Where HSN 8517 62 20 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 85 · Electrical machinery and equipment and parts thereof; sound recorders and reproducers; television image and sound recorders and reproducers, parts and accessories of such articles
- 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
- Group
- Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus
- Tariff item
- 8517 62 20 · Voice frequency telegraphy
- Unit
- u
GST Rate on HSN 8517 62 20
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 entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 490 | 8517 | All goods |
| 5% | Schedule I, S. No. 437 | 84, 85 or 94 | Following 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. 387 | 84 or 85 | Parts 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. 473 | 84 or 85 | E-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. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 8517 62 20
An import pays 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.
- 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.
Export Policy and RoDTEP for HSN 8517 62 20
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.7% of FOB value for exports from the domestic tariff area and 0.4% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 8517
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 8517 11 10 | Push button typeLine telephone sets with cordless handsets | Free |
| 8517 11 90 | OtherLine telephone sets with cordless handsets | Free |
| 8517 13 00 | Smartphones | 20% |
| 8517 14 00 | Other telephones for cellular networks or for other wireless networks | 20% |
| 8517 18 10 | Push button typeOther | Free |
| 8517 18 90 | OtherOther | Free |
| 8517 61 00 | Base stations | 20% |
| 8517 62 10 | PLCC equipmentMachines for the reception, conversion and transmission or regeneration of voice, images or other data… | Free |
| 8517 62 20 | Voice frequency telegraphyMachines for the reception, conversion and transmission or regeneration of voice, images or other data… | Free |
| 8517 62 30 | Modems (modulators-demodulators) for xDSL based Wireline Telephony #omittedMachines for the reception, conversion and transmission or regeneration of voice, images or other data… | Free |
| 8517 62 50 | Digital loop carrier system(DLC)Machines for the reception, conversion and transmission or regeneration of voice, images or other data… | Free |
| 8517 62 60 | Synchronous digital hierarchy system(SDH)Machines for the reception, conversion and transmission or regeneration of voice, images or other data… | Free |
| 8517 62 70 | Multiplexers, statistical multiplexers for PDH based Wireline TelephonyMachines for the reception, conversion and transmission or regeneration of voice, images or other data… | Free |
| 8517 62 90 | OtherMachines for the reception, conversion and transmission or regeneration of voice, images or other data… | 20% |
| 8517 69 10 | ISDN SystemOther | Free |
| 8517 69 20 | ISDN terminal adaptorOther | Free |
| 8517 69 40 | X 25 Pads #omittedOther | Free |
| 8517 69 60 | #Set top boxes for gaining access to internet for Wireline TelephonyOther | Free |
| 8517 69 70 | Attachments for telephonesOther | Free |
| 8517 69 90 | OtherOther | 20% |
| 8517 71 00 | Aerials and aerial reflectors of all kinds; parts suitable for use therewith | 20% |
| 8517 79 10 | Populated, loaded or stuffed printed circuit boardsOther | 20% |
| 8517 79 90 | OtherOther | 15% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- 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 a rate entry names the code.
Official documents behind this page
- 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.
- 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.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- 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 with the official source before you act on it.