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HSN Code 85189000: Parts of Microphones, Loudspeakers and Audio Amplifiers

HSN Code 85189000 represents Parts of Microphones, Loudspeakers and Audio Amplifiers under GST classification. This code helps businesses identify Parts of Microphones, Loudspeakers and Audio Amplifiers correctly for billing, taxation, and trade. With HSN Code 85189000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Parts of Microphones, Loudspeakers and Audio Amplifiers.

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Description of Goods for HSN Code 85189000

HSN Code 85189000 relates to the following description.

Description of Goods

Parts

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%) when supplied as parts for the manufacture of hearing aids; 5% as parts of vessels of headings 8901, 8902 or 8904-8907; 18% otherwise. Source: Notification 10/2025-Central Tax (Rate), S. No. 170; Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 472.

What does HSN Code 85189000 not include?

Parts of Microphones, Loudspeakers and Audio Amplifiers does not include products with the following descriptions.

HSN Code 85182100

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 a microphone and one or more loudspeakers; audiofrequency electric amplifiers; electric sound amplifier set - loudspeakers, whether or not mounted in their enclosures: single loudspeakers, mounted in their enclosures

HSN Code 85182110

Loudspeakers, whether or not mounted in their enclosures : Single loudspeakers, mounted in their enclosures : Single loudspeakers, mounted in their enclosures

HSN Code 85182190

Loudspeakers, whether or not mounted in their enclosures : Single loudspeakers, mounted in their enclosures : other

HSN Code 85182200

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 a microphone and one or more loudspeakers; audiofrequency electric amplifiers; electric sound amplifier set - loudspeakers, whether or not mounted in their enclosures: multiple loudspeakers, mounted in the same enclosure

HSN Code 85182210

Loudspeakers, whether or not mounted in their enclosures : Multiple loudspeakers, mounted in the same enclosure: Wireless

HSN Code 85182290

Loudspeakers, whether or not mounted in their enclosures : Multiple loudspeakers, mounted in the same enclosure : other

HSN Code 85182900

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 a microphone and one or more loudspeakers; audiofrequency electric amplifiers; electric sound amplifier set - loudspeakers, whether or not mounted in their enclosures: other

HSN Code 85182910

Loudspeakers, whether or not mounted in their enclosures : enclosure: Wireless

HSN Code 85182990

Loudspeakers, whether or not mounted in their enclosures : enclosure: Other

HSN Code 85183000

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 a microphone and one or more loudspeakers; audiofrequency electric amplifiers; electric sound amplifier set headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers

HSN Code 85183011

Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers:True Wireless Stereo [(TWS) Sound channel not connected by wire]

HSN Code 85183019

Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other

HSN Code 85183020

Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Headphones and earphones, whether or not combined with a microphone, and capable of connecting only through wired medium

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India’s Trade Performance — HSN Code 85189000 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹120 Cr

−39.90% vs FY 2024-25

0.0031% of India’s total exports

India’s Imports

FY 2025-26

₹2,069 Cr

+15.42% vs FY 2024-25

0.0302% of India’s total imports

Trade Balance

FY 2025-26

−₹1,950 Cr

Trade Deficit

Surplus rank #12523 of 12872 HSN codes

% of Sub-Chapter 8518

FY 2025-26

5.01%

Share of Sub-Chapter 8518’s total exports in FY 2025-26

Import side: 12.57% of Sub-Chapter 8518’s imports

Rank Within Sub-Chapter 8518

FY 2025-26

#2 of 18

Position by export value among HSN codes in Sub-Chapter 8518

Import-side rank: #3 of 18

At a glance

15.38%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#2580

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+481.29%

Peak Growth Year

FY 2023-24 · strongest single-year move

5.01%

Contribution to Sub-Ch. 8518

Share of Sub-Chapter 8518 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85189000

