---
title: "8517 HSN Code | HSN Code for Telephone & Communication Apparatus in India"
description: "Know more about 8517 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8517 covering Telephone & Communication Apparatus."
canonical: "https://busy.in/hsn/sub-chapter-8517/"
---

# HSN Sub-chapter 8517: Telephone & Communication Apparatus

Telephone sets, smartphones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of vice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528

Part of [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 85171110 | [Push Button Cordless Line Telephone Sets](https://busy.in/hsn/hsn-85171110/) |
| 85171190 | [Other Cordless Line Telephone Sets](https://busy.in/hsn/hsn-85171190/) |
| 85171210 | [Mobils phone, other than push button type](https://busy.in/hsn/hsn-85171210/) |
| 85171211 | [Mobile phone, push button type](https://busy.in/hsn/hsn-85171211/) |
| 85171219 | [Other Cellular/Wireless Telephones](https://busy.in/hsn/hsn-85171219/) |
| 85171290 | [Push Button Line Telephones](https://busy.in/hsn/hsn-85171290/) |
| 85171300 | [Smartphones and Cellular Telephones](https://busy.in/hsn/hsn-85171300/) |
| 85171400 | [Cellular/Wireless Network Telephones](https://busy.in/hsn/hsn-85171400/) |
| 85171810 | [Push Button Telephones](https://busy.in/hsn/hsn-85171810/) |
| 85171890 | [Electrical Apparatus for Line Telephony](https://busy.in/hsn/hsn-85171890/) |
| 85171911 | [Rotary Dial Line Telephones](https://busy.in/hsn/hsn-85171911/) |
| 85171912 | [Other Line Telephones](https://busy.in/hsn/hsn-85171912/) |
| 85171919 | [Videophones](https://busy.in/hsn/hsn-85171919/) |
| 85171920 | [Facsimile Machines](https://busy.in/hsn/hsn-85171920/) |
| 85172100 | [Teleprinters](https://busy.in/hsn/hsn-85172100/) |
| 85172200 | [Telephonic/Telegraphic Switching Apparatus](https://busy.in/hsn/hsn-85172200/) |
| 85173000 | [PLCC Equipment (Telecommunication)](https://busy.in/hsn/hsn-85173000/) |
| 85175010 | [Voice Frequency Telegraphy Apparatus](https://busy.in/hsn/hsn-85175010/) |
| 85175020 | [Modems](https://busy.in/hsn/hsn-85175020/) |
| 85175030 | [HDSL Systems](https://busy.in/hsn/hsn-85175030/) |
| 85175040 | [DLC Systems](https://busy.in/hsn/hsn-85175040/) |
| 85175050 | [SDH Systems](https://busy.in/hsn/hsn-85175050/) |
| 85175060 | [Multiplexers/Statistical Multiplexers](https://busy.in/hsn/hsn-85175060/) |
| 85175070 | [ISDN Terminals](https://busy.in/hsn/hsn-85175070/) |
| 85175091 | [ISDN Terminal Adapters](https://busy.in/hsn/hsn-85175091/) |
| 85175092 | [Routers (Telecommunication)](https://busy.in/hsn/hsn-85175092/) |
| 85175093 | [X25 PADS](https://busy.in/hsn/hsn-85175093/) |
| 85175094 | [Other Digital Line Systems Apparatus](https://busy.in/hsn/hsn-85175094/) |
| 85175099 | [Routers (Wireless Network)](https://busy.in/hsn/hsn-85175099/) |
| 85176100 | [Piston Rings (Spark Ignition Engines)](https://busy.in/hsn/hsn-85176100/) |
| 85176210 | [PLCC equipment for transmission/reception](https://busy.in/hsn/hsn-85176210/) |
| 85176220 | [Voice Frequency Telegraphy Apparatus](https://busy.in/hsn/hsn-85176220/) |
| 85176230 | [Modems (Modulators-Demodulators)](https://busy.in/hsn/hsn-85176230/) |
| 85176240 | [Hdsl System, Voice Data Transmission](https://busy.in/hsn/hsn-85176240/) |
| 85176250 | [Digital loop carrier](https://busy.in/hsn/hsn-85176250/) |
| 85176260 | [Synchronous Digital Hierarchy System (SDH)](https://busy.in/hsn/hsn-85176260/) |
| 85176270 | [Multiplexers, Statistical Multiplexers](https://busy.in/hsn/hsn-85176270/) |
| 85176290 | [Switching and routing apparatus](https://busy.in/hsn/hsn-85176290/) |
| 85176910 | [ISDN Systems](https://busy.in/hsn/hsn-85176910/) |
| 85176920 | [Base Stations (Telecom)](https://busy.in/hsn/hsn-85176920/) |
| 85176930 | [Populated Printed Circuit Boards (Telephone Parts)](https://busy.in/hsn/hsn-85176930/) |
| 85176940 | [Internet Set Top Boxes](https://busy.in/hsn/hsn-85176940/) |
| 85176950 | [Subscriber End Equipment](https://busy.in/hsn/hsn-85176950/) |
| 85176960 | [Other Telecom Apparatus](https://busy.in/hsn/hsn-85176960/) |
| 85176970 | [Telephone Attachments](https://busy.in/hsn/hsn-85176970/) |
| 85176990 | [Other Voice, Image, and Data Transmission Apparatus](https://busy.in/hsn/hsn-85176990/) |
| 85177010 | [Other Telephone Parts](https://busy.in/hsn/hsn-85177010/) |
| 85177090 | [Telephone Attachments](https://busy.in/hsn/hsn-85177090/) |
| 85177100 | [Aerials & Reflectors & Parts](https://busy.in/hsn/hsn-85177100/) |
| 85177910 | [Populated circuit boards](https://busy.in/hsn/hsn-85177910/) |
| 85177990 | [Other Electrical Apparatus for Telephony](https://busy.in/hsn/hsn-85177990/) |
| 85178010 | [Subscriber End Telecommunication Equipment](https://busy.in/hsn/hsn-85178010/) |
| 85178020 | [Set Top Boxes (Internet Access)](https://busy.in/hsn/hsn-85178020/) |
| 85178030 | [Other Telecommunication Apparatus](https://busy.in/hsn/hsn-85178030/) |
| 85178090 | [Populated Printed Circuit Boards (Telephone Parts)](https://busy.in/hsn/hsn-85178090/) |
| 85179010 | [Other Telephone Parts (General)](https://busy.in/hsn/hsn-85179010/) |
| 85179090 | [Single Loudspeakers in Enclosures](https://busy.in/hsn/hsn-85179090/) |

