---
title: "HSN Code for Audio-frequency electric amplifiers | HSN 85184000 GST Rate"
description: "Find HSN and GST Rates for 85184000 related to Audio-frequency electric amplifiers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85184000/"
---

# HSN Code 85184000: Audio-frequency electric amplifiers

- [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 8518: Microphones and amplifiers](https://busy.in/hsn/sub-chapter-8518/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Audio-frequency electric amplifiers | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85184000 ?

It includes CD Changer/Mini Disc/Laser Disc Player

### Does packaging or labelling change the GST for Audio-frequency electric amplifiers?

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.

### Any common misclassification issue with Audio-frequency electric amplifiers?

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

### How much GST applies to Audio-frequency electric amplifiers?

Under HSN 85184000, Audio-frequency electric amplifiers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Audio-frequency electric amplifiers?

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.

### Can we claim ITC on inputs used to trade Audio-frequency electric amplifiers?

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 Audio-frequency electric amplifiers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Audio-frequency electric amplifiers; Nil for exempt items if applicable).

## India's trade performance: HSN Code 85184000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹59 Cr (+54.61% YoY) — 0.0016% of India's total exports
- Imports: ₹565 Cr (−8.40% YoY) — 0.0093% of India's total imports
- Trade balance: −₹506 Cr (Deficit); surplus rank #11905 of 12657 HSN codes
- Share of Sub-Chapter 8518: 6.32% of its exports; import side 3.66%
- Rank within Sub-Chapter 8518: #6 of 18 by export value; import-side #10

### Key metrics

- Export CAGR: 13.72% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3381 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +54.61% in FY 2024-25
- Contribution to Sub-Ch. 8518: 6.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85184000

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. 8518 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8518 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 27.50 | 0.0012% | — | 3.60% | 245.46 | 0.0068% | — | 3.75% | −217.96 | #3680 |
| FY 2019-20 | 31.70 | 0.0014% | +15.27% | 11.52% | 623.05 | 0.0186% | +153.83% | 8.26% | −591.35 | #3526 |
| FY 2020-21 | 27.07 | 0.0013% | −14.61% | 8.97% | 782.89 | 0.0269% | +25.65% | 10.21% | −755.82 | #3795 |
| FY 2021-22 | 32.91 | 0.0010% | +21.57% | 8.60% | 965.54 | 0.0211% | +23.33% | 11.09% | −932.63 | #3927 |
| FY 2022-23 | 37.75 | 0.0010% | +14.71% | 5.75% | 497.42 | 0.0087% | −48.48% | 3.50% | −459.67 | #3849 |
| FY 2023-24 | 38.47 | 0.0011% | +1.91% | 3.31% | 617.20 | 0.0110% | +24.08% | 4.27% | −578.73 | #3895 |
| FY 2024-25 | 59.48 | 0.0016% | +54.61% | 6.32% | 565.33 | 0.0093% | −8.40% | 3.66% | −505.85 | #3381 |

- CAGR (7-year): exports 13.72%/yr, imports 14.92%/yr (consistently Deficit)

## Key trade insights: HSN Code 85184000 export-import analysis

### Consistent export growth: 13.72% CAGR over 7 years

India's exports under HSN Code 85184000 have grown at a compound annual rate of 13.72% over 7 fiscal years, rising from ₹27.50 Crore in FY 2018-19 to ₹59.48 Crore in FY 2024-25.

### HSN Code 85184000 ranked #3381 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85184000 ranks #3381 out of 12657 HSN codes by total export value. Within Sub-Chapter 8518, it ranks #6 of 18. By trade surplus, it ranks #11905 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 85184000 exports

The strongest single-year export movement for HSN Code 85184000 was recorded in FY 2024-25, when exports surged by 54.61% over the prior year.

### India records a trade deficit of ₹505.85 Crore in HSN Code 85184000 goods

In FY 2024-25, India's imports of ₹565.33 Cr exceeded exports of ₹59.48 Cr, resulting in a trade deficit of ₹505.85 Crore — ranking #11905 of 12657 by surplus magnitude.

### Import growth of 14.92% CAGR signals rising demand for Audio-frequency electric amplifiers

India's imports under HSN Code 85184000 have grown at 14.92% CAGR, reaching ₹565.33 Crore in FY 2024-25.

### HSN Code 85184000 contributes 6.32% of Sub-Chapter 8518 exports — ranked #6

Among the 18 HSN codes under Sub-Chapter 8518, HSN Code 85184000 ranks #6 by export value — accounting for 6.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.66% share (rank #10).

## Related HSN Codes in Sub-Chapter 8518

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85183011: Hardened Rubber Scrap/Waste/Powder](https://busy.in/hsn/hsn-85183011/) | ₹265 Cr |
| #2 | [HSN Code 85189000: Microphones, Loudspeakers & Audio Equipment](https://busy.in/hsn/hsn-85189000/) | ₹199 Cr |
| #3 | [HSN Code 85182990: Loudspeakers: Mounted or Not: Other Enclosures](https://busy.in/hsn/hsn-85182990/) | ₹90 Cr |
| #4 | [HSN Code 85182290: Other Multi-Loudspeaker](https://busy.in/hsn/hsn-85182290/) | ₹67 Cr |
| #5 | [HSN Code 85183090: Coin/Disc-Operated Record-Players](https://busy.in/hsn/hsn-85183090/) | ₹60 Cr |
| #6 | HSN Code 85184000: Audio-frequency electric amplifiers (this hsn code) | ₹59 Cr |
| #7 | [HSN Code 85183019: Other Headphones/Earphones](https://busy.in/hsn/hsn-85183019/) | ₹49 Cr |
| #8 | [HSN Code 85182190: Other Single Loudspeaker](https://busy.in/hsn/hsn-85182190/) | ₹42 Cr |
| #9 | [HSN Code 85181000: Microphones And Stands Therefor](https://busy.in/hsn/hsn-85181000/) | ₹34 Cr |
| #10 | [HSN Code 85182210: Wireless Multi-Loudspeaker](https://busy.in/hsn/hsn-85182210/) | ₹29 Cr |