---
title: "HSN Code for Synchronous Digital Hierarchy System (SDH) | HSN 85176260 GST Rate"
description: "Find HSN and GST Rates for 85176260 related to Synchronous Digital Hierarchy System (SDH) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85176260/"
---

# HSN Code 85176260: Synchronous Digital Hierarchy System (SDH)

- [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 |
| --- | --- | --- | --- | --- |
| Other apparatus for 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): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Synchronous digital hierarchy system(SDH) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85176260 ?

It includes Other Telecom Apparatus

### Do e‑way bill and e‑invoice apply for Synchronous Digital Hierarchy System (SDH)?

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 Synchronous Digital Hierarchy System (SDH)?

Under HSN 85176260, Synchronous Digital Hierarchy System (SDH) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Synchronous Digital Hierarchy System (SDH)?

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

### Any common misclassification issue with Synchronous Digital Hierarchy System (SDH)?

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

### Does packaging or labelling change the GST for Synchronous Digital Hierarchy System (SDH)?

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 85176260 (FY 2024-25)

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

- Exports: ₹132 Cr (+37.07% YoY) — 0.0036% of India's total exports
- Imports: ₹8 Cr (−68.01% YoY) — 0.0001% of India's total imports
- Trade balance: ₹124 Cr (Surplus); surplus rank #1464 of 12657 HSN codes
- Share of Sub-Chapter 8517: 0.06% of its exports; import side 0.00%
- Rank within Sub-Chapter 8517: #7 of 57 by export value; import-side #19

### Key metrics

- Export CAGR: 31.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2319 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +98.08% in FY 2023-24
- Contribution to Sub-Ch. 8517: 0.06% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85176260

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 | 25.50 | 0.0011% | — | 0.14% | 44.19 | 0.0012% | — | 0.04% | −18.69 | #3777 |
| FY 2019-20 | 35.17 | 0.0016% | +37.92% | 0.11% | 64.61 | 0.0019% | +46.21% | 0.07% | −29.44 | #3378 |
| FY 2020-21 | 24.45 | 0.0011% | −30.48% | 0.08% | 83.59 | 0.0029% | +29.38% | 0.08% | −59.14 | #3925 |
| FY 2021-22 | 47.48 | 0.0015% | +94.19% | 0.09% | 32.30 | 0.0007% | −61.36% | 0.03% | +15.18 | #3430 |
| FY 2022-23 | 48.47 | 0.0013% | +2.09% | 0.05% | 35.89 | 0.0006% | +11.11% | 0.03% | +12.58 | #3517 |
| FY 2023-24 | 96.01 | 0.0027% | +98.08% | 0.07% | 24.88 | 0.0004% | −30.68% | 0.02% | +71.13 | #2637 |
| FY 2024-25 | 131.60 | 0.0036% | +37.07% | 0.06% | 7.96 | 0.0001% | −68.01% | 0.00% | +123.64 | #2319 |

- CAGR (7-year): exports 31.46%/yr, imports -24.85%/yr (consistently Surplus)

## Key trade insights: HSN Code 85176260 export-import analysis

### Consistent export growth: 31.46% CAGR over 7 years

India's exports under HSN Code 85176260 have grown at a compound annual rate of 31.46% over 7 fiscal years, rising from ₹25.50 Crore in FY 2018-19 to ₹131.60 Crore in FY 2024-25.

### HSN Code 85176260 ranked #2319 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85176260 ranks #2319 out of 12657 HSN codes by total export value. Within Sub-Chapter 8517, it ranks #7 of 57. By trade surplus, it ranks #1464 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 85176260 exports

The strongest single-year export movement for HSN Code 85176260 was recorded in FY 2023-24, when exports surged by 98.08% over the prior year.

### India maintains a trade surplus of ₹123.64 Crore in HSN Code 85176260 goods

In FY 2024-25, India's exports of ₹131.60 Cr exceeded imports of ₹7.96 Cr, resulting in a trade surplus of ₹123.64 Crore — ranking #1464 of 12657 by surplus magnitude.

### Import growth of -24.85% CAGR signals stable import dependency for Synchronous Digital Hierarchy System (SDH)

India's imports under HSN Code 85176260 have grown at -24.85% CAGR, reaching ₹7.96 Crore in FY 2024-25.

### HSN Code 85176260 contributes 0.06% of Sub-Chapter 8517 exports — ranked #7

Among the 57 HSN codes under Sub-Chapter 8517, HSN Code 85176260 ranks #7 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #19).

## 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) (this hsn code) | ₹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 |