---
title: "HSN Code for Sound recording/reproducing apparatus: Other | HSN 85279100 GST Rate"
description: "Find HSN and GST Rates for 85279100 related to Sound recording/reproducing apparatus: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85279100/"
---

# HSN Code 85279100: Sound recording/reproducing apparatus: Other

- [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 8527: Radio-broadcasting reception apparatus](https://busy.in/hsn/sub-chapter-8527/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other: Combined with sound recording or reproducing apparatus | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85279100 ?

It includes ADP Projector

### Do e‑way bill and e‑invoice apply for Sound recording/reproducing apparatus: Other?

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 Sound recording/reproducing apparatus: Other?

Under HSN 85279100, Sound recording/reproducing apparatus: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Sound recording/reproducing apparatus: Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sound recording/reproducing apparatus: Other; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Sound recording/reproducing apparatus: Other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Sound recording/reproducing apparatus: Other?

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.

## India's trade performance: HSN Code 85279100 (FY 2024-25)

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

- Exports: ₹5 Cr (+1,726.92% YoY) — 0.0001% of India's total exports
- Imports: ₹38 Cr (−21.71% YoY) — 0.0006% of India's total imports
- Trade balance: −₹33 Cr (Deficit); surplus rank #9924 of 12657 HSN codes
- Share of Sub-Chapter 8527: 2.01% of its exports; import side 1.51%
- Rank within Sub-Chapter 8527: #3 of 19 by export value; import-side #3

### Key metrics

- Export CAGR: 66.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6672 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,726.92% in FY 2024-25
- Contribution to Sub-Ch. 8527: 2.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85279100

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. 8527 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8527 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.08% | 165.13 | 0.0046% | — | 8.74% | −164.91 | #8751 |
| FY 2019-20 | 1.04 | 0.0000% | +372.73% | 0.45% | 25.38 | 0.0008% | −84.63% | 1.91% | −24.34 | #7583 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −27.88% | 0.33% | 17.50 | 0.0006% | −31.05% | 1.65% | −16.75 | #7892 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −53.33% | 0.09% | 25.91 | 0.0006% | +48.06% | 2.16% | −25.56 | #8839 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +11.43% | 0.10% | 58.64 | 0.0010% | +126.32% | 2.74% | −58.25 | #8876 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −33.33% | 0.06% | 48.08 | 0.0009% | −18.01% | 1.93% | −47.82 | #9282 |
| FY 2024-25 | 4.75 | 0.0001% | +1,726.92% | 2.01% | 37.64 | 0.0006% | −21.71% | 1.51% | −32.89 | #6672 |

- CAGR (7-year): exports 66.87%/yr, imports -21.84%/yr (consistently Deficit)

## Key trade insights: HSN Code 85279100 export-import analysis

### Consistent export growth: 66.87% CAGR over 7 years

India's exports under HSN Code 85279100 have grown at a compound annual rate of 66.87% over 7 fiscal years, rising from ₹0.22 Crore in FY 2018-19 to ₹4.75 Crore in FY 2024-25.

### HSN Code 85279100 ranked #6672 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85279100 ranks #6672 out of 12657 HSN codes by total export value. Within Sub-Chapter 8527, it ranks #3 of 19. By trade surplus, it ranks #9924 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 85279100 exports

The strongest single-year export movement for HSN Code 85279100 was recorded in FY 2024-25, when exports surged by 1,726.92% over the prior year.

### India records a trade deficit of ₹32.89 Crore in HSN Code 85279100 goods

In FY 2024-25, India's imports of ₹37.64 Cr exceeded exports of ₹4.75 Cr, resulting in a trade deficit of ₹32.89 Crore — ranking #9924 of 12657 by surplus magnitude.

### Import growth of -21.84% CAGR signals stable import dependency for Sound recording/reproducing apparatus: Other

India's imports under HSN Code 85279100 have grown at -21.84% CAGR, reaching ₹37.64 Crore in FY 2024-25.

### HSN Code 85279100 contributes 2.01% of Sub-Chapter 8527 exports — ranked #3

Among the 19 HSN codes under Sub-Chapter 8527, HSN Code 85279100 ranks #3 by export value — accounting for 2.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.51% share (rank #3).

## Related HSN Codes in Sub-Chapter 8527

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85272900: Other Vehicle Radios](https://busy.in/hsn/hsn-85272900/) | ₹196 Cr |
| #2 | [HSN Code 85272100: Quilted Wadding](https://busy.in/hsn/hsn-85272100/) | ₹29 Cr |
| #3 | HSN Code 85279100: Sound recording/reproducing apparatus: Other (this hsn code) | ₹5 Cr |
| #4 | [HSN Code 85279900: Other\| Other\|](https://busy.in/hsn/hsn-85279900/) | ₹5 Cr |
| #5 | [HSN Code 85271900: Other Battery-Operated Radio Receivers](https://busy.in/hsn/hsn-85271900/) | ₹2 Cr |
| #6 | [HSN Code 85271300: Radio/Sound Recorder Combo](https://busy.in/hsn/hsn-85271300/) | < ₹1 Crore |
| #7 | [HSN Code 85271200: Pocket-Size Radio Cassette Players](https://busy.in/hsn/hsn-85271200/) | < ₹1 Crore |
| — | [HSN Code 85279200: Radio with Clock (No Sound Recorder)](https://busy.in/hsn/hsn-85279200/) | Nil |
| — | [HSN Code 85279911: Demodulators (Radio Broadcasting Reception)](https://busy.in/hsn/hsn-85279911/) | Nil |
| — | [HSN Code 85279912: Other Radio Communication Receivers (Radio Broadcasting Reception)](https://busy.in/hsn/hsn-85279912/) | Nil |