---
title: "HSN Code for Push Button Line Telephones | HSN 85171290 GST Rate"
description: "Find HSN and GST Rates for 85171290 related to Push Button Line Telephones with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85171290/"
---

# HSN Code 85171290: Push Button Line Telephones

- [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 telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 - telephone sets, including telephones for cellular networks or for other wireless networks: — telephones for cellular networks or for other wireless networks: — other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85171290 ?

It includes Other Telephone Parts

### Do e‑way bill and e‑invoice apply for Push Button Line Telephones?

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 Line Telephones?

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

### How much GST applies to Push Button Line Telephones?

Under HSN 85171290, Push Button Line Telephones attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Push Button Line Telephones?

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.

### Any common misclassification issue with Push Button Line Telephones?

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

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

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

## India's trade performance: HSN Code 85171290 (FY 2024-25)

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

- Exports: < ₹1 Crore — 0.0000% of India's total exports
- Imports: ₹2 Cr (−76.65% YoY) — 0.0000% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8129 of 12657 HSN codes
- Share of Sub-Chapter 8517: 0.00% of its exports; import side 0.00%
- Rank within Sub-Chapter 8517: #21 of 57 by export value; import-side #20

### Key metrics

- Export CAGR: -82.63% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9185 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,056.36% in FY 2021-22
- Contribution to Sub-Ch. 8517: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85171290

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 | 11,293.30 | 0.4942% | — | 62.25% | 8,568.70 | 0.2390% | — | 7.28% | +2,724.60 | #23 |
| FY 2019-20 | 20,295.31 | 0.9220% | +79.71% | 61.15% | 5,007.91 | 0.1496% | −41.56% | 5.47% | +15,287.40 | #14 |
| FY 2020-21 | 509.83 | 0.0237% | −97.49% | 1.63% | 536.37 | 0.0184% | −89.29% | 0.54% | −26.54 | #673 |
| FY 2021-22 | 5,895.48 | 0.1879% | +1,056.36% | 11.09% | 3,146.55 | 0.0688% | +486.64% | 3.01% | +2,748.93 | #72 |
| FY 2022-23 | 322.77 | 0.0089% | −94.53% | 0.32% | 269.53 | 0.0047% | −91.43% | 0.21% | +53.24 | #1267 |
| FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 8.78 | 0.0002% | −96.74% | 0.01% | −8.78 | — |
| FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | 2.05 | 0.0000% | −76.65% | 0.00% | −1.74 | #9185 |

- CAGR (7-year): exports -82.63%/yr, imports -75.08%/yr (consistently Deficit)

## Key trade insights: HSN Code 85171290 export-import analysis

### Export decline: -82.63% CAGR over 7 years

India's exports under HSN Code 85171290 have declined at a compound annual rate of -82.63% over 7 fiscal years, falling from ₹11,293.30 Crore in FY 2018-19 to ₹0.31 Crore in FY 2024-25.

### HSN Code 85171290 ranked #9185 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85171290 ranks #9185 out of 12657 HSN codes by total export value. Within Sub-Chapter 8517, it ranks #21 of 57. By trade surplus, it ranks #8129 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85171290 exports

The strongest single-year export movement for HSN Code 85171290 was recorded in FY 2021-22, when exports surged by 1,056.36% over the prior year.

### India records a trade deficit of ₹1.74 Crore in HSN Code 85171290 goods

In FY 2024-25, India's imports of ₹2.05 Cr exceeded exports of ₹0.31 Cr, resulting in a trade deficit of ₹1.74 Crore — ranking #8129 of 12657 by surplus magnitude.

### Import growth of -75.08% CAGR signals stable import dependency for Push Button Line Telephones

India's imports under HSN Code 85171290 have grown at -75.08% CAGR, reaching ₹2.05 Crore in FY 2024-25.

### HSN Code 85171290 contributes 0.00% of Sub-Chapter 8517 exports — ranked #21

Among the 57 HSN codes under Sub-Chapter 8517, HSN Code 85171290 ranks #21 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #20).

## 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 |
| #21 | HSN Code 85171290: Push Button Line Telephones (this hsn code) | < ₹1 Crore |