---
title: "HSN Code for Subscriber End Equipment | HSN 85176950 GST Rate"
description: "Find HSN and GST Rates for 85176950 related to Subscriber End Equipment with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85176950/"
---

# HSN Code 85176950: Subscriber End Equipment

- [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: Subscriber end equipment | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85176950 ?

It includes Other Electrical Apparatus for Telephony

### Do e‑way bill and e‑invoice apply for Subscriber End Equipment?

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.

### Any common misclassification issue with Subscriber End Equipment?

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 Subscriber End Equipment?

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 Subscriber End Equipment is sold with other items?

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

### Does packaging or labelling change the GST for Subscriber End Equipment?

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.