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #3051

Balance

−256.89

Exports

43.98 ₹ Cr

0.0019% share

— YoY

5.76% of Sub-Ch. 8518

Imports

300.87 ₹ Cr

0.0084% share

— YoY

4.60% of Sub-Ch. 8518

FY 2019-20 Exp. Rank #3961

Balance

−254.42

Exports

22.57 ₹ Cr

0.0010% share

−48.68% YoY

8.20% of Sub-Ch. 8518

Imports

276.99 ₹ Cr

0.0083% share

−7.94% YoY

3.67% of Sub-Ch. 8518

FY 2020-21 Exp. Rank #3633

Balance

−201.26

Exports

30.56 ₹ Cr

0.0014% share

+35.40% YoY

10.13% of Sub-Ch. 8518

Imports

231.82 ₹ Cr

0.0080% share

−16.31% YoY

3.02% of Sub-Ch. 8518

FY 2021-22 Exp. Rank #3140

Balance

−369.96

Exports

59.03 ₹ Cr

0.0019% share

+93.16% YoY

15.43% of Sub-Ch. 8518

Imports

428.99 ₹ Cr

0.0094% share

+85.05% YoY

4.93% of Sub-Ch. 8518

FY 2022-23 Exp. Rank #2843

Balance

−1,130.27

Exports

80.39 ₹ Cr

0.0022% share

+36.19% YoY

12.25% of Sub-Ch. 8518

Imports

1,210.66 ₹ Cr

0.0211% share

+182.21% YoY

8.52% of Sub-Ch. 8518

FY 2023-24 Exp. Rank #1016

Balance

−1,296.87

Exports

467.30 ₹ Cr

0.0129% share

+481.29% YoY

40.22% of Sub-Ch. 8518

Imports

1,764.17 ₹ Cr

0.0314% share

+45.72% YoY

12.20% of Sub-Ch. 8518

FY 2024-25 Exp. Rank #1852

Balance

−1,593.65

Exports

199.19 ₹ Cr

0.0054% share

−57.37% YoY

21.15% of Sub-Ch. 8518

Imports

1,792.84 ₹ Cr

0.0295% share

+1.63% YoY

11.62% of Sub-Ch. 8518

FY 2025-26 Exp. Rank #2580

Balance

−1,949.64

Exports

119.72 ₹ Cr

0.0031% share

−39.90% YoY

5.01% of Sub-Ch. 8518

Imports

2,069.36 ₹ Cr

0.0302% share

+15.42% YoY

12.57% of Sub-Ch. 8518

CAGR · 8-Year

Exports

15.38% /yr

Imports

31.72% /yr

Consistently Deficit
Sub-Chapter 8518 total

reference, FY 2025-26

Export

₹2,387.39 Cr

Import

₹16,457.19 Cr

Trade Balance

−14,069.80

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 85189000 Export-Import Analysis

Consistent Export Growth: 15.38% CAGR Over 8 Years

India's exports under HSN Code 85189000 have grown at a compound annual rate of 15.38% over 8 fiscal years, rising from ₹43.98 Crore in FY 2018-19 to ₹119.72 Crore in FY 2025-26.

HSN Code 85189000 Ranked #2580 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85189000 ranks #2580 out of 12872 HSN codes by total export value. Within Sub-Chapter 8518, it ranks #2 of 18. By trade surplus, it ranks #12523 of 12872.

FY 2023-24 Was the Strongest Growth Year for HSN Code 85189000 Exports

The strongest single-year export movement for HSN Code 85189000 was recorded in FY 2023-24, when exports surged by 481.29% over the prior year.

India Records a Trade Deficit of ₹1,949.64 Crore in HSN Code 85189000 Goods

In FY 2025-26, India's imports of ₹2,069.36 Cr exceeded exports of ₹119.72 Cr, resulting in a trade deficit of ₹1,949.64 Crore — ranking #12523 of 12872 by surplus magnitude.

Import Growth of 31.72% CAGR Signals Rising Demand for Parts of Microphones, Loudspeakers and Audio Amplifiers

India's imports under HSN Code 85189000 have grown at 31.72% CAGR, reaching ₹2,069.36 Crore in FY 2025-26.

HSN Code 85189000 Contributes 5.01% of Sub-Chapter 8518 Exports — Ranked #2

Among the 18 HSN codes under Sub-Chapter 8518, HSN Code 85189000 ranks #2 by export value — accounting for 5.01% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 12.57% share (rank #3).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85189000 and GST compliance.

What products are classified under HSN 85189000 ?

It includes Other Apparatus| Other| Mp-3 Player

Can we claim ITC on inputs used to trade Parts of Microphones, Loudspeakers and Audio 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 Parts of Microphones, Loudspeakers and Audio Amplifiers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts of Microphones, Loudspeakers and Audio Amplifiers; Nil for exempt items if applicable).

Any common misclassification issue with Parts of Microphones, Loudspeakers and Audio Amplifiers?

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 Parts of Microphones, Loudspeakers and Audio 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.

Do e‑way bill and e‑invoice apply for Parts of Microphones, Loudspeakers and Audio 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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.