---
title: "HSN Code for Color Television Set (Screen <= 36 CM) | HSN 85279990 GST Rate"
description: "Find HSN and GST Rates for 85279990 related to Color Television Set (Screen <= 36 CM) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85279990/"
---

# HSN Code 85279990: Color Television Set (Screen <= 36 CM)

- [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 — other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85279990 ?

It includes Ion Implanters for Semiconductor Doping

### How should mixed supplies be billed when Color Television Set (Screen <= 36 CM) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Color Television Set (Screen <= 36 CM); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Color Television Set (Screen <= 36 CM)?

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 Color Television Set (Screen <= 36 CM)?

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.

### Do e‑way bill and e‑invoice apply for Color Television Set (Screen <= 36 CM)?

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.

### Any common misclassification issue with Color Television Set (Screen <= 36 CM)?

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