---
title: "HSN Code for Other Reception Apparatus (Radio Broadcasting Miscellaneous) | HSN 85279919 GST Rate"
description: "Find HSN and GST Rates for 85279919 related to Other Reception Apparatus (Radio Broadcasting Miscellaneous) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85279919/"
---

# HSN Code 85279919: Other Reception Apparatus (Radio Broadcasting Miscellaneous)

- [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 |
| --- | --- | --- | --- | --- |
| Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock - other — other — radio communication receivers —- other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85279919 ?

It includes Diodes, Transistors, and Similar Semiconductor Devices

### Can we claim ITC on inputs used to trade Other Reception Apparatus (Radio Broadcasting Miscellaneous)?

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 Other Reception Apparatus (Radio Broadcasting Miscellaneous) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Reception Apparatus (Radio Broadcasting Miscellaneous); Nil for exempt items if applicable).

### Any common misclassification issue with Other Reception Apparatus (Radio Broadcasting Miscellaneous)?

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 Reception Apparatus (Radio Broadcasting Miscellaneous)?

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.

### Does packaging or labelling change the GST for Other Reception Apparatus (Radio Broadcasting Miscellaneous)?

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.