HSN Code 85241210 represents For the goods of sub-heading 8517 13 or 8517 13 under GST classification. This code helps businesses identify For the goods of sub-heading 8517 13 or 8517 13 correctly for billing, taxation, and trade. With HSN Code 85241210, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of For the goods of sub-heading 8517 13 or 8517 13.
Join our guided walkthrough to see how BUSY can transform your business operations.
HSN Code 85241210 relates to the following description.
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
Flat panel display modules, whether or not incorporating touch-sensitive screens
For the goods of sub-heading 8471 30 or 8471 40
9%
9%
18%
0%
Description of Goods
For the goods of sub-heading 8471 30 or 8471 40
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
8524 - Flat panel display modules, whether or not incorporating touch-sensitive screens
CGST
9%
SGST
9%
IGST
18%
CESS
0%
For the goods of sub-heading 8517 13 or 8517 13 does not include products with the following descriptions.
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - gramophone records: learning aids, such as, language records
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - gramophone records: other
Without drivers or control circuits : Of liquid crystals
For the goods of sub-heading 8471 30 or 8471 40
For the goods of sub-heading 8517 13 or 8517 13
For the goods of sub-heading 8528 72 or 8528 72
Other
Without drivers or control circuits : Of organic light-emitting diodes (OLED)
For the goods of sub-heading 8517 13 or 8517 13
For the goods of sub-heading 8528 72 or 8528 72
Other
Without drivers or control circuits : Other
For the goods of sub-heading 8471 30 or 8471 40
For the goods of sub-heading 8517 13 or 8517 13
For the goods of sub-heading 8528 72 or 8528 72
Other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing phenomena other than sound or image: - software: information technology software
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing phenomena other than sound or image: - software: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing phenomena other than sound or image: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing sound only: pre-recorded audio compact discs or pre-recorded audio mini discs
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing sound only: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - other: video compact disc of educational nature
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - other: other video compact discs
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - other: digital video discs
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - other: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 -magnetic tapes for reproducing phenomena other than sound or image: - software: information technology software
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 -magnetic tapes for reproducing phenomena other than sound or image: - software: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 -magnetic tapes for reproducing phenomena other than sound or image: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: - learning aids: audio cassettes
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: - learning aids: video tapes of educational nature
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: - learning aids: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: audio-visual news or audio-visual views material including news clippings
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: childrens video films
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: other video films
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - learning aids: audio cassettes
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - learning aids: video tapes of educational nature
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - learning aids: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: audio-visual news or audio-visual views material including news clippings
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: childrens video films
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: other video films
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : - learning aids: audio cassettes
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : - learning aids: video tapes of educational nature
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : - learning aids: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : audio-visual news or audio-visual material including news clippings
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : childrems video films
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : other video films
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - cards incorporating a magnetic stripe
Other: Of liquid crystals
For the goods of sub-heading 8471 30 or 8471 40
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - for reproducing phenomena other than sound or image: - software: information technology software on floppy disc or cartridge tape
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - for reproducing phenomena other than sound or image: - software: information technology software on disc or on cd rom
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - for reproducing phenomena other than sound or image: - software: information technology software on other media
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - for reproducing phenomena other than sound or image: - software: other
For the goods of sub-heading 8517 13 or 8517 13
For the goods of sub-heading 8528 72 or 8528 72
Other
Other: Of organic light-emitting diodes (OLED)
For the goods of sub-heading 8471 30 or 8471 40
For the goods of sub-heading 8517 13 or 8517 13
For the goods of sub-heading 8528 72 or 8528 72
Other
Other: Other
For the goods of sub-heading 8471 30 or 8471 40
For the goods of sub-heading 8517 13 or 8517 13
For the goods of sub-heading 8528 72 or 8528 72
Other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - other : - other: matrices for the production of records; prepared record blanks
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - other : - other: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - gramophone records: learning aids, such as, language records
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - gramophone records: other
Without drivers or control circuits : Of liquid crystals
For the goods of sub-heading 8471 30 or 8471 40
For the goods of sub-heading 8517 13 or 8517 13
For the goods of sub-heading 8528 72 or 8528 72
Other
