HSN Code
HSN Code 8517 — Mobile Phones & Telephone Sets
HSN heading 8517 covers telephone sets, including smartphones and wireless phones, plus routers and modems — not phone accessories like chargers.
Heading 8517 is "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." In practice that means two distinct groups of products share this heading: phones themselves (smartphones, feature phones, cordless phones), and networking equipment that transmits or receives data (routers, modems, network switches).
At the 8-digit level, phones split further by whether they have a display and other technical features — a smartphone and a basic feature phone don't share the same full code even though both start with 8517. This tool only shows the 4-digit heading; you'll need the GST portal's search to get the precise line your specific device falls under.
A common mistake is assuming everything sold alongside a phone is also 8517 — it usually isn't. Chargers, earphones, memory cards, and screen protectors are classified under entirely different headings (see below), each potentially at a different GST rate than the phone itself.
What's included
- Smartphones and feature phones (cellular network phones)
- Cordless telephones and landline telephone sets
- Routers, modems, and network switches
- Other apparatus for transmitting/receiving voice, images, or data over a wired or wireless network
Commonly confused — classified elsewhere
- Earphones, headphones, and speakers — 8518
- Chargers and power adapters — 8504
- Memory cards and other storage media — 8523
- Screen protectors and cases — varies — plastic or glass headings depending on material
Confirm the exact digit-level code and GST rate
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Search using "8517" or the description above.
- Match your exact product or service to its precise 6–8 digit line.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
Does 8517 cover phone accessories like chargers and earphones too?
No — accessories sold alongside a phone are classified separately. Chargers fall under 8504, earphones and speakers under 8518, and memory cards under 8523. If you sell phones and accessories together, each line item generally needs its own correct code, not just the phone's.
What digit-level code do I actually need on my invoice?
It depends on your aggregate annual turnover: up to ₹5 crore, a 4-digit code is enough for B2B invoices (B2C is optional but still needed in your GSTR-1 HSN summary); above ₹5 crore, a 6-digit code is mandatory on all invoices; for exports and imports, the full 8-digit code is required. Confirm your exact threshold and code on the GST portal.
What GST rate applies to phones under 8517?
This tool doesn't state a rate against the code, since the exact rate is tied to the specific 6-8 digit line and can change with notifications. Use the "Open GST portal" link to look up the current rate for your device's precise code.