--- title: "HSN Code for Other Apparatus| Other| Mp-3 Player | HSN 85198940 GST Rate" description: "Find HSN and GST Rates for 85198940 related to Other Apparatus| Other| Mp-3 Player with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85198940/" --- # HSN Code 85198940: Other Apparatus| Other| Mp-3 Player - [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 | | --- | --- | --- | --- | --- | | Other apparatus: Other: MP-3 player | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85198940 ? It includes Magnetic Tape-Type | Spool Type ### Any common misclassification issue with Other Apparatus/ Other/ Mp-3 Player? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Other Apparatus/ Other/ Mp-3 Player? 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. ### How much GST applies to Other Apparatus/ Other/ Mp-3 Player? Under HSN 85198940, Other Apparatus/ Other/ Mp-3 Player attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other Apparatus/ Other/ Mp-3 Player? 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. ### How should mixed supplies be billed when Other Apparatus/ Other/ Mp-3 Player is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Apparatus/ Other/ Mp-3 Player; Nil for exempt items if applicable). ## India's trade performance: HSN Code 85198940 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+370.00% YoY) — 0.0000% of India's total exports - Imports: ₹8 Cr (−21.36% YoY) — 0.0001% of India's total imports - Trade balance: −₹7 Cr (Deficit); surplus rank #8804 of 12657 HSN codes - Share of Sub-Chapter 8519: 12.81% of its exports; import side 5.48% - Rank within Sub-Chapter 8519: #3 of 22 by export value; import-side #3 ### Key metrics - Export CAGR: 6.62% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8310 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +370.00% in FY 2024-25 - Contribution to Sub-Ch. 8519: 12.81% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85198940 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. 8519 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8519 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 13.01% | 14.86 | 0.0004% | — | 5.09% | −14.22 | #7984 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −84.38% | 3.10% | 19.71 | 0.0006% | +32.64% | 18.72% | −19.61 | #9172 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +260.00% | 6.33% | 12.98 | 0.0004% | −34.15% | 13.06% | −12.62 | #8465 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +102.78% | 16.90% | 10.93 | 0.0002% | −15.79% | 11.57% | −10.20 | #8273 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −49.32% | 8.15% | 8.16 | 0.0001% | −25.34% | 6.89% | −7.79 | #8913 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −45.95% | 6.94% | 9.88 | 0.0002% | +21.08% | 6.47% | −9.68 | #9440 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +370.00% | 12.81% | 7.77 | 0.0001% | −21.36% | 5.48% | −6.83 | #8310 | - CAGR (7-year): exports 6.62%/yr, imports -10.24%/yr (consistently Deficit) ## Key trade insights: HSN Code 85198940 export-import analysis ### Consistent export growth: 6.62% CAGR over 7 years India's exports under HSN Code 85198940 have grown at a compound annual rate of 6.62% over 7 fiscal years, rising from ₹0.64 Crore in FY 2018-19 to ₹0.94 Crore in FY 2024-25. ### HSN Code 85198940 ranked #8310 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85198940 ranks #8310 out of 12657 HSN codes by total export value. Within Sub-Chapter 8519, it ranks #3 of 22. By trade surplus, it ranks #8804 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85198940 exports The strongest single-year export movement for HSN Code 85198940 was recorded in FY 2024-25, when exports surged by 370.00% over the prior year. ### India records a trade deficit of ₹6.83 Crore in HSN Code 85198940 goods In FY 2024-25, India's imports of ₹7.77 Cr exceeded exports of ₹0.94 Cr, resulting in a trade deficit of ₹6.83 Crore — ranking #8804 of 12657 by surplus magnitude. ### Import growth of -10.24% CAGR signals stable import dependency for Other Apparatus| Other| Mp-3 Player India's imports under HSN Code 85198940 have grown at -10.24% CAGR, reaching ₹7.77 Crore in FY 2024-25. ### HSN Code 85198940 contributes 12.81% of Sub-Chapter 8519 exports — ranked #3 Among the 22 HSN codes under Sub-Chapter 8519, HSN Code 85198940 ranks #3 by export value — accounting for 12.81% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.48% share (rank #3). ## Related HSN Codes in Sub-Chapter 8519 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85198990: Other Apparatus\| Other\| Others](https://busy.in/hsn/hsn-85198990/) | ₹5 Cr | | #2 | [HSN Code 85193000: Turntables (record-decks)](https://busy.in/hsn/hsn-85193000/) | ₹1 Cr | | #3 | HSN Code 85198940: Other Apparatus\| Other\| Mp-3 Player (this hsn code) | < ₹1 Crore | | #4 | [HSN Code 85198100: Magnetic, optical apparatus: Other](https://busy.in/hsn/hsn-85198100/) | < ₹1 Crore | | #5 | [HSN Code 85198910: Other apparatus: Other: Audio Compact disc player](https://busy.in/hsn/hsn-85198910/) | < ₹1 Crore | | #6 | [HSN Code 85192000: Coin/Banknote/Card/Token Operated Apparatus](https://busy.in/hsn/hsn-85192000/) | < ₹1 Crore | | — | [HSN Code 85195000: Pocket-Size Cassette Players](https://busy.in/hsn/hsn-85195000/) | Nil | | — | [HSN Code 85198920: CD Changer/Mini Disc/Laser Disc Player](https://busy.in/hsn/hsn-85198920/) | Nil | | — | [HSN Code 85198930: Time Code Recorder](https://busy.in/hsn/hsn-85198930/) | Nil | | — | [HSN Code 85191000: Record-Players without Loudspeaker](https://busy.in/hsn/hsn-85191000/) | — |