85171300Tariff Item (8-digit)Section XVI

HSN Code 85171300 – Smartphones

Full GST classification for Smartphones — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

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HSN Code

85171300

Chapter

85

Digits

8-digit

Section

XVI

What is HSN Code 85171300?

HSN code 85171300 is the Harmonized System of Nomenclature classification for Smartphones under India's Goods and Services Tax (GST). It is a 8-digit code sitting at the tariff item (8-digit) level of the HSN hierarchy.

This code belongs to Chapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…, which is part of Section XVI: Machinery & Electrical Equipment. Every GST-registered business supplying smartphones must quote HSN 85171300 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 85171300

LevelCodeDescription
Chapter85electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Heading8517telephone 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
Sub-heading851713smartphones
Tariff85171300smartphones

GST rate for HSN 85171300

Goods under HSN 85171300 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Smartphones →

HSN Code 85171300 — FAQs

What is HSN code 85171300?

HSN code 85171300 classifies "Smartphones" under India's GST regime. It falls under Chapter 85 (Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…) of the Harmonized System of Nomenclature.

How many digits is HSN code 85171300?

85171300 is a 8-digit HSN code — a tariff item (8-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 85171300?

Goods under HSN 85171300 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Smartphones.

Which chapter does HSN code 85171300 belong to?

HSN 85171300 belongs to Chapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…, part of Section XVI: Machinery & Electrical Equipment.

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