---
title: "HSN Code for Electrical Apparatus for Line Telephony | HSN 85171890 GST Rate"
description: "Find HSN and GST Rates for 85171890 related to Electrical Apparatus for Line Telephony with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85171890/"
---

# HSN Code 85171890: Electrical Apparatus for Line Telephony

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85171890 ?

It includes Synchronous Digital Hierarchy System (SDH)

### How much GST applies to Electrical Apparatus for Line Telephony?

Under HSN 85171890, Electrical Apparatus for Line Telephony attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Electrical Apparatus for Line Telephony?

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 Electrical Apparatus for Line Telephony?

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

### How should mixed supplies be billed when Electrical Apparatus for Line Telephony is sold with other items?

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

### Does packaging or labelling change the GST for Electrical Apparatus for Line Telephony?

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 85171890 (FY 2024-25)

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

- Exports: ₹68 Cr (+3.74% YoY) — 0.0018% of India's total exports
- Imports: ₹52 Cr (−5.25% YoY) — 0.0009% of India's total imports
- Trade balance: ₹16 Cr (Surplus); surplus rank #2980 of 12657 HSN codes
- Share of Sub-Chapter 8517: 0.03% of its exports; import side 0.03%
- Rank within Sub-Chapter 8517: #9 of 57 by export value; import-side #10

### Key metrics

- Export CAGR: 1.70% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3191 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +6,335.21% in FY 2021-22
- Contribution to Sub-Ch. 8517: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85171890

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 | 61.50 | 0.0027% | — | 0.34% | 163.28 | 0.0046% | — | 0.14% | −101.78 | #2584 |
| FY 2019-20 | 87.50 | 0.0040% | +42.28% | 0.26% | 83.35 | 0.0025% | −48.95% | 0.09% | +4.15 | #2167 |
| FY 2020-21 | 87.81 | 0.0041% | +0.35% | 0.28% | 60.36 | 0.0021% | −27.58% | 0.06% | +27.45 | #2209 |
| FY 2021-22 | 5,650.76 | 0.1801% | +6,335.21% | 10.63% | 442.73 | 0.0097% | +633.48% | 0.42% | +5,208.03 | #77 |
| FY 2022-23 | 335.98 | 0.0093% | −94.05% | 0.33% | 67.27 | 0.0012% | −84.81% | 0.05% | +268.71 | #1230 |
| FY 2023-24 | 65.58 | 0.0018% | −80.48% | 0.05% | 54.69 | 0.0010% | −18.70% | 0.04% | +10.89 | #3161 |
| FY 2024-25 | 68.03 | 0.0018% | +3.74% | 0.03% | 51.82 | 0.0009% | −5.25% | 0.03% | +16.21 | #3191 |

- CAGR (7-year): exports 1.70%/yr, imports -17.41%/yr (consistently Surplus)

## Key trade insights: HSN Code 85171890 export-import analysis

### Consistent export growth: 1.70% CAGR over 7 years

India's exports under HSN Code 85171890 have grown at a compound annual rate of 1.70% over 7 fiscal years, rising from ₹61.50 Crore in FY 2018-19 to ₹68.03 Crore in FY 2024-25.

### HSN Code 85171890 ranked #3191 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85171890 ranks #3191 out of 12657 HSN codes by total export value. Within Sub-Chapter 8517, it ranks #9 of 57. By trade surplus, it ranks #2980 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85171890 exports

The strongest single-year export movement for HSN Code 85171890 was recorded in FY 2021-22, when exports surged by 6,335.21% over the prior year.

### India maintains a trade surplus of ₹16.21 Crore in HSN Code 85171890 goods

In FY 2024-25, India's exports of ₹68.03 Cr exceeded imports of ₹51.82 Cr, resulting in a trade surplus of ₹16.21 Crore — ranking #2980 of 12657 by surplus magnitude.

### Import growth of -17.41% CAGR signals stable import dependency for Electrical Apparatus for Line Telephony

India's imports under HSN Code 85171890 have grown at -17.41% CAGR, reaching ₹51.82 Crore in FY 2024-25.

### HSN Code 85171890 contributes 0.03% of Sub-Chapter 8517 exports — ranked #9

Among the 57 HSN codes under Sub-Chapter 8517, HSN Code 85171890 ranks #9 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #10).

## 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 (this hsn code) | ₹68 Cr |
| #10 | [HSN Code 85176230: Modems (Modulators-Demodulators)](https://busy.in/hsn/hsn-85176230/) | ₹58 Cr |