---
title: "HSN Code for Set Top Boxes (Internet Access) | HSN 85178020 GST Rate"
description: "Find HSN and GST Rates for 85178020 related to Set Top Boxes (Internet Access) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85178020/"
---

# HSN Code 85178020: Set Top Boxes (Internet Access)

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

## Frequently asked questions

### What products are classified under HSN 85178020 ?

It includes Other Cassette-Type Sound Reproducers

### Any common misclassification issue with Set Top Boxes (Internet Access)?

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

### Do e‑way bill and e‑invoice apply for Set Top Boxes (Internet Access)?

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 Set Top Boxes (Internet Access)?

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 Set Top Boxes (Internet Access)?

Under HSN 85178020, Set Top Boxes (Internet Access) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Set Top Boxes (Internet Access)?

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