8517 HSN Code: Telephone & Communication Apparatus

HSN Sub Chapter 8517 represents Telephone & Communication Apparatus under GST classification. This code helps businesses identify Telephone & Communication Apparatus correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8517, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Telephone & Communication Apparatus.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

New GST Rate for HSN Code 8517

GST Rate for Telephone & Communication Apparatus under HSN Code 8517. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

85

HSN Code

8517

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8517

Following tariff HSN codes fall under Telephone & Communication Apparatus.

Tariff HSN

85171110

Description

Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks : Line telephone sets with cordless handsets: Push button type

Tariff HSN

85171190

Description

Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks : Line telephone sets with cordless handsets: Other

Tariff HSN

85171210

Description

Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, 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 - telephone sets, including telephones for cellular networks or for other wireless networks: — telephones for cellular networks or for other wireless networks: — push button type

Tariff HSN

85171211

Description

Mobils phone, other than push button type

Tariff HSN

85171219

Description

Mobile phone, push button type

Tariff HSN

85171290

Description

Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, 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 - telephone sets, including telephones for cellular networks or for other wireless networks: — telephones for cellular networks or for other wireless networks: — other

Tariff HSN

85171300

Description

Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks : Smartphones

Tariff HSN

85171400

Description

Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks : Other telephones for cellular networks or for other wireless networks

Tariff HSN

85171810

Description

Telephone sets, including telephones for cellular networks or for other wireless networks: Other : Push button type

Tariff HSN

85171890

Description

Telephone sets, including telephones for cellular networks or for other wireless networks: Other : Other

Tariff HSN

85171911

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - telephone sets; videophones: - other: - telephone sets: push button type

Tariff HSN

85171912

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - telephone sets; videophones: - other: - telephone sets: rotary dial type

Tariff HSN

85171919

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - telephone sets; videophones: - other: - telephone sets: other

Tariff HSN

85171920

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - telephone sets; videophones: - other: videophones

Tariff HSN

85172100

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - facsimile machines and teleprinters: fascimile machines

Tariff HSN

85172200

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - facsimile machines and teleprinters: teleprinters

Tariff HSN

85173000

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones telephonic or telegraphic switching apparatus

Tariff HSN

85175010

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus, for carrier-current line systems or for digital line systems: plcc equipment

Tariff HSN

85175020

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus, for carrier-current line systems or for digital line systems: voice frequency telegraphy

Tariff HSN

85175030

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus, for carrier-current line systems or for digital line systems: modems (modulators-demodulators)

Tariff HSN

85175040

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus, for carrier-current line systems or for digital line systems: high bit rate digital subscriber line system (hdsl)

Tariff HSN

85175050

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus, for carrier-current line systems or for digital line systems: digital loop carrier system (dlc)

Tariff HSN

85175060

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus, for carrier-current line systems or for digital line systems: synchronous digital hierarchy system (sdh)

Tariff HSN

85175070

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus, for carrier-current line systems or for digital line systems: multiplexer, statistical multiplexer

Tariff HSN

85175091

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus, for carrier-current line systems or for digital line systems: - other: isdn terminals

Tariff HSN

85175092

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus, for carrier-current line systems or for digital line systems: - other: isdn terminal adapters

Tariff HSN

85175093

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus, for carrier-current line systems or for digital line systems: - other: routers

Tariff HSN

85175094

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus, for carrier-current line systems or for digital line systems: - other: x25 pads

Tariff HSN

85175099

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus, for carrier-current line systems or for digital line systems: - other: other

Tariff HSN

85176100

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Base stations

Tariff HSN

85176210

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: PLCC equipment

Tariff HSN

85176220

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Voice frequency telegraphy

Tariff HSN

85176230

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Modems (modulators-demodulators)

Tariff HSN

85176240

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: High bit rate digital subscriber line system (HDSL)

Tariff HSN

85176250

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Digital loop carrier system(DLC)

Tariff HSN

85176260

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Synchronous digital hierarchy system(SDH)

Tariff HSN

85176270

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Multiplexers, statistical multiplexers

Tariff HSN

85176290

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other

Tariff HSN

85176910

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Other: ISDN System

Tariff HSN

85176920

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Other: ISDN terminal adaptor

Tariff HSN

85176930

Description

Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, 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 - other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network) — other: — routers

Tariff HSN

85176940

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Other: X 25 Pads

Tariff HSN

85176950

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Other: Subscriber end equipment

Tariff HSN

85176960

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Other: Set top boxes for gaining access to internet