## Frequently asked questions

### What products are classified under HSN 8517

It includes Telephone & Communication Apparatus

### How are warranty replacements of Telephone & Communication Apparatus handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### If I repair and return Telephone & Communication Apparatus, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Can I claim ITC on inputs and services used for Telephone & Communication Apparatus?

If your outward supply of Telephone & Communication Apparatus is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### Can reverse charge ever apply to transactions involving Telephone & Communication Apparatus?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Telephone & Communication Apparatus are forward charge. Check the current notifications for any special cases before deciding.

### Any special steps when selling Telephone & Communication Apparatus through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### How should I document Telephone & Communication Apparatus sent for job work?

Use a delivery challan for sending Telephone & Communication Apparatus to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

## India's trade performance: HSN Sub-Chapter 8517 (FY 2024-25)

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

- Exports: ₹2,19,707 Cr (+56.04% YoY) — 5.9326% of India's total exports
- Imports: ₹1,66,388 Cr (+22.38% YoY) — 2.7285% of India's total imports
- Trade balance: ₹53,320 Cr (Surplus); surplus rank #6 of 1233 sub-chapters
- Share of Chapter 85: 58.82% of its exports; import side 22.19%
- Rank within Chapter 85: #1 of 48 by export value; import-side #2

### Key metrics

- Export CAGR: 51.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +92.10% in FY 2022-23
- Contribution to Ch. 85: 58.82% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8517

