the slab for a specific type of security equipment, businesses should update the GST rate in their software. Till such change is clearly notified, CCTV cameras and recorders are usually billed as standard goods at 18%.
How to Ensure Correct HSN Code for CCTV in GST Returns?
To ensure correct classification, start by checking whether the item is a camera, a DVR or NVR, a storage device or a simple accessory like a cable or bracket. Match the product with the tariff description that best describes its main function under the HSN schedule.
Store the chosen HSN code and GST rate in the item master for each CCTV product and accessory. This makes sure that every sales invoice carries the same classification and that HSN wise details in GSTR one match your books.
For composite supplies such as a full CCTV installation job that includes supply and installation, check whether the supply should be treated as goods or as a service. When it is treated as a service, classification may follow the service code for works contracts rather than the pure goods HSN code.
Conclusion
CCTV camera HSN codes place cameras and recording units in specific families meant for electronic imaging and video recording equipment. Under the present three slab GST structure, these items are usually treated as standard goods that attract 18% GST for normal supplies.
By selecting the correct HSN code for cameras, DVR or NVR units and accessories, saving these details in the item master and using them on every invoice, security dealers and system integrators can ensure accurate billing, smooth input tax credit for customers and clean HSN wise reporting in GST returns.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
-
What is the HSN code for CCTV cameras?
CCTV cameras are usually classified in the family for television cameras and digital cameras that covers different types of surveillance cameras used for security purposes.
-
Is the GST rate the same for all CCTV systems?
Most CCTV cameras and dedicated DVR or NVR units are generally taxed at 18% as standard electronic goods. Other parts like cables or power adaptors may follow their own HSN families but often attract the same slab.
-
Do DVR or NVR systems fall under the same HSN code?
DVR and NVR units may fall in the family for video recording or reproducing equipment rather than the camera family, but they usually attract the same GST slab as the cameras they work with.
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How are CCTV camera accessories classified?
Accessories such as cables, adaptors, mounts and connectors are generally classified under the HSN families for electrical or electronic parts that match their nature. They do not always share the exact camera HSN code.
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How to file the CCTV HSN code correctly under GST?
Set the correct HSN code and GST rate for every CCTV item in your accounting software and link them to all sales and purchase entries. The software can then generate accurate HSN wise summaries that flow into GSTR one.