About HSN Code 85171300

HSN Code 85171300 covers Smartphones and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged. This code falls under the Machinery & Electronics sector (IT equipment, electrical, industrial machinery).

How to Use HSN Code 85171300 on GST Invoices

• Include the HSN code 85171300 on every GST invoice for smartphones
• Businesses with turnover above ₹5 crore must use 6-digit HSN codes
• Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
• The HSN code must match the product/service description on your invoice
• Incorrect HSN codes can lead to GST notices and ITC mismatches

Related HSN Codes

• 85171110 — Push Button Type
• 85171190 — Other
• 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
• 85171211 — Mobils phone, other than push button type
• 85171219 — Mobile phone, push button type

Related Free Tools

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• AI Bill Extractor — Extract invoice data with GL classification

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Last verified: 2026-06-26 · Source: CBIC Master Tariff