---
title: "HSN Code for Push Button Cordless Line Telephone Sets | HSN 85171110 GST Rate"
description: "Find HSN and GST Rates for 85171110 related to Push Button Cordless Line Telephone Sets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85171110/"
---

# HSN Code 85171110: Push Button Cordless Line Telephone Sets

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/)
- [Sub-chapter 8517: Telephone & Communication Apparatus](https://busy.in/hsn/sub-chapter-8517/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks : Line telephone sets with cordless handsets: Push button type | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85171110 ?

It includes PLCC equipment for transmission/reception

### How much GST applies to Push Button Cordless Line Telephone Sets?

Under HSN 85171110, Push Button Cordless Line Telephone Sets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Push Button Cordless Line Telephone Sets?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Can we claim ITC on inputs used to trade Push Button Cordless Line Telephone Sets?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Push Button Cordless Line Telephone Sets?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Push Button Cordless Line Telephone Sets is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Push Button Cordless Line Telephone Sets; Nil for exempt items if applicable).

### Any common misclassification issue with Push Button Cordless Line Telephone Sets?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 85171110 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹12 Cr (−39.38% YoY) — 0.0003% of India's total exports
- Imports: ₹44 Cr (−39.40% YoY) — 0.0007% of India's total imports
- Trade balance: −₹31 Cr (Deficit); surplus rank #9878 of 12657 HSN codes
- Share of Sub-Chapter 8517: 0.01% of its exports; import side 0.03%
- Rank within Sub-Chapter 8517: #15 of 57 by export value; import-side #12

### Key metrics

- Export CAGR: 18.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5533 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +383.63% in FY 2022-23
- Contribution to Sub-Ch. 8517: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85171110

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8517 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8517 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4.51 | 0.0002% | — | 0.02% | 38.14 | 0.0011% | — | 0.03% | −33.63 | #5986 |
| FY 2019-20 | 12.17 | 0.0006% | +169.84% | 0.04% | 46.54 | 0.0014% | +22.02% | 0.05% | −34.37 | #4755 |
| FY 2020-21 | 11.70 | 0.0005% | −3.86% | 0.04% | 57.65 | 0.0020% | +23.87% | 0.06% | −45.95 | #4865 |
| FY 2021-22 | 2.81 | 0.0001% | −75.98% | 0.01% | 59.42 | 0.0013% | +3.07% | 0.06% | −56.61 | #6962 |
| FY 2022-23 | 13.59 | 0.0004% | +383.63% | 0.01% | 66.39 | 0.0012% | +11.73% | 0.05% | −52.80 | #5216 |
| FY 2023-24 | 20.39 | 0.0006% | +50.04% | 0.01% | 72.31 | 0.0013% | +8.92% | 0.05% | −51.92 | #4755 |
| FY 2024-25 | 12.36 | 0.0003% | −39.38% | 0.01% | 43.82 | 0.0007% | −39.40% | 0.03% | −31.46 | #5533 |

- CAGR (7-year): exports 18.30%/yr, imports 2.34%/yr (consistently Deficit)

## Key trade insights: HSN Code 85171110 export-import analysis

### Consistent export growth: 18.30% CAGR over 7 years

India's exports under HSN Code 85171110 have grown at a compound annual rate of 18.30% over 7 fiscal years, rising from ₹4.51 Crore in FY 2018-19 to ₹12.36 Crore in FY 2024-25.

### HSN Code 85171110 ranked #5533 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85171110 ranks #5533 out of 12657 HSN codes by total export value. Within Sub-Chapter 8517, it ranks #15 of 57. By trade surplus, it ranks #9878 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 85171110 exports

The strongest single-year export movement for HSN Code 85171110 was recorded in FY 2022-23, when exports surged by 383.63% over the prior year.

### India records a trade deficit of ₹31.46 Crore in HSN Code 85171110 goods

In FY 2024-25, India's imports of ₹43.82 Cr exceeded exports of ₹12.36 Cr, resulting in a trade deficit of ₹31.46 Crore — ranking #9878 of 12657 by surplus magnitude.

### Import growth of 2.34% CAGR signals stable import dependency for Push Button Cordless Line Telephone Sets

India's imports under HSN Code 85171110 have grown at 2.34% CAGR, reaching ₹43.82 Crore in FY 2024-25.

### HSN Code 85171110 contributes 0.01% of Sub-Chapter 8517 exports — ranked #15

Among the 57 HSN codes under Sub-Chapter 8517, HSN Code 85171110 ranks #15 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #12).

## Related HSN Codes in Sub-Chapter 8517

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85171300: Smartphones and Cellular Telephones](https://busy.in/hsn/hsn-85171300/) | ₹2,05,017 Cr |
| #2 | [HSN Code 85176290: Switching and routing apparatus](https://busy.in/hsn/hsn-85176290/) | ₹8,087 Cr |
| #3 | [HSN Code 85177990: Other Electrical Apparatus for Telephony](https://busy.in/hsn/hsn-85177990/) | ₹4,212 Cr |
| #4 | [HSN Code 85177100: Aerials & Reflectors & Parts](https://busy.in/hsn/hsn-85177100/) | ₹836 Cr |
| #5 | [HSN Code 85177910: Populated circuit boards](https://busy.in/hsn/hsn-85177910/) | ₹672 Cr |
| #6 | [HSN Code 85176990: Other Voice, Image, and Data Transmission Apparatus](https://busy.in/hsn/hsn-85176990/) | ₹384 Cr |
| #7 | [HSN Code 85176260: Synchronous Digital Hierarchy System (SDH)](https://busy.in/hsn/hsn-85176260/) | ₹132 Cr |
| #8 | [HSN Code 85171400: Cellular/Wireless Network Telephones](https://busy.in/hsn/hsn-85171400/) | ₹89 Cr |
| #9 | [HSN Code 85171890: Electrical Apparatus for Line Telephony](https://busy.in/hsn/hsn-85171890/) | ₹68 Cr |
| #10 | [HSN Code 85176230: Modems (Modulators-Demodulators)](https://busy.in/hsn/hsn-85176230/) | ₹58 Cr |
| #15 | HSN Code 85171110: Push Button Cordless Line Telephone Sets (this hsn code) | ₹12 Cr |