Microphones and stands therefor: loudspeakers, whether or not mounted in their enclosures: headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: audio-frequency electric amplifiers: electric sound amplifier sets. Chapter 85: Electrical machinery and equipment and parts thereof.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 8518 | Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set Notification 9/2025-CT(R), Schedule II, S.No. 491 |
| Entries for the whole of Chapter 85 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 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 other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service Notification 9/2025-CT(R), Schedule I, S.No. 437 |
| 18%9% + 9% | 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 Notification 9/2025-CT(R), Schedule II, S.No. 387 |
| 18%9% + 9% | 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 Notification 9/2025-CT(R), Schedule II, S.No. 473 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 8518 in the GSTN HSN master (26 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 8518 10 | MICROPHONES AND STANDS THEREFOR | – | |
| 8518 10 00 | MICROPHONES AND STANDS THEREFOR | – | Save |
| 8518 21 | Single loudspeakers, mounted in their enclosures: | – | |
| 8518 21 00 | MICROPHONES AND STANDS THEREFOR; LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES; HEADPHONES AND EARPHONES, WHETHER OR NOT COMBINED WITH A MICROPHONE, AND SETS CONSISTING OF A MICROPHONE AND ONE OR MORE LOUDSPEAKERS; AUDIOFREQUENCY ELECTRIC AMPLIFIERS; ELECTRIC SOUND AMPLIFIER SET - LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES: SINGLE LOUDSPEAKERS, MOUNTED IN THEIR ENCLOSURES | – | Save |
| 8518 21 10 | Wireless | – | Save |
| 8518 21 90 | Other | – | Save |
| 8518 22 | MULTIPLE LOUDSPEAKERS, MOUNTED IN THE SAME ENCLOSURE: | – | |
| 8518 22 00 | MICROPHONES AND STANDS THEREFOR; LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES; HEADPHONES AND EARPHONES, WHETHER OR NOT COMBINED WITH A MICROPHONE, AND SETS CONSISTING OF A MICROPHONE AND ONE OR MORE LOUDSPEAKERS; AUDIOFREQUENCY ELECTRIC AMPLIFIERS; ELECTRIC SOUND AMPLIFIER SET - LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES: MULTIPLE LOUDSPEAKERS, MOUNTED IN THE SAME ENCLOSURE | – | Save |
| 8518 22 10 | Wireless | – | Save |
| 8518 22 90 | Other | – | Save |
| 8518 29 | Other: | – | |
| 8518 29 00 | MICROPHONES AND STANDS THEREFOR; LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES; HEADPHONES AND EARPHONES, WHETHER OR NOT COMBINED WITH A MICROPHONE, AND SETS CONSISTING OF A MICROPHONE AND ONE OR MORE LOUDSPEAKERS; AUDIOFREQUENCY ELECTRIC AMPLIFIERS; ELECTRIC SOUND AMPLIFIER SET - LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES: OTHER | – | Save |
| 8518 29 10 | Wireless | – | Save |
| 8518 29 90 | Other | – | Save |
| 8518 30 | Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: | – | |
| 8518 30 00 | MICROPHONES AND STANDS THEREFOR; LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES; HEADPHONES AND EARPHONES, WHETHER OR NOT COMBINED WITH A MICROPHONE, AND SETS CONSISTING OF A MICROPHONE AND ONE OR MORE LOUDSPEAKERS; AUDIOFREQUENCY ELECTRIC AMPLIFIERS; ELECTRIC SOUND AMPLIFIER SET HEADPHONES AND EARPHONES, WHETHER OR NOT COMBINED WITH A MICROPHONE, AND SETS CONSISTING OF A MICROPHONE AND ONE OR MORE LOUDSPEAKERS | – | Save |
| 8518 30 11 | True Wireless Stereo [TWS] Sound channel not connected by wire] | – | Save |
| 8518 30 19 | Other | – | Save |
| 8518 30 20 | HEADPHONES AND EARPHONES, WHETHER OR NOT COMBINED WITH A MICROPHONE, AND CAPABLE OF CONNECTING ONLY THROUGH WIRED MEDIUM | – | Save |
| 8518 30 90 | OTHER | – | Save |
| 8518 40 | AUDIO-FREQUENCY ELECTRIC AMPLIFIERS | – | |
| 8518 40 00 | AUDIO-FREQUENCY ELECTRIC AMPLIFIERS | – | Save |
| 8518 50 | ELECTRIC SOUND AMPLIFIER SETS | – | |
| 8518 50 00 | ELECTRIC SOUND AMPLIFIER SETS | – | Save |
| 8518 90 | PARTS | – | |
| 8518 90 00 | PARTS | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (8518) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
