--- title: "HSN Code for Internet Set Top Boxes | HSN 85176940 GST Rate" description: "Find HSN and GST Rates for 85176940 related to Internet Set Top Boxes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85176940/" --- # HSN Code 85176940: Internet Set Top Boxes - [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: X 25 Pads | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85176940 ? It includes Populated circuit boards ### Any common misclassification issue with Internet Set Top Boxes? 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 Internet Set Top Boxes? 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. ### Can we claim ITC on inputs used to trade Internet Set Top Boxes? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Internet Set Top Boxes? Under HSN 85176940, Internet Set Top Boxes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Internet Set Top Boxes? 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 Internet Set Top Boxes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Internet Set Top Boxes; Nil for exempt items if applicable). ## India's trade performance: HSN Code 85176940 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: < ₹1 Crore (+980.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7712 of 12657 HSN codes - Share of Sub-Chapter 8517: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 8517: #24 of 57 by export value; import-side #24 ### Key metrics - National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −100.00% in FY 2021-22 - Contribution to Sub-Ch. 8517: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85176940 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% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.02 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | −0.04 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −75.00% | 0.00% | +0.08 | #9278 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.02 | #10292 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +66.67% | 0.00% | −0.05 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +980.00% | 0.00% | −0.53 | #10437 | - CAGR (7-year): exports —/yr, imports 73.21%/yr (consistently Deficit) ## Key trade insights: HSN Code 85176940 export-import analysis ### Export snapshot for HSN Code 85176940 India exported ₹0.01 Crore worth of Internet Set Top Boxes in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 85176940 ranked #10437 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85176940 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 8517, it ranks #24 of 57. By trade surplus, it ranks #7712 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85176940 exports The strongest single-year export movement for HSN Code 85176940 was recorded in FY 2021-22, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹0.53 Crore in HSN Code 85176940 goods In FY 2024-25, India's imports of ₹0.54 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹0.53 Crore — ranking #7712 of 12657 by surplus magnitude. ### Import growth of 73.21% CAGR signals rising demand for Internet Set Top Boxes India's imports under HSN Code 85176940 have grown at 73.21% CAGR, reaching ₹0.54 Crore in FY 2024-25. ### HSN Code 85176940 contributes 0.00% of Sub-Chapter 8517 exports — ranked #24 Among the 57 HSN codes under Sub-Chapter 8517, HSN Code 85176940 ranks #24 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 #24). ## 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 | | #24 | HSN Code 85176940: Internet Set Top Boxes (this hsn code) | < ₹1 Crore |