---
title: "HSN Code for Microphones, Loudspeakers & Audio Equipment | HSN 85189000 GST Rate"
description: "Find HSN and GST Rates for 85189000 related to Microphones, Loudspeakers & Audio Equipment with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85189000/"
---

# HSN Code 85189000: Microphones, Loudspeakers & Audio Equipment

- [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 |
| --- | --- | --- | --- | --- |
| Parts | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85189000 ?

It includes Other Apparatus| Other| Mp-3 Player

### Can we claim ITC on inputs used to trade Microphones, Loudspeakers & Audio Equipment?

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 Microphones, Loudspeakers & Audio Equipment is sold with other items?

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

### Any common misclassification issue with Microphones, Loudspeakers & Audio Equipment?

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 Microphones, Loudspeakers & Audio Equipment?

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 Microphones, Loudspeakers & Audio Equipment?

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 85189000 (FY 2024-25)

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

- Exports: ₹199 Cr (−57.37% YoY) — 0.0054% of India's total exports
- Imports: ₹1,793 Cr (+1.63% YoY) — 0.0295% of India's total imports
- Trade balance: −₹1,594 Cr (Deficit); surplus rank #12366 of 12657 HSN codes
- Share of Sub-Chapter 8518: 21.15% of its exports; import side 11.62%
- Rank within Sub-Chapter 8518: #2 of 18 by export value; import-side #3

### Key metrics

- Export CAGR: 28.63% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1852 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +481.29% in FY 2023-24
- Contribution to Sub-Ch. 8518: 21.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85189000

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 | 43.98 | 0.0019% | — | 5.76% | 300.87 | 0.0084% | — | 4.60% | −256.89 | #3051 |
| FY 2019-20 | 22.57 | 0.0010% | −48.68% | 8.20% | 276.99 | 0.0083% | −7.94% | 3.67% | −254.42 | #3961 |
| FY 2020-21 | 30.56 | 0.0014% | +35.40% | 10.13% | 231.82 | 0.0080% | −16.31% | 3.02% | −201.26 | #3633 |
| FY 2021-22 | 59.03 | 0.0019% | +93.16% | 15.43% | 428.99 | 0.0094% | +85.05% | 4.93% | −369.96 | #3140 |
| FY 2022-23 | 80.39 | 0.0022% | +36.19% | 12.25% | 1,210.66 | 0.0211% | +182.21% | 8.52% | −1,130.27 | #2843 |
| FY 2023-24 | 467.30 | 0.0129% | +481.29% | 40.22% | 1,764.17 | 0.0314% | +45.72% | 12.20% | −1,296.87 | #1016 |
| FY 2024-25 | 199.19 | 0.0054% | −57.37% | 21.15% | 1,792.84 | 0.0295% | +1.63% | 11.62% | −1,593.65 | #1852 |

- CAGR (7-year): exports 28.63%/yr, imports 34.65%/yr (consistently Deficit)

## Key trade insights: HSN Code 85189000 export-import analysis

### Consistent export growth: 28.63% CAGR over 7 years

India's exports under HSN Code 85189000 have grown at a compound annual rate of 28.63% over 7 fiscal years, rising from ₹43.98 Crore in FY 2018-19 to ₹199.19 Crore in FY 2024-25.

### HSN Code 85189000 ranked #1852 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85189000 ranks #1852 out of 12657 HSN codes by total export value. Within Sub-Chapter 8518, it ranks #2 of 18. By trade surplus, it ranks #12366 of 12657.

### 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 ₹1,593.65 Crore in HSN Code 85189000 goods

In FY 2024-25, India's imports of ₹1,792.84 Cr exceeded exports of ₹199.19 Cr, resulting in a trade deficit of ₹1,593.65 Crore — ranking #12366 of 12657 by surplus magnitude.

### Import growth of 34.65% CAGR signals rising demand for Microphones, Loudspeakers & Audio Equipment

India's imports under HSN Code 85189000 have grown at 34.65% CAGR, reaching ₹1,792.84 Crore in FY 2024-25.

### HSN Code 85189000 contributes 21.15% 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 21.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.62% share (rank #3).

## 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 (this hsn code) | ₹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 |