--- title: "HSN Code for Populated circuit boards | HSN 85177910 GST Rate" description: "Find HSN and GST Rates for 85177910 related to Populated circuit boards with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85177910/" --- # HSN Code 85177910: Populated circuit boards - [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 | | --- | --- | --- | --- | --- | | Parts : Other: Populated, loaded or stuffed printed circuit boards | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85177910 ? It includes Wireless Loudspeakers: Mounted or Not in Their Enclosures ### Any common misclassification issue with Populated circuit boards? 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 Populated circuit boards? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Populated circuit boards? 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 should mixed supplies be billed when Populated circuit boards is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Populated circuit boards; Nil for exempt items if applicable). ### How much GST applies to Populated circuit boards? Under HSN 85177910, Populated circuit boards attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Populated circuit boards? 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. ## India's trade performance: HSN Code 85177910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹672 Cr (−14.14% YoY) — 0.0183% of India's total exports - Imports: ₹11,641 Cr (+0.42% YoY) — 0.1916% of India's total imports - Trade balance: −₹10,969 Cr (Deficit); surplus rank #12610 of 12657 HSN codes - Share of Sub-Chapter 8517: 0.31% of its exports; import side 7.00% - Rank within Sub-Chapter 8517: #5 of 57 by export value; import-side #3 ### Key metrics - National export rank: #765 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −1.16% in FY 2023-24 - Contribution to Sub-Ch. 8517: 0.31% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85177910 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% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 792.07 | 0.0219% | — | 0.78% | 7,812.38 | 0.1359% | — | 6.11% | −7,020.31 | #616 | | FY 2023-24 | 782.89 | 0.0216% | −1.16% | 0.56% | 11,592.36 | 0.2064% | +48.38% | 8.53% | −10,809.47 | #629 | | FY 2024-25 | 672.20 | 0.0183% | −14.14% | 0.31% | 11,641.04 | 0.1916% | +0.42% | 7.00% | −10,968.84 | #765 | ## Key trade insights: HSN Code 85177910 export-import analysis ### Export snapshot for HSN Code 85177910 India exported ₹672.20 Crore worth of Populated circuit boards in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 85177910 ranked #765 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85177910 ranks #765 out of 12657 HSN codes by total export value. Within Sub-Chapter 8517, it ranks #5 of 57. By trade surplus, it ranks #12610 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 85177910 exports The strongest single-year export movement for HSN Code 85177910 was recorded in FY 2023-24, when exports declined by 1.16% over the prior year. ### India records a trade deficit of ₹10,968.84 Crore in HSN Code 85177910 goods In FY 2024-25, India's imports of ₹11,641.04 Cr exceeded exports of ₹672.20 Cr, resulting in a trade deficit of ₹10,968.84 Crore — ranking #12610 of 12657 by surplus magnitude. ### HSN Code 85177910 contributes 0.31% of Sub-Chapter 8517 exports — ranked #5 Among the 57 HSN codes under Sub-Chapter 8517, HSN Code 85177910 ranks #5 by export value — accounting for 0.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.00% share (rank #3). ## 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 (this hsn code) | ₹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 |