Mobile phone case HSN Code
GST rates and HSN code for Mobile phone case.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | Mobile Phone, Push Button Type | 85171219 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – |
| Telephone Sets, Including 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 Loc | 8517 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – | |
| Mobils Phone, Other Than Push Button Type | 85171211 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Portal Or Pedestal Jib Cranes | 84263000 | 18% | – | 01/07/2017 | – |
| Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Other Machinery : Other: Ropeway And Telphers | 84269910 | 18% | – | 01/07/2017 | – | |
| Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Overhead Travelling Cranes, Transporter Cranes, Gantry Cranes, Bridge Cranes, Mobile Lifting Frames And Straddle Carriers: Mobil | 84261200 | 18% | – | 01/07/2017 | – | |
| Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Overhead Travelling Cranes, Transporter Cranes, Gantry Cranes, Bridge Cranes, Mobile Lifting Frames And Straddle Carriers: Other | 84261900 | 18% | – | 01/07/2017 | – | |
| Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Other Machinery, Self-Propelled: On Tyres | 84264100 | 18% | – | 01/07/2017 | – | |
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | 8705 Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (For Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Ra | 87059000 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – |
| Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (For Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Radiol | 8705 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – | |
| 8705 Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (For Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Ra | 87054000 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – | |
| 8705 Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (For Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Ra | 87052000 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – | |
| 8705 Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (For Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Ra | 87053000 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – | |
| Clocks and watches and parts thereof | Wrist-Watches, Pocket-Watches And Other Watches, Including Stop-Watches, With Case Of Precious Metal Or Of Metal Clad With Precious Metal – Other Wrist-Watches, Whether Or Not Incorporating A Stop-Watch Facility: Other | 91012900 | 18% | – | 15/11/2017 | – |
| Wrist-Watches, Pocket-Watches And Other Watches, Including Stop-Watches, With Case Of Precious Metal Or Of Metal Clad With Precious Metal – Other : – Electrically Operated: Pocket Watches | 91019110 | 18% | – | 15/11/2017 | – | |
| Wrist-Watches, Pocket-Watches And Other Watches, Including Stop-Watches, With Case Of Precious Metal Or Of Metal Clad With Precious Metal – Other : Other: Pocket Watches | 91019910 | 18% | – | 15/11/2017 | – | |
| Wrist-Watches, Pocket-Watches And Other Watches, Including Stop-Watches, With Case Of Precious Metal Or Of Metal Clad With Precious Metal – Other : Other: Stop Watches | 91019920 | 18% | – | 15/11/2017 | – | |
| Wrist-Watches, Pocket-Watches And Other Watches, Including Stop-Watches, With Case Of Precious Metal Or Of Metal Clad With Precious Metal – Wrist-Watches, Electrically Operated Whether Or Not Incorporating A Stop-Watch Facility | 9101 | 18% | – | 15/11/2017 | – | |
| Wrist-Watches, Pocket-Watches And Other Watches, Including Stop-Watches, With Case Of Precious Metal Or Of Metal Clad With Precious Metal – Wrist-Watches, Electrically Operated Whether Or Not Incorporating A Stop-Watch Facility: With Mechanical Display On | 91011100 | 18% | – | 15/11/2017 | – | |
| Services | Mobile Telecommunications Services | 998413 | 5 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 27/07/2018 | – |
Understanding the Mobile Phone Case HSN Code
In today’s interconnected world, mobile phones are an extension of ourselves, and their cases are more than just protective shells – they’re fashion statements, functional accessories, and crucial safeguards. For businesses involved in the manufacturing, import, export, or sale of mobile phone cases in India, understanding the correct Harmonized System of Nomenclature (HSN) code is essential for accurate Goods and Services Tax (GST) compliance. While the data provided focuses heavily on mobile phones themselves and other “mobile” machinery, we can infer the classification for their protective cases.
Let’s find the right fit for your mobile phone case business in the HSN framework.
Classifying Mobile Phone Cases: The Accessory Angle
Mobile phone cases are designed to be used with mobile phones but are not the phones themselves. Therefore, they are classified as accessories to mobile phones. The HSN system categorizes goods based on their nature and principal use.
Mobile phones, whether push-button type (HSN 85171219) or other types (HSN 85171211), fall under HSN 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.”
Since mobile phone cases are accessories designed solely or principally for use with mobile phones, they generally follow the classification of the item they accessorize. Therefore, mobile phone cases would typically fall under the broader HSN category for parts and accessories of telephonic apparatus.
Based on this principle, mobile phone cases are commonly classified under:
- HSN 85177090: This is a common HSN code used for “Parts of telephone sets, including telephones for cellular networks or for other wireless networks” or “Other.” While not explicitly listed in your provided data, this is the generally accepted HSN for mobile phone accessories not specifically covered elsewhere.
The GST rate for mobile phone cases (and other mobile phone accessories under HSN 8517) generally aligns with the GST rate for mobile phones themselves.
- Mobile phones and their accessories (including cases) typically attract an 18% GST rate. The effective dates for mobile phone-related HSN codes in your data are April 1, 2020, November 15, 2017, and July 1, 2017, indicating the evolution of GST rates. For cases, the 18% rate is consistently applied.
Avoiding Misclassification: What “Mobile” Does Not Mean for Cases
The provided data contains several entries related to “mobile” machinery or vehicles. It’s crucial to understand that these are entirely unrelated to mobile phone cases.
- Mobile Lifting Frames, Cranes, Special Purpose Motor Vehicles (HSN 8426, 8705): These codes pertain to heavy machinery and vehicles, such as cranes and concrete mixers. They have no bearing on mobile phone accessories.
- Mobile Telecommunications Services (SAC 998413): This refers to the service aspect of telecommunications, not a physical product.
The Importance of Correct HSN Classification for Mobile Phone Cases
- Ensuring GST Compliance: Accurate HSN classification is fundamental for businesses to correctly calculate, collect, and remit GST, thereby avoiding potential penalties and legal complications.
- Streamlining Business Operations: Precise HSN codes simplify invoicing, inventory management, and tax return filing for businesses dealing with mobile phone cases.
- Facilitating Trade: Standardized HSN codes aid in easier customs clearance for imported and exported mobile phone cases, promoting smoother trade processes.
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