---
title: "HSN Code for Populated Printed Circuit Boards (Telephone Parts) | HSN 85178090 GST Rate"
description: "Find HSN and GST Rates for 85178090 related to Populated Printed Circuit Boards (Telephone Parts) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85178090/"
---

# HSN Code 85178090: Populated Printed Circuit Boards (Telephone Parts)

- [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: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85178090 ?

It includes Video Cassettes (Magnetic Tape 4mm-6.5mm)

### Does packaging or labelling change the GST for Populated Printed Circuit Boards (Telephone Parts)?

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 Populated Printed Circuit Boards (Telephone Parts)?

Under HSN 85178090, Populated Printed Circuit Boards (Telephone Parts) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Populated Printed Circuit Boards (Telephone Parts)?

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 Populated Printed Circuit Boards (Telephone Parts)?

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 Populated Printed Circuit Boards (Telephone Parts)?

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