Description of Goods
Microphones and stands therefor
Chapter
85 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Sub Chapter
8518 - Microphones and stands therefor: loudspeakers, whether or not mounted in their enclosures: headphones and earphones, whether or not combined with a microphone, and sets consisting of icrophone and one or more luudspeakers: audio-frequency electric amplifiers: electric sound amplifier sets
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Exempt (0%) as parts for the manufacture of hearing aids; 5% as ship or vessel parts or as disability aids; 18% otherwise. Source: Notification 10/2025-Central Tax (Rate), S. No. 170; Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 472 and S. No. 478, List 1.