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 Ch. 85 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 85 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 18,142.90 | 0.7904% | — | 20.34% | 1,17,736.03 | 3.2786% | — | 32.33% | −99,593.13 | #16 |
| FY 2019-20 | 33,189.52 | 1.5027% | +82.93% | 30.83% | 91,570.53 | 2.7297% | −22.22% | 26.31% | −58,381.01 | #8 |
| FY 2020-21 | 31,365.67 | 1.4583% | −5.50% | 29.86% | 99,829.95 | 3.4260% | +9.02% | 28.93% | −68,464.28 | #10 |
| FY 2021-22 | 53,159.73 | 1.6939% | +69.48% | 35.30% | 1,04,405.27 | 2.2843% | +4.58% | 22.39% | −51,245.54 | #7 |
| FY 2022-23 | 1,02,117.71 | 2.8204% | +92.10% | 44.30% | 1,27,905.96 | 2.2246% | +22.51% | 23.52% | −25,788.25 | #4 |
| FY 2023-24 | 1,40,798.41 | 3.8915% | +37.88% | 49.41% | 1,35,956.30 | 2.4209% | +6.29% | 20.70% | +4,842.11 | #3 |
| FY 2024-25 | 2,19,707.17 | 5.9326% | +56.04% | 58.82% | 1,66,387.62 | 2.7285% | +22.38% | 22.19% | +53,319.55 | #2 |

- CAGR (7-year): exports 51.54%/yr, imports 5.93%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 8517 export-import analysis

### Consistent export growth: 51.54% CAGR over 7 years

India's exports under HSN Sub-Chapter 8517 have grown at a compound annual rate of 51.54% over 7 fiscal years, rising from ₹18,142.90 Crore in FY 2018-19 to ₹2,19,707.17 Crore in FY 2024-25.

### HSN Sub-Chapter 8517 ranked #2 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8517 ranks #2 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #1 of 48. By trade surplus, it ranks #6 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 8517 exports

The strongest single-year export movement for HSN Sub-Chapter 8517 was recorded in FY 2022-23, when exports surged by 92.10% over the prior year.

### India maintains a trade surplus of ₹53,319.55 Crore in HSN Sub-Chapter 8517 goods

In FY 2024-25, India's exports of ₹2,19,707.17 Cr exceeded imports of ₹1,66,387.62 Cr, resulting in a trade surplus of ₹53,319.55 Crore — ranking #6 of 1233 by surplus magnitude.

### Import growth of 5.93% CAGR signals stable import dependency for Telephone & Communication Apparatus

India's imports under HSN Sub-Chapter 8517 have grown at 5.93% CAGR, reaching ₹1,66,387.62 Crore in FY 2024-25.

### HSN Sub-Chapter 8517 contributes 58.82% of Chapter 85 exports — ranked #1

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8517 ranks #1 by export value — accounting for 58.82% of the chapter's total exports in FY 2024-25. On the import side, it holds 22.19% share (rank #2).

