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.
Chapter85 — Electrical machinery and equipment
Heading (4-digit)8517 — Telephone sets and other communication apparatus
CoversSmartphones, feature phones, routers, modems, switches
Exact code needed for filing6 or 8 digits — depends on turnover; see below
GST rate18%
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. The full list of 6- and 8-digit lines under 8517 is below — smartphones, for example, are 85171300.
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.
GST rate for 8517
GST rate: 18%
- 18%All goodsNotification 9/2025, Schedule II, S. No. 490 — covers 8517
3 more entries for specific goods across several chapters
These apply only if your goods match the description — e.g. renewable-energy devices or e-waste.
- 5%Following renewable energy devices and parts for their manufacture:-(a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:-If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017 -Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of t he gross consideration charged shall be deemed as value of the said taxable serviceNotification 9/2025, Schedule I, S. No. 437 — covers 84, 85 or 94
- 18%Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumpsNotification 9/2025, Schedule II, S. No. 387 — covers 84 or 85
- 18%E-waste Explanation.-For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in partif discarded as waste by the consumer or bulk consumerNotification 9/2025, Schedule II, S. No. 473 — covers 84 or 85
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 9/2025-Integrated Tax (Rate), as amended by 19/2025-IT(Rate) and 01/2026-IT(Rate), Notification 10/2025-Integrated Tax (Rate) and Notifications 02/2026 and 03/2026-Integrated Tax (Rate), 27 October 2026 (from 1 November 2026). The table below shows the rates each more specific code can carry.
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
All 68 codes under 8517
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 851711 | Line telephone sets with cordless handsets | 18% |
| 85171110 | Push button type | 18% |
| 85171190 | Other | 18% |
| 851712 | Telephones for cellular networks or for other wireless networks | 18% |
| 85171210 | 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 | 18% |
| 85171211 | Mobils phone, other than push button type | 18% |
| 85171219 | Mobile phone, push button type | 18% |
| 85171290 | 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 | 18% |
| 851713 | Smartphones | 18% |
| 85171300 | Smartphones | 18% |
| 851714 | Other telephones for cellular networks or for other wireless networks | 18% |
| 85171400 | Other telephones for cellular networks or for other wireless networks | 18% |
| 851718 | Other | 18% |
| 85171810 | Push button type | 18% |
| 85171890 | Other | 18% |
| 85171911 | 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 | 18% |
| 85171912 | 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 | 18% |
| 85171919 | 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 | 18% |
| 85171920 | 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 | 18% |
| 85172100 | 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 | 18% |
| 85172200 | 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 | 18% |
| 85173000 | 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 | 18% |
| 85175010 | 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 | 18% |
| 85175020 | 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 | 18% |
| 85175030 | 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) | 18% |
| 85175040 | 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) | 18% |
| 85175050 | 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) | 18% |
| 85175060 | 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) | 18% |
| 85175070 | 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 | 18% |
| 85175091 | 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 | 18% |
| 85175092 | 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 | 18% |
| 85175093 | 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 | 18% |
| 85175094 | 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 | 18% |
| 85175099 | 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 | 18% |
| 851761 | Base stations | 18% |
| 85176100 | Base stations | 18% |
| 851762 | Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus | 18% |
| 85176210 | Plcc equipment | 18% |
| 85176220 | Voice frequency telegraphy | 18% |
| 85176230 | Modems (modulators-demodulators) for xdsl based wireline telephony | 18% |
| 85176240 | 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) -- machines for the reception, conversion and transmission or regenration of voice, images or other data, including switching and routing apparatus: --- high bit rate digital subscriber line system (hsdl) | 18% |
| 85176250 | Digital loop carrier system(dlc) | 18% |
| 85176260 | Synchronous digital hierarchy system(sdh) | 18% |
| 85176270 | Multiplexers, statistical multiplexers for pdh based wireline telephony | 18% |
| 85176290 | Other | 18% |
| 851769 | Other | 18% |
| 85176910 | Isdn system | 18% |
| 85176920 | Isdn terminal adaptor | 18% |
| 85176930 | 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 | 18% |
| 85176940 | X 25 pads | 18% |
| 85176950 | 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: --- subscriber end equipment | 18% |
| 85176960 | Set top boxes for gaining access to internet for wireline telephony | 18% |
| 85176970 | Attachments for telephones | 18% |
| 85176990 | Other | 18% |
| 851770 | Parts | 18% |
| 85177010 | 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 | 18% |
| 85177090 | 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 | 18% |
| 851771 | Aerials and aerial reflectors of all kinds, parts suitable for use therewith | 18% |
| 85177100 | Aerials and aerial reflectors of all kinds, parts suitable for use therewith | 18% |
| 851779 | Other | 18% |
| 85177910 | Populated, loaded or stuffed printed circuit boards | 18% |
| 85177990 | Other | 18% |
| 85178010 | 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 | 18% |
| 85178020 | 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 | 18% |
| 85178030 | 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 | 18% |
| 85178090 | 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 | 18% |
| 85179010 | 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 | 18% |
| 85179090 | 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 | 18% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- 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?
18%. Notification 9/2025-Integrated Tax (Rate) lists heading 8517 as "All goods" in its 18% schedule, so every smartphone, feature phone, router and modem under 8517 carries the same rate. The rate breakdown on this page shows the entry, and any special cases that can apply across the chapter.