---
title: "HSN Code for Electric sound amplifier sets | HSN 85185000 GST Rate"
description: "Find HSN and GST Rates for 85185000 related to Electric sound amplifier sets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85185000/"
---

# HSN Code 85185000: Electric sound amplifier sets

- [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 |
| --- | --- | --- | --- | --- |
| Electric sound amplifier sets | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85185000 ?

It includes Time Code Recorder

### Can we claim ITC on inputs used to trade Electric sound amplifier sets?

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

### How much GST applies to Electric sound amplifier sets?

Under HSN 85185000, Electric sound amplifier sets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Electric sound amplifier sets is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electric sound amplifier sets; Nil for exempt items if applicable).

### Any common misclassification issue with Electric sound amplifier sets?

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

### Does packaging or labelling change the GST for Electric sound amplifier sets?

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.

### Do e‑way bill and e‑invoice apply for Electric sound amplifier sets?

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.

## India's trade performance: HSN Code 85185000 (FY 2024-25)

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

- Exports: ₹15 Cr (−27.51% YoY) — 0.0004% of India's total exports
- Imports: ₹358 Cr (−4.37% YoY) — 0.0059% of India's total imports
- Trade balance: −₹344 Cr (Deficit); surplus rank #11663 of 12657 HSN codes
- Share of Sub-Chapter 8518: 1.59% of its exports; import side 2.32%
- Rank within Sub-Chapter 8518: #12 of 18 by export value; import-side #11

### Key metrics

- Export CAGR: -16.63% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5259 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +194.94% in FY 2022-23
- Contribution to Sub-Ch. 8518: 1.59% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85185000

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 | 44.48 | 0.0019% | — | 5.82% | 134.30 | 0.0037% | — | 2.05% | −89.82 | #3035 |
| FY 2019-20 | 11.69 | 0.0005% | −73.72% | 4.25% | 115.16 | 0.0034% | −14.25% | 1.53% | −103.47 | #4798 |
| FY 2020-21 | 18.54 | 0.0009% | +58.60% | 6.14% | 101.70 | 0.0035% | −11.69% | 1.33% | −83.16 | #4291 |
| FY 2021-22 | 22.15 | 0.0007% | +19.47% | 5.79% | 143.32 | 0.0031% | +40.92% | 1.65% | −121.17 | #4465 |
| FY 2022-23 | 65.33 | 0.0018% | +194.94% | 9.95% | 292.05 | 0.0051% | +103.77% | 2.05% | −226.72 | #3119 |
| FY 2023-24 | 20.61 | 0.0006% | −68.45% | 1.77% | 374.87 | 0.0067% | +28.36% | 2.59% | −354.26 | #4739 |
| FY 2024-25 | 14.94 | 0.0004% | −27.51% | 1.59% | 358.47 | 0.0059% | −4.37% | 2.32% | −343.53 | #5259 |

- CAGR (7-year): exports -16.63%/yr, imports 17.78%/yr (consistently Deficit)

## Key trade insights: HSN Code 85185000 export-import analysis

### Export decline: -16.63% CAGR over 7 years

India's exports under HSN Code 85185000 have declined at a compound annual rate of -16.63% over 7 fiscal years, falling from ₹44.48 Crore in FY 2018-19 to ₹14.94 Crore in FY 2024-25.

### HSN Code 85185000 ranked #5259 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85185000 ranks #5259 out of 12657 HSN codes by total export value. Within Sub-Chapter 8518, it ranks #12 of 18. By trade surplus, it ranks #11663 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 85185000 exports

The strongest single-year export movement for HSN Code 85185000 was recorded in FY 2022-23, when exports surged by 194.94% over the prior year.

### India records a trade deficit of ₹343.53 Crore in HSN Code 85185000 goods

In FY 2024-25, India's imports of ₹358.47 Cr exceeded exports of ₹14.94 Cr, resulting in a trade deficit of ₹343.53 Crore — ranking #11663 of 12657 by surplus magnitude.

### Import growth of 17.78% CAGR signals rising demand for Electric sound amplifier sets

India's imports under HSN Code 85185000 have grown at 17.78% CAGR, reaching ₹358.47 Crore in FY 2024-25.

### HSN Code 85185000 contributes 1.59% of Sub-Chapter 8518 exports — ranked #12

Among the 18 HSN codes under Sub-Chapter 8518, HSN Code 85185000 ranks #12 by export value — accounting for 1.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.32% share (rank #11).

## 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](https://busy.in/hsn/hsn-85184000/) | ₹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 |
| #12 | HSN Code 85185000: Electric sound amplifier sets (this hsn code) | ₹15 Cr |