---
title: "HSN Code for Other Audio Special Effect Equipment | HSN 85438932 GST Rate"
description: "Find HSN and GST Rates for 85438932 related to Other Audio Special Effect Equipment with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85438932/"
---

# HSN Code 85438932: Other Audio Special Effect Equipment

- [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 8543: Electrical machines](https://busy.in/hsn/sub-chapter-8543/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter - other machines and apparatus: - other: - audio special effect equipments: mixing systems or consoles | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85438932 ?

It includes Other Electric Conductors (<= 80V, with connectors)

### How much GST applies to Other Audio Special Effect Equipment?

Under HSN 85438932, Other Audio Special Effect Equipment attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Audio Special Effect Equipment is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Audio Special Effect Equipment; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other Audio Special Effect Equipment?

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.

### Can we claim ITC on inputs used to trade Other Audio Special Effect Equipment?

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

### Any common misclassification issue with Other Audio Special Effect Equipment?

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