--- title: "HSN Code for Smartphones and Cellular Telephones | HSN 85171300 GST Rate" description: "Find HSN and GST Rates for 85171300 related to Smartphones and Cellular Telephones with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85171300/" --- # HSN Code 85171300: Smartphones and Cellular 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 smartphones and other telephones for cellular networks or for other wireless networks : Smartphones | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85171300 ? It includes Modems (Modulators-Demodulators) ### Do e‑way bill and e‑invoice apply for Smartphones and Cellular 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. ### How much GST applies to Smartphones and Cellular Telephones? Under HSN 85171300, Smartphones and Cellular Telephones attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Smartphones and Cellular 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 Smartphones and Cellular Telephones is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Smartphones and Cellular Telephones; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Smartphones and Cellular Telephones? 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 Smartphones and Cellular 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. ## India's trade performance: HSN Code 85171300 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,05,017 Cr (+58.95% YoY) — 5.5704% of India's total exports - Imports: ₹3,710 Cr (−51.60% YoY) — 0.0611% of India's total imports - Trade balance: ₹2,01,307 Cr (Surplus); surplus rank #1 of 12657 HSN codes - Share of Sub-Chapter 8517: 93.31% of its exports; import side 2.23% - Rank within Sub-Chapter 8517: #1 of 57 by export value; import-side #4 ### Key metrics - National export rank: #1 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +58.95% in FY 2024-25 - Contribution to Sub-Ch. 8517: 93.31% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85171300 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 88,726.46 | 2.4505% | — | 86.89% | 11,282.81 | 0.1962% | — | 8.82% | +77,443.65 | #5 | | FY 2023-24 | 1,28,982.44 | 3.5649% | +45.37% | 91.61% | 7,665.56 | 0.1365% | −32.06% | 5.64% | +1,21,316.88 | #4 | | FY 2024-25 | 2,05,017.22 | 5.5704% | +58.95% | 93.31% | 3,709.77 | 0.0611% | −51.60% | 2.23% | +2,01,307.45 | #1 | ## Key trade insights: HSN Code 85171300 export-import analysis ### Export snapshot for HSN Code 85171300 India exported ₹2,05,017.22 Crore worth of Smartphones and Cellular Telephones in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 85171300 ranked #1 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85171300 ranks #1 out of 12657 HSN codes by total export value. Within Sub-Chapter 8517, it ranks #1 of 57. By trade surplus, it ranks #1 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85171300 exports The strongest single-year export movement for HSN Code 85171300 was recorded in FY 2024-25, when exports surged by 58.95% over the prior year. ### India maintains a trade surplus of ₹2,01,307.45 Crore in HSN Code 85171300 goods In FY 2024-25, India's exports of ₹2,05,017.22 Cr exceeded imports of ₹3,709.77 Cr, resulting in a trade surplus of ₹2,01,307.45 Crore — ranking #1 of 12657 by surplus magnitude. ### HSN Code 85171300 contributes 93.31% of Sub-Chapter 8517 exports — ranked #1 Among the 57 HSN codes under Sub-Chapter 8517, HSN Code 85171300 ranks #1 by export value — accounting for 93.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.23% share (rank #4). ## 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 (this hsn code) | ₹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 |