What products are classified under HSN 8540
It includes Thermionic, cold cathode tubes
HSN Sub Chapter 8540 represents Thermionic, cold cathode tubes under GST classification. This code helps businesses identify Thermionic, cold cathode tubes correctly for billing, taxation, and trade. With HSN Sub Chapter 8540, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Thermionic, cold cathode tubes.
GST Rate for Thermionic, cold cathode tubes under HSN Code 8540. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 85 | 8540 | Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) | 18% | 18% |
Chapter: 85
Description: Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)
Following Tariff HSN code falls under Thermionic, cold cathode tubes:
| Tariff HSN | Description |
|---|---|
| Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Television picture tubes of 20” and 21” size, except 21” flat and full square (F and FST) colour TV picture tubes | |
| Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Video monitor cathode-ray tubes | |
| Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Other | |
| Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Monochrome | |
| Television camera tubes; image converters and intensifiers; other photos-cathode tubes | |
| Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm: Data or graphic display tubes, monochrome | |
| Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm: Data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm | |
| Other cathode-ray tubes | |
| Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Magnetrons | |
| Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Other | |
| Other valves and tubes: Receiver or amplifier valves and tubes | |
| Other valves and tubes: Other | |
| Parts : Of cathode-ray tubes | |
| Parts : Other |
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Television picture tubes of 20” and 21” size, except 21” flat and full square (F and FST) colour TV picture tubes
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Video monitor cathode-ray tubes
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Colour : Other
Cathode-ray television picture tubes, including video monitor cathode-ray tubes : Monochrome
Television camera tubes; image converters and intensifiers; other photos-cathode tubes
Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm: Data or graphic display tubes, monochrome
Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm: Data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm
Other cathode-ray tubes
Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Magnetrons
Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : Other
Other valves and tubes: Receiver or amplifier valves and tubes
Other valves and tubes: Other
Parts : Of cathode-ray tubes
Parts : Other
| Order Number | Description |
|---|---|
| M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Safari Retreats Private Limited And Another (Orissa High Court, Odisha) | |
| Assistant Commissioner Of Cgst And Central Excise And Others (Madras High Court, Tamil Nadu) | |
| SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED (Madras High Court, Tamil Nadu) |
M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Safari Retreats Private Limited And Another (Orissa High Court, Odisha)
Assistant Commissioner Of Cgst And Central Excise And Others (Madras High Court, Tamil Nadu)
SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED (Madras High Court, Tamil Nadu)
It includes Thermionic, cold cathode tubes
Use a delivery challan for sending Thermionic, cold cathode tubes 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.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Thermionic, cold cathode tubes are forward charge. Check the current notifications for any special cases before deciding.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
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.