---
title: "HSN Code for Subscriber End Telecommunication Equipment | HSN 85178010 GST Rate"
description: "Find HSN and GST Rates for 85178010 related to Subscriber End Telecommunication Equipment with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85178010/"
---

# HSN Code 85178010: Subscriber End Telecommunication 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 |
| --- | --- | --- | --- | --- |
| Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus: attachments for telephones | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85178010 ?

It includes Other Magnetic Tape (<= 4mm, Non-Sound)

### Does packaging or labelling change the GST for Subscriber End Telecommunication 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.

### How much GST applies to Subscriber End Telecommunication Equipment?

Under HSN 85178010, Subscriber End Telecommunication Equipment attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Subscriber End Telecommunication 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 Telecommunication 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 Telecommunication Equipment; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Subscriber End Telecommunication 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.