Tariff HSN

85176970

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Other: Attachments for telephones

Tariff HSN

85176990

Description

Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Other: Other

Tariff HSN

85177010

Description

Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, 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 - parts — populated, loaded or stuffed printed circuit boards

Tariff HSN

85177090

Description

Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, 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 - parts — other

Tariff HSN

85177100

Description

Parts : Aerials and aerial reflectors of all kinds; parts suitable for use therewith

Tariff HSN

85177910

Description

Parts : Other: Populated, loaded or stuffed printed circuit boards

Tariff HSN

85177990

Description

Parts : Other : Other

Tariff HSN

85178010

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus: attachments for telephones

Tariff HSN

85178020

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus: subscriber end equipment

Tariff HSN

85178030

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus: set top boxes for gaining access to the internet

Tariff HSN

85178090

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - other apparatus: other

Tariff HSN

85179010

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - parts: populated, loaded or stuffed printed circuit boards

Tariff HSN

85179090

Description

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - parts: other

India’s Trade Performance — HSN Sub-Chapter 8517 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2,19,707 Cr

+56.04% vs FY 2023-24

5.9326% of India’s total exports

India’s Imports

FY 2024-25

₹1,66,388 Cr

+22.38% vs FY 2023-24

2.7285% of India’s total imports

Trade Balance

FY 2024-25

₹53,320 Cr

Trade Surplus

Surplus rank #6 of 1233 subchapters

% of Chapter 85

FY 2024-25

58.82%

Share of Chapter 85’s total exports in FY 2024-25

Import side: 22.19% of Chapter 85’s imports

Rank Within Chapter 85

FY 2024-25

#1 of 48

Position by export value among subchapters in Chapter 85

Import-side rank: #2 of 48

At a glance

51.54%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#2

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+92.10%

Peak Growth Year

FY 2022-23 · strongest single-year move

58.82%

Contribution to Ch. 85

Share of Chapter 85 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #16

Balance

−99,593.13

Exports

18,142.90 ₹ Cr

0.7904% share

— YoY

20.34% of Ch. 85

Imports

1,17,736.03 ₹ Cr

3.2786% share

— YoY

32.33% of Ch. 85

FY 2019-20 Exp. Rank #8

Balance

−58,381.01

Exports

33,189.52 ₹ Cr

1.5027% share

+82.93% YoY

30.83% of Ch. 85

Imports

91,570.53 ₹ Cr

2.7297% share

−22.22% YoY

26.31% of Ch. 85

FY 2020-21 Exp. Rank #10

Balance

−68,464.28

Exports

31,365.67 ₹ Cr

1.4583% share

−5.50% YoY

29.86% of Ch. 85

Imports

99,829.95 ₹ Cr

3.4260% share

+9.02% YoY

28.93% of Ch. 85

FY 2021-22 Exp. Rank #7

Balance

−51,245.54

Exports

53,159.73 ₹ Cr

1.6939% share

+69.48% YoY

35.30% of Ch. 85

Imports

1,04,405.27 ₹ Cr

2.2843% share

+4.58% YoY

22.39% of Ch. 85

FY 2022-23 Exp. Rank #4

Balance

−25,788.25

Exports

1,02,117.71 ₹ Cr

2.8204% share

+92.10% YoY

44.30% of Ch. 85

Imports

1,27,905.96 ₹ Cr

2.2246% share

+22.51% YoY

23.52% of Ch. 85

FY 2023-24 Exp. Rank #3

Balance

+4,842.11

Exports

1,40,798.41 ₹ Cr

3.8915% share

+37.88% YoY

49.41% of Ch. 85

Imports

1,35,956.30 ₹ Cr

2.4209% share

+6.29% YoY

20.70% of Ch. 85

FY 2024-25 Exp. Rank #2

Balance

+53,319.55

Exports

2,19,707.17 ₹ Cr

5.9326% share

+56.04% YoY

58.82% of Ch. 85

Imports

1,66,387.62 ₹ Cr

2.7285% share

+22.38% YoY

22.19% of Ch. 85

CAGR · 7-Year

Exports

51.54% /yr

Imports

5.93% /yr

Consistently Surplus
Chapter 85 total

reference, FY 2024-25

Export

₹3,73,532.09 Cr

Import

₹7,49,913.76 Cr

Trade Balance

−3,76,381.67

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8517 ranks #2 out of 1233 subchapters 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 subchapters 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).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8517 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

Explore More HSN Codes from Chapter 85