HSN 8517

TELEPHONE SETS, INCLUDING SMARTPHONES AND OTHER TELEPHONES 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

4-digit heading · Chapter 85 (Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles) · Section XVI

GST on HSN 8517

Rate Description
18% All goodsNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Tariff items under HSN 8517 grouped as in the First Schedule

Code Description Unit Duty
851711 Line telephone sets with cordless handsets: (sub-heading)
Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks > Line telephone sets with cordless handsets
85171110 Push button type u Free
85171190 Other u Free
Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks
85171300 Smartphones u 20%
85171400 Other telephones for cellular networks or for other wireless networks u 20%
851718 Other: (sub-heading)
Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks > Other
85171810 Push button type u Free
85171890 Other u Free
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)
85176100 Base stations u 20%
851762 Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: (sub-heading)
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
85176210 PLCC equipment u Free
85176220 Voice frequency telegraphy u Free
85176230 Modems (modulators-demodulators) for xDSL based Wireline Telephony u Free
85176250 Digital loop carrier system(DLC) u Free
85176260 Synchronous digital hierarchy system(SDH) u Free
85176270 Multiplexers, statistical multiplexers for PDH based Wireline Telephony u Free
85176290 Other u 20%
851769 Other: (sub-heading)
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
85176910 ISDN System u Free
85176920 ISDN terminal adaptor u Free
85176940 X 25 Pads u Free
85176960 Set top boxes for gaining access to internet for Wireline Telephony u Free
85176970 Attachments for telephones u Free
85176990 Other u 20%
Parts
85177100 Aerials and aerial reflectors of all kinds; parts suitable for use therewith u 20%
851779 Other: (sub-heading)
Parts > Other
85177910 Populated, loaded or stuffed printed circuit boards u 20%
85177990 Other u 15%

Sources

  1. Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
  2. ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
  3. Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
  4. Customs Tariff Act, 1975 - First Schedule (import tariff)
Sourced from the Customs Tariff of India (First Schedule), ITC-HS import policy and GST rate notifications. Rates are indicative - verify against the latest notification before filing.
Data updated: 14 Aug 2026
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