What is the GST (IGST) rate for HSN code 85171300?

HSN code 85171300 (Mobile Phone) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 85171300?

The Basic Customs Duty (BCD) for HSN code 85171300 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 85171300 cover?

HSN code 85171300 covers Mobile Phone. It sits 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, in Section XVI – MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES.

What is the unit of measurement for HSN code 85171300?

The standard unit of quantity (UQC) for HSN code 85171300 is u, as listed in the Customs Tariff.

What is the HSN code for a smartphone?

Smartphones are classified under 85171300, a dedicated tariff item introduced for them. Other telephones for cellular networks (feature phones) fall under 85171400, while push-button line telephones fall under 85171110.

Does the mobile phone HSN code cover chargers and accessories?

No. The handset itself is 8517, but chargers, adapters, earphones and other accessories carry their own HSN codes (e.g. chargers under 8504). Classify each accessory separately on the invoice.

HSN Code Finder · Product

Mobile Phone HSN Code 8517

Q: What is the HSN code for Mobile Phone?

The HSN code for Mobile Phone is 85171300, classified 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 of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Mobile phones are classified under HSN heading 8517, which covers telephone sets and smartphones for cellular networks. Smartphones have their own dedicated tariff item, distinct from feature phones and other cellular handsets.

Search any HSN code

Heading

8517

Primary code

85171300

GST / IGST

18%

Customs duty (BCD)

20%

Mobile Phone HSN codes & GST rates

The 8-digit HSN/HS codes under heading 8517 (telephone sets, 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 telephones for cellular networks or for other wireless networks:). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
85171300	Smartphones	18%	20%
85171400	Other telephones for cellular networks or for other wireless networks	18%	20%
85171110	Push button type	18%	0%
85171190	Other	18%	0%

FTA preferential rates: 11 partner agreement(s) listed for 85171300; best preferential rate 0% via ASEAN countries; 10 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for mobile phone?

The HSN code for mobile phone is 8517 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for mobile phone the most common is 85171300, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How mobile phone is classified under HSN

The HSN classification for mobile phone narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 852-digitElectrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
85174-digit headingTELEPHONE SETS, 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 telephones for cellular networks or for other wireless networks:
8517136-digit subheadingTELEPHONE SETS, 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 telephones for cellular networks or for other wireless networks:
851713008-digit tariff itemSmartphones

Section XVI — MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

GST on mobile phone

Mobile Phone (HSN 8517) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 85171300 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported mobile phone

When mobile phone (HSN 85171300) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 85171300 →

Conclusion

The HSN code for mobile phone is 8517 at the heading level, with 85171300 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.