Amplifier HSN Code

Getting the HSN (Harmonized System of Nomenclature) code right for amplifiers is key for any business dealing with these electrical components in India. The HSN system categorizes products for consistent taxation and trade worldwide. Our provided data clearly places amplifiers under specific headings within Chapter 85, along with their GST rates.

The Amplifier HSN Codes and GST

The HSN code system, a globally recognized method of classifying goods, plays a vital role in India’s Goods and Services Tax (GST) regime. For amplifiers, the classification is quite detailed, falling predominantly 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.

Let’s explore the various classifications for amplifiers:

Integrated Circuit (IC) Amplifiers

• HSN Code 85423300: This specifically covers “Electronic Integrated Circuits – Electronic Integrated Circuits – Amplifiers.” This HSN code is for the amplifier as a standalone integrated circuit.
• HSN Code 85423100: This broader category includes “Electronic Integrated Circuits – Electronic Integrated Circuits — Processors And Controllers, Whether Or Not Combined With Memories, Converters, Logic Circuits, Amplifiers, Clock And Timing Circuits, Or Other Circuits.” This would apply if the amplifier is part of a more complex integrated circuit.

Both of these integrated circuit amplifier categories have an 18% GST rate, effective from July 1, 2017.

Functional Amplifiers and Specific Types

The data also lists various types of amplifiers that perform specific functions, often as part of larger electrical machines or apparatus. These generally fall under HSN 8543.

• HSN Code 85437061: This identifies “Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus — Amplifier —- Broadcast Amplifier.” This is for amplifiers used in broadcasting.
• HSN Code 85437062: This covers “Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus — Amplifier —- Limiting Amplifier, Video Distribution Amplifier And Stabilising Amplifiers.” This is for specific types of video and signal processing amplifiers.
• HSN Code 85437069: This serves as a general “Other” category for amplifiers within this sub-heading: “Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus — Amplifier —- Other.”
• HSN Code 85437091: This is for specialized “Rf (Radio Frequency) Power Amplifier And Noise Generators For Communication Jamming Equipment.”
• HSN Code 85438971: This also covers “Broadcast Amplifier” when it’s categorized under “Other Machines And Apparatus: – Other: – Amplifier.”
• HSN Code 85438972: This similarly covers “Limiting Amplifier, Video Distribution Amplifier And Stabilising Amplifiers” under the same broader “Other Machines And Apparatus: – Other: – Amplifier” category.
• HSN Code 85438979: This acts as a general “Other” for amplifiers within this particular “Other Machines And Apparatus: – Other: – Amplifier” grouping.
• HSN Code 85438991: This is another classification for “Rf (Radio Frequency) Power Amplifiers And Noise Generators For Communication Jamming Equi” under the “Other Machines And Apparatus: – Other: – Other” category.

All these functional amplifiers also carry an 18% GST rate, effective from July 1, 2017.

Amplifier Valves and Tubes

• HSN Code 85408100: This code is for “Thermionic, Cold Cathode Or Photo-Cathode Valves And Tubes (For Example, Vacuum Or Vapour Or Gas Filled Valves And Tubes, Mercury Arc Rectifying Valves And Tubes, Cathode-Ray Tubes, Television Camera Tubes) – Other Valves And Tubes: Receiver Or Amplifier.” This specifically refers to the older technology of vacuum tubes used as amplifiers.

This category also has an 18% GST rate, effective from July 1, 2017.

It is important to note that while the provided data is comprehensive for various amplifier types, other HSN codes, particularly 85184000 for “Audio-frequency electric amplifiers” and 85185000 for “Electric sound amplifier sets,” are commonly used for audio amplifiers and typically attract an 18% GST rate as well. These were not explicitly in your provided data, but are widely used for sound systems.

Choose the Right HSN for Compliance

Correctly identifying the HSN code for your specific amplifier product is paramount. It dictates the GST rate you must charge and ensures compliance with Indian tax laws. Always consult official government resources like the GST portal or seek advice from a tax professional to ensure accurate classification for your unique business needs.