Without drivers or control circuits : Of organic light-emitting diodes (OLED)
For the goods of sub-heading 8517 13 or 8517 13
For the goods of sub-heading 8528 72 or 8528 72
Other
Without drivers or control circuits : Other
For the goods of sub-heading 8471 30 or 8471 40
For the goods of sub-heading 8517 13 or 8517 13
For the goods of sub-heading 8528 72 or 8528 72
Other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing phenomena other than sound or image: - software: information technology software
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing phenomena other than sound or image: - software: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing phenomena other than sound or image: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing sound only: pre-recorded audio compact discs or pre-recorded audio mini discs
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing sound only: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - other: video compact disc of educational nature
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - other: other video compact discs
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - other: digital video discs
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - other: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 -magnetic tapes for reproducing phenomena other than sound or image: - software: information technology software
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 -magnetic tapes for reproducing phenomena other than sound or image: - software: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 -magnetic tapes for reproducing phenomena other than sound or image: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: - learning aids: audio cassettes
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: - learning aids: video tapes of educational nature
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: - learning aids: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: audio-visual news or audio-visual views material including news clippings
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: childrens video films
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: other video films
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - learning aids: audio cassettes
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - learning aids: video tapes of educational nature
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - learning aids: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: audio-visual news or audio-visual views material including news clippings
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: childrens video films
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: other video films
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : - learning aids: audio cassettes
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : - learning aids: video tapes of educational nature
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : - learning aids: other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : audio-visual news or audio-visual material including news clippings
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : childrems video films
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : other video films
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - cards incorporating a magnetic stripe
Other: Of liquid crystals
For the goods of sub-heading 8471 30 or 8471 40
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - for reproducing phenomena other than sound or image: - software: information technology software on floppy disc or cartridge tape
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - for reproducing phenomena other than sound or image: - software: information technology software on disc or on cd rom
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - for reproducing phenomena other than sound or image: - software: information technology software on other media
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - for reproducing phenomena other than sound or image: - software: other
For the goods of sub-heading 8517 13 or 8517 13
For the goods of sub-heading 8528 72 or 8528 72
Other
Other: Of organic light-emitting diodes (OLED)
For the goods of sub-heading 8471 30 or 8471 40
For the goods of sub-heading 8517 13 or 8517 13
For the goods of sub-heading 8528 72 or 8528 72
Other
Other: Other
For the goods of sub-heading 8471 30 or 8471 40
For the goods of sub-heading 8517 13 or 8517 13
For the goods of sub-heading 8528 72 or 8528 72
Other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - other : - other: matrices for the production of records; prepared record blanks
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - other : - other: other
India’s Exports
FY 2024-25Nil
0.0000% of India’s total exports
India’s Imports
FY 2024-25< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2024-25−< ₹1 Crore
Surplus rank #7128 of 12657 HSN codes
% of Sub-Chapter 8524
FY 2024-250.00%
Share of Sub-Chapter 8524’s total exports in FY 2024-25
Import side: 0.00% of Sub-Chapter 8524’s imports
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 8524
Imports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 8524
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 8524
Imports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 8524
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 8524
Imports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 8524
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 8524
Imports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 8524
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8524
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8524
Balance
−12.43
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8524
Imports
12.43 ₹ Cr
0.0002% share
— YoY
0.05% of Sub-Ch. 8524
Balance
−0.01
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8524
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−99.92% YoY
0.00% of Sub-Ch. 8524
reference, FY 2024-25
Export
₹532.93 Cr
Import
₹41,191.92 Cr
Trade Balance
−40,658.99
India exported ₹0.00 Crore worth of For the goods of sub-heading 8517 13 or 8517 13 in FY 2024-25. Multi-year trend data is being compiled for this hsn code.
In FY 2024-25, India's imports of ₹0.01 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.01 Crore — ranking #7128 of 12657 by surplus magnitude.
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 85241210 and GST compliance.
It includes Other Magnetic Tapes (4mm-6.5mm)
Under HSN 85241210, For the goods of sub-heading 8517 13 or 8517 13 attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.