--- title: "HSN Code for Cellular/Wireless Network Telephones | HSN 85171400 GST Rate" description: "Find HSN and GST Rates for 85171400 related to Cellular/Wireless Network Telephones with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85171400/" --- # HSN Code 85171400: Cellular/Wireless Network 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 : Other telephones for cellular networks or for other wireless networks | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85171400 ? It includes Hdsl System, Voice Data Transmission ### Do e‑way bill and e‑invoice apply for Cellular/Wireless Network 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 should mixed supplies be billed when Cellular/Wireless Network Telephones is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cellular/Wireless Network Telephones; Nil for exempt items if applicable). ### How much GST applies to Cellular/Wireless Network Telephones? Under HSN 85171400, Cellular/Wireless Network Telephones attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Cellular/Wireless Network Telephones? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Cellular/Wireless Network Telephones? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 85171400 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹89 Cr (−2.63% YoY) — 0.0024% of India's total exports - Imports: ₹48 Cr (−10.72% YoY) — 0.0008% of India's total imports - Trade balance: ₹41 Cr (Surplus); surplus rank #2301 of 12657 HSN codes - Share of Sub-Chapter 8517: 0.04% of its exports; import side 0.03% - Rank within Sub-Chapter 8517: #8 of 57 by export value; import-side #11 ### Key metrics - National export rank: #2832 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −2.63% in FY 2024-25 - Contribution to Sub-Ch. 8517: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85171400 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 | 124.03 | 0.0034% | — | 0.12% | 68.98 | 0.0012% | — | 0.05% | +55.05 | #2259 | | FY 2023-24 | 91.35 | 0.0025% | −26.35% | 0.06% | 53.65 | 0.0010% | −22.22% | 0.04% | +37.70 | #2700 | | FY 2024-25 | 88.95 | 0.0024% | −2.63% | 0.04% | 47.90 | 0.0008% | −10.72% | 0.03% | +41.05 | #2832 | ## Key trade insights: HSN Code 85171400 export-import analysis ### Export snapshot for HSN Code 85171400 India exported ₹88.95 Crore worth of Cellular/Wireless Network Telephones in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 85171400 ranked #2832 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85171400 ranks #2832 out of 12657 HSN codes by total export value. Within Sub-Chapter 8517, it ranks #8 of 57. By trade surplus, it ranks #2301 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85171400 exports The strongest single-year export movement for HSN Code 85171400 was recorded in FY 2024-25, when exports declined by 2.63% over the prior year. ### India maintains a trade surplus of ₹41.05 Crore in HSN Code 85171400 goods In FY 2024-25, India's exports of ₹88.95 Cr exceeded imports of ₹47.90 Cr, resulting in a trade surplus of ₹41.05 Crore — ranking #2301 of 12657 by surplus magnitude. ### HSN Code 85171400 contributes 0.04% of Sub-Chapter 8517 exports — ranked #8 Among the 57 HSN codes under Sub-Chapter 8517, HSN Code 85171400 ranks #8 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #11). ## 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 (this hsn code) | ₹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 |