## Related Sub-Chapters in Chapter 85

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Sub-Chapter 8517: Telephone & Communication Apparatus (this hsn sub-chapter) | ₹2,19,707 Cr |
| #2 | [HSN Sub-Chapter 8504: Clad metals](https://busy.in/hsn/sub-chapter-8504/) | ₹26,635 Cr |
| #3 | [HSN Sub-Chapter 8544: Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) | ₹19,814 Cr |
| #4 | [HSN Sub-Chapter 8503: Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) | ₹11,520 Cr |
| #5 | [HSN Sub-Chapter 8536: Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) | ₹11,406 Cr |
| #6 | [HSN Sub-Chapter 8538: Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) | ₹11,292 Cr |
| #7 | [HSN Sub-Chapter 8541: Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) | ₹11,002 Cr |
| #8 | [HSN Sub-Chapter 8537: Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) | ₹7,817 Cr |
| #9 | [HSN Sub-Chapter 8501: Electric motors](https://busy.in/hsn/sub-chapter-8501/) | ₹7,369 Cr |
| #10 | [HSN Sub-Chapter 8507: Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) | ₹6,959 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8501 | [Electric motors](https://busy.in/hsn/sub-chapter-8501/) |
| 8502 | [Electric Generating, Rotary Converters](https://busy.in/hsn/sub-chapter-8502/) |
| 8503 | [Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) |
| 8504 | [Clad metals](https://busy.in/hsn/sub-chapter-8504/) |
| 8505 | [Electro, Permanent Magnets, Clutches](https://busy.in/hsn/sub-chapter-8505/) |
| 8506 | [Primary cells & primary batteries](https://busy.in/hsn/sub-chapter-8506/) |
| 8507 | [Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) |
| 8508 | [Vacuum Cleaners](https://busy.in/hsn/sub-chapter-8508/) |
| 8509 | [Electro-mechanical Appliances](https://busy.in/hsn/sub-chapter-8509/) |
| 8510 | [Electric Shavers & Clippers](https://busy.in/hsn/sub-chapter-8510/) |
| 8511 | [Ignition Equipment](https://busy.in/hsn/sub-chapter-8511/) |
| 8512 | [Lighting & Signaling Equipment](https://busy.in/hsn/sub-chapter-8512/) |
| 8513 | [Portable Electric Lamps](https://busy.in/hsn/sub-chapter-8513/) |
| 8514 | [Industrial electric furnaces & ovens](https://busy.in/hsn/sub-chapter-8514/) |
| 8515 | [Electric soldering & welding machines](https://busy.in/hsn/sub-chapter-8515/) |
| 8516 | [Electric heaters](https://busy.in/hsn/sub-chapter-8516/) |
| 8518 | [Microphones and amplifiers](https://busy.in/hsn/sub-chapter-8518/) |
| 8519 | [Sound Recording Apparatus](https://busy.in/hsn/sub-chapter-8519/) |
| 8521 | [Video recording apparatus](https://busy.in/hsn/sub-chapter-8521/) |
| 8522 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8522/) |
| 8523 | [Recording discs and tapes](https://busy.in/hsn/sub-chapter-8523/) |
| 8524 | [Recorded Media](https://busy.in/hsn/sub-chapter-8524/) |
| 8525 | [Transmission apparatus](https://busy.in/hsn/sub-chapter-8525/) |
| 8526 | [Radar apparatus](https://busy.in/hsn/sub-chapter-8526/) |
| 8527 | [Radio-broadcasting reception apparatus](https://busy.in/hsn/sub-chapter-8527/) |
| 8528 | [Monitors and projectors](https://busy.in/hsn/sub-chapter-8528/) |
| 8529 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8529/) |
| 8530 | [Electrical signaling/traffic control](https://busy.in/hsn/sub-chapter-8530/) |
| 8531 | [Electric Signaling Apparatus](https://busy.in/hsn/sub-chapter-8531/) |
| 8532 | [Electrical Capacitors](https://busy.in/hsn/sub-chapter-8532/) |
| 8533 | [Electrical Resistors](https://busy.in/hsn/sub-chapter-8533/) |
| 8534 | [Printed circuits](https://busy.in/hsn/sub-chapter-8534/) |
| 8535 | [Electrical circuits protection](https://busy.in/hsn/sub-chapter-8535/) |
| 8536 | [Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) |
| 8537 | [Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) |
| 8538 | [Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) |
| 8539 | [Electric lamps & units](https://busy.in/hsn/sub-chapter-8539/) |
| 8540 | [Thermionic, cold cathode tubes](https://busy.in/hsn/sub-chapter-8540/) |
| 8541 | [Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) |
| 8542 | [Electronic integrated circuits](https://busy.in/hsn/sub-chapter-8542/) |
| 8543 | [Electrical machines](https://busy.in/hsn/sub-chapter-8543/) |
| 8544 | [Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) |
| 8545 | [Carbon articles for electrical use](https://busy.in/hsn/sub-chapter-8545/) |
| 8546 | [Electrical insulators](https://busy.in/hsn/sub-chapter-8546/) |
| 8547 | [Insulating fittings](https://busy.in/hsn/sub-chapter-8547/) |
| 8548 | [Electrical parts of machinery](https://busy.in/hsn/sub-chapter-8548/) |
| 8549 | [Electrical waste & scrap](https://busy.in/hsn/sub-chapter-8549/) |