---
title: "HSN Code for Telephone Attachments | HSN 85176970 GST Rate"
description: "Find HSN and GST Rates for 85176970 related to Telephone Attachments with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85176970/"
---

# HSN Code 85176970: Telephone Attachments

- [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: Attachments for telephones | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85176970 ?

It includes Single Loudspeaker (Enclosed)

### Can we claim ITC on inputs used to trade Telephone Attachments?

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

### Do e‑way bill and e‑invoice apply for Telephone Attachments?

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 Telephone Attachments?

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.

### How much GST applies to Telephone Attachments?

Under HSN 85176970, Telephone Attachments attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Telephone Attachments?

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

## India's trade performance: HSN Code 85176970 (FY 2024-25)

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

- Exports: < ₹1 Crore (−98.65% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (−19.16% YoY) — 0.0000% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8113 of 12657 HSN codes
- Share of Sub-Chapter 8517: 0.00% of its exports; import side 0.00%
- Rank within Sub-Chapter 8517: #23 of 57 by export value; import-side #22

### Key metrics

- Export CAGR: -49.29% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9965 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +289.47% in FY 2023-24
- Contribution to Sub-Ch. 8517: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85176970

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 | 3.53 | 0.0002% | — | 0.02% | 27.02 | 0.0008% | — | 0.02% | −23.49 | #6287 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −82.72% | 0.00% | 9.83 | 0.0003% | −63.62% | 0.01% | −9.22 | #8043 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −49.18% | 0.00% | 3.11 | 0.0001% | −68.36% | 0.00% | −2.80 | #8580 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +12.90% | 0.00% | 2.85 | 0.0001% | −8.36% | 0.00% | −2.50 | #8839 |
| FY 2022-23 | 1.14 | 0.0000% | +225.71% | 0.00% | 3.24 | 0.0001% | +13.68% | 0.00% | −2.10 | #7989 |
| FY 2023-24 | 4.44 | 0.0001% | +289.47% | 0.00% | 2.14 | 0.0000% | −33.95% | 0.00% | +2.30 | #6713 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −98.65% | 0.00% | 1.73 | 0.0000% | −19.16% | 0.00% | −1.67 | #9965 |

- CAGR (7-year): exports -49.29%/yr, imports -36.75%/yr (consistently Deficit)

## Key trade insights: HSN Code 85176970 export-import analysis

### Export decline: -49.29% CAGR over 7 years

India's exports under HSN Code 85176970 have declined at a compound annual rate of -49.29% over 7 fiscal years, falling from ₹3.53 Crore in FY 2018-19 to ₹0.06 Crore in FY 2024-25.

### HSN Code 85176970 ranked #9965 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85176970 ranks #9965 out of 12657 HSN codes by total export value. Within Sub-Chapter 8517, it ranks #23 of 57. By trade surplus, it ranks #8113 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 85176970 exports

The strongest single-year export movement for HSN Code 85176970 was recorded in FY 2023-24, when exports surged by 289.47% over the prior year.

### India records a trade deficit of ₹1.67 Crore in HSN Code 85176970 goods

In FY 2024-25, India's imports of ₹1.73 Cr exceeded exports of ₹0.06 Cr, resulting in a trade deficit of ₹1.67 Crore — ranking #8113 of 12657 by surplus magnitude.

### Import growth of -36.75% CAGR signals stable import dependency for Telephone Attachments

India's imports under HSN Code 85176970 have grown at -36.75% CAGR, reaching ₹1.73 Crore in FY 2024-25.

### HSN Code 85176970 contributes 0.00% of Sub-Chapter 8517 exports — ranked #23

Among the 57 HSN codes under Sub-Chapter 8517, HSN Code 85176970 ranks #23 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 #22).

## 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 |
| #23 | HSN Code 85176970: Telephone Attachments (this hsn code) | < ₹1 Crore |