Q3HSN Code 8517
Telephone sets, including smartphones and other telephones
Telephone sets, including smartphones and other 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 8527
GST rate
18%
Codes under 8517
| Code | Description | GST rate |
|---|---|---|
| 8517 11 | Line telephone sets with cordless handsets: | 18% |
| 8517 11 10 | Push button type | 18% |
| 8517 12 | Telephones for cellular networks or for other wireless networks | 18% |
| 8517 12 10 | 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% |
| 8517 12 11 | Mobils phone, other than push button type | 18% |
| 8517 12 19 | Mobile phone, push button type | 18% |
| 8517 12 90 | 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% |
| 8517 13 | Smartphones | 18% |
| 8517 14 | Other telephones for cellular networks or for other wireless networks — telephone sets, including smartphones and other 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 8527 | 18% |
| 8517 18 | Telephone sets, including smartphones and other 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 8527 › Other | 18% |
| 8517 18 10 | Push button type | 18% |
| 8517 19 11 | 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% |
| 8517 19 12 | 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% |
| 8517 19 19 | 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% |
| 8517 19 20 | 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% |
| 8517 21 00 | 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% |
| 8517 22 00 | 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% |
| 8517 30 00 | 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% |
| 8517 50 10 | 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% |
| 8517 50 20 | 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% |
| 8517 50 30 | 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% |
| 8517 50 40 | 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% |
| 8517 50 50 | 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% |
| 8517 50 60 | 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% |
| 8517 50 70 | 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% |
| 8517 50 91 | 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% |
| 8517 50 92 | 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% |
| 8517 50 93 | 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% |
| 8517 50 94 | 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% |
| 8517 50 99 | 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% |
| 8517 61 | Base stations | 18% |
| 8517 62 | Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: | 18% |
| 8517 62 10 | Plcc equipment | 18% |
| 8517 62 20 | Voice frequency telegraphy | 18% |
| 8517 62 30 | Modems (modulators-demodulators) for xdsl based wireline telephony | 18% |
| 8517 62 40 | 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% |
| 8517 62 50 | Digital loop carrier system (dlc) | 18% |
| 8517 62 60 | Synchronous digital hierarchy system (sdh) | 18% |
| 8517 62 70 | Multiplexers, statistical multiplexers for pdh based wireline telephony | 18% |
| 8517 69 | Telephone sets, including smartphones and other 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 8527 › Other | 18% |
| 8517 69 10 | Isdn system | 18% |
| 8517 69 20 | Isdn terminal adaptor | 18% |
| 8517 69 30 | 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% |
| 8517 69 40 | X 25 pads | 18% |
| 8517 69 50 | 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% |
| 8517 69 60 | Set top boxes for gaining access to internet for wireline telephony | 18% |
| 8517 69 70 | Attachments for telephones | 18% |
| 8517 70 | Parts | 18% |
| 8517 70 10 | 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% |
| 8517 70 90 | 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% |
| 8517 71 | Aerials and aerial reflectors of all kinds, parts suitable for use therewith | 18% |
| 8517 79 | Telephone sets, including smartphones and other 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 8527 › Other | 18% |
| 8517 79 10 | Populated, loaded or stuffed printed circuit boards | 18% |
| 8517 80 10 | 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% |
| 8517 80 20 | 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% |
| 8517 80 30 | 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% |
| 8517 80 90 | 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% |
| 8517 90 10 | 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% |
| 8517 90 90 | 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% |
← Chapter 85: Electrical machinery and equipment
Related HSN codes
Frequently Asked Questions
What is the HSN code for telephone sets, including smartphones and other telephones?
The HSN code for telephone sets, including smartphones and other telephones is 8517, under Chapter 85 (Electrical machinery and equipment).
What is the GST rate on telephone sets, including smartphones and other telephones?
Telephone sets, including smartphones and other telephones is taxed at 18% GST under HSN code 8517.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.