HSN 8517
18% GST
HSN Code 8517 — Mobile phones
HSN code 8517 covers 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. Under GST 2.0 (effective 22 September 2025), HSN 8517 (mobile phones) is taxed at 18% GST. This code falls under 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.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 8517 at a glance
| HSN Code | 8517 |
| Description | 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 (GST 2.0) | 18% |
| Chapter | 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 |
| Heading | 8517 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 8517
68 more specific 6- and 8-digit codes fall under 8517 (mobile phones). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 851711 | Line Telephone Sets With Cordless Handsets: | 18% |
| 851712 | Telephones for cellular networks or for other wireless networks | 18% |
| 851713 | Smartphones | 18% |
| 851714 | Other Telephones For Cellular Networks Or For Other Wireless Networks | 18% |
| 851718 | Other: | 18% |
| 851761 | 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% |
| 851769 | Other: | 18% |
| 851770 | Parts | 18% |
| 851771 | Aerials And Aerial Reflectors Of All Kinds, Parts Suitable For Use Therewith | 18% |
| 851779 | Other: | 18% |
| 85171110 | Push Button Type | 18% |
| 85171190 | Other | 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% |
| 85171300 | Smartphones | 18% |
| 85171400 | Other Telephones For Cellular Networks Or For Other Wireless Networks | 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% |
Showing 30 of 68 sub-codes — search the HSN Code Finder for the rest.
Frequently Asked Questions
What is the HSN code for mobile phones?
The HSN code for mobile phones is 8517, under 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).
What is the GST rate on mobile phones?
Under GST 2.0, HSN 8517 (mobile phones) is taxed at 18% GST.
Which chapter does HSN code 8517 belong to?
HSN 8517 belongs to Chapter 85 of the HSN classification — 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.
Is the HSN code 8517 mandatory on invoices for mobile phones?
Yes. To bill mobile phones under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (8517) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.
Related HSN codes in Chapter 85
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