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HSN Code 8517: Telephone sets, smartphones and other telephones for cellular networks or for other wireless networks

HSN 8517 covers telephone sets, smartphones and other telephones for cellular networks or for other wireless networks. Notification 9/2025-Central Tax (Rate) names this heading in 4 entries, at 5% / 18%. The basic customs duty in the Customs Tariff is Free / 15% / 20%. Export policy: Free; RoDTEP 0.7% of FOB value. The heading has 23 eight-digit tariff items.

Checked against the official files on 2 October 202623 tariff itemsChapter 85 · Electrical machinery and equipment and parts…
GST rate5% / 18%

The heading is named in 4 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 4 entries
Basic customs dutyFree / 15% / 20%

Differs by tariff item: see the table.

Customs Tariff · First Schedule · Ch. 85
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree · 0.7%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 8517

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: 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.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
8517 11 10Push button typeLine telephone sets with cordless handsetsFreeFree0.7%
8517 11 90OtherLine telephone sets with cordless handsetsFreeFree0.7%
8517 13 00Smartphones20%Free—
8517 14 00Other telephones for cellular networks or for other wireless networks20%Free—
8517 18 10Push button typeOtherFreeFree0.7%
8517 18 90OtherOtherFreeFree0.7%
8517 61 00Base stations20%Free0.7%
8517 62 10PLCC equipmentMachines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and…FreeFree0.7%
8517 62 20Voice frequency telegraphyMachines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and…FreeFree0.7%
8517 62 30Modems (modulators-demodulators) for xDSL based Wireline Telephony #omittedMachines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and…FreeFree0.7%
8517 62 50Digital loop carrier system(DLC)Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and…FreeFree0.7%
8517 62 60Synchronous digital hierarchy system(SDH)Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and…FreeFree0.7%
8517 62 70Multiplexers, statistical multiplexers for PDH based Wireline TelephonyMachines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and…FreeFree0.7%
8517 62 90OtherMachines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and…20%Free0.7%
8517 69 10ISDN SystemOtherFreeFree0.7%
8517 69 20ISDN terminal adaptorOtherFreeFree0.7%
8517 69 40X 25 Pads #omittedOtherFreeFree0.7%
8517 69 60#Set top boxes for gaining access to internet for Wireline TelephonyOtherFreeFree0.7%
8517 69 70Attachments for telephonesOtherFreeFree0.7%
8517 69 90OtherOther20%Free0.7%
8517 71 00Aerials and aerial reflectors of all kinds; parts suitable for use therewith20%Free0.7%
8517 79 10Populated, loaded or stuffed printed circuit boardsOther20%Free—
8517 79 90OtherOther15%Free0.7%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 8517

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
18%Schedule II, S. No. 4908517All goods
5%Schedule I, S. No. 43784, 85 or 94Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation.— If the goods specified in this entry are supplied, by a supplier, along with supplies of… (chapter-wide entry)
18%Schedule II, S. No. 38784 or 85Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps (chapter-wide entry)
18%Schedule II, S. No. 47384 or 85E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer (chapter-wide entry)
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 8517

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 8517

Under Schedule 2 of ITC(HS) 2022 the 23 tariff items are marked: 23 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 20 of the 23 tariff items, at 0.7% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 8517 at 5% / 18%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is Free / 15% / 20%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 8517 are marked: 23 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 20 tariff items of heading 8517 at 0.7% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 8517 has 23 eight-digit tariff items in the Customs Tariff, from 8517 11 10 to 8517 79 90. GST returns and shipping documents use these eight-digit codes.