---
title: "HSN Code for Base Stations (Telecom) | HSN 85176920 GST Rate"
description: "Find HSN and GST Rates for 85176920 related to Base Stations (Telecom) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85176920/"
---

# HSN Code 85176920: Base Stations (Telecom)

- [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): Other: ISDN terminal adaptor | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85176920 ?

It includes Aerials & Reflectors & Parts

### How should mixed supplies be billed when Base Stations (Telecom) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Base Stations (Telecom); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Base Stations (Telecom)?

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.

### Does packaging or labelling change the GST for Base Stations (Telecom)?

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 Base Stations (Telecom)?

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 Base Stations (Telecom)?

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 85176920 (FY 2024-25)

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

- Exports: < ₹1 Crore (−56.52% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (−10.58% YoY) — 0.0000% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8109 of 12657 HSN codes
- Share of Sub-Chapter 8517: 0.00% of its exports; import side 0.00%
- Rank within Sub-Chapter 8517: #22 of 57 by export value; import-side #21

### Key metrics

- Export CAGR: -22.60% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9416 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +4,294.74% in FY 2021-22
- Contribution to Sub-Ch. 8517: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85176920

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 | < ₹1 Crore | 0.0000% | — | 0.01% | 1.91 | 0.0001% | — | 0.00% | −0.98 | #7693 |
| FY 2019-20 | 2.52 | 0.0001% | +170.97% | 0.01% | 4.58 | 0.0001% | +139.79% | 0.01% | −2.06 | #6683 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −92.46% | 0.00% | 5.29 | 0.0002% | +15.50% | 0.01% | −5.10 | #8900 |
| FY 2021-22 | 8.35 | 0.0003% | +4,294.74% | 0.02% | 3.20 | 0.0001% | −39.51% | 0.00% | +5.15 | #5717 |
| FY 2022-23 | 10.35 | 0.0003% | +23.95% | 0.01% | 3.09 | 0.0001% | −3.44% | 0.00% | +7.26 | #5589 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −95.56% | 0.00% | 2.08 | 0.0000% | −32.69% | 0.00% | −1.62 | #8860 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −56.52% | 0.00% | 1.86 | 0.0000% | −10.58% | 0.00% | −1.66 | #9416 |

- CAGR (7-year): exports -22.60%/yr, imports -0.44%/yr (consistently Deficit)

## Key trade insights: HSN Code 85176920 export-import analysis

### Export decline: -22.60% CAGR over 7 years

India's exports under HSN Code 85176920 have declined at a compound annual rate of -22.60% over 7 fiscal years, falling from ₹0.93 Crore in FY 2018-19 to ₹0.20 Crore in FY 2024-25.

### HSN Code 85176920 ranked #9416 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85176920 ranks #9416 out of 12657 HSN codes by total export value. Within Sub-Chapter 8517, it ranks #22 of 57. By trade surplus, it ranks #8109 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85176920 exports

The strongest single-year export movement for HSN Code 85176920 was recorded in FY 2021-22, when exports surged by 4,294.74% over the prior year.

### India records a trade deficit of ₹1.66 Crore in HSN Code 85176920 goods

In FY 2024-25, India's imports of ₹1.86 Cr exceeded exports of ₹0.20 Cr, resulting in a trade deficit of ₹1.66 Crore — ranking #8109 of 12657 by surplus magnitude.

### Import growth of -0.44% CAGR signals stable import dependency for Base Stations (Telecom)

India's imports under HSN Code 85176920 have grown at -0.44% CAGR, reaching ₹1.86 Crore in FY 2024-25.

### HSN Code 85176920 contributes 0.00% of Sub-Chapter 8517 exports — ranked #22

Among the 57 HSN codes under Sub-Chapter 8517, HSN Code 85176920 ranks #22 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 #21).

## 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 |
| #22 | HSN Code 85176920: Base Stations (Telecom) (this hsn code) | < ₹1 Crore |