---
title: "HSN Code for Telephone Answering Machines | HSN 85194000 GST Rate"
description: "Find HSN and GST Rates for 85194000 related to Telephone Answering Machines with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85194000/"
---

# HSN Code 85194000: Telephone Answering Machines

- [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 8519: Sound Recording Apparatus](https://busy.in/hsn/sub-chapter-8519/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device transcribing machines | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85194000 ?

It includes Video Cassettes (Betacam, Betacam SP/M II, VHS)

### How should mixed supplies be billed when Telephone Answering Machines is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Telephone Answering Machines; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Telephone Answering Machines?

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 Telephone Answering Machines?

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

### Can we claim ITC on inputs used to trade Telephone Answering Machines?

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 Telephone Answering Machines?

Under HSN 85194000, Telephone Answering Machines attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Telephone Answering Machines?

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.