GST rates and HSN code for Telephone Bill Payment.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Hand Tools, The Following : Spades, Shovels, Mattocks, Picks, Hoes, Forks And Rakes; Axes, Bill Hooks And Similar Hewing Tools; Secateurs And Pruners Of Any Kind; Scythes, Sickles, Hay Knives, Hedge Shears, Timber Wedges And Other Tools Of A Kind Used In | 82013000 | Nil | – | 01/07/2017 | – |
Hand Tools, The Following : Spades, Shovels, Mattocks, Picks, Hoes, Forks And Rakes; Axes, Bill Hooks And Similar Hewing Tools; Secateurs And Pruners Of Any Kind; Scythes, Sickles, Hay Knives, Hedge Shears, Timber Wedges And Other Tools Of A Kind Used In | 82016000 | Nil | – | 01/07/2017 | – | |
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 | Telephone Sets, Including Telephones For Cellular Networks Or For Other Wireless Networks; Other Apparatus For The Transmission Or Reception Of Voice, Images Or Other Data, Including Apparatus For Communication In A Wired Or Wireless Network (Such As A Lo | 85176960 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – |
Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Facsimile Machines And Teleprinter | 85172100 | 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 Voice, Images Or Other Data, Including Apparatus For Communication In A Wired Or Wireless Network (Such As A Lo | 85171290 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – | |
Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Other Apparatus, For Carrier-Curre | 85175020 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – | |
Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Other Apparatus: Subscriber End Eq | 85178020 | 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 Voice, Images Or Other Data, Including Apparatus For Communication In A Wired Or Wireless Network (Such As A Lo | 85176290 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – | |
Sound Recording Or Reproducing Apparatus –Telephone Answering Machines | 85195000 | 18% | – | 15/11/2017 | – | |
Telephone Sets, Including Telephones For Cellular Networks Or For Other Wireless Networks; Other Apparatus For The Transmission Or Reception Of Voice, Images Or Other Data, Including Apparatus For Communication In A Wired Or Wireless Network (Such As A Lo | 85176910 | 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 Voice, Images Or Other Data, Including Apparatus For Communication In A Wired Or Wireless Network (Such As A Lo | 85176990 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – | |
Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Parts: Populated, Loaded Or Stuffe | 85179010 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – | |
Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Other Apparatus, For Carrier-Curre | 85175010 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – | |
Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Other Apparatus, For Carrier-Curre | 85175091 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – | |
Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Telephone Sets; Videophones: – Oth | 85171912 | 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 | – | |
Telephone Sets, Including Telephones For Cellular Networks Or For Other Wireless Networks; Other Apparatus For The Transmission Or Reception Of Voice, Images Or Other Data, Including Apparatus For Communication In A Wired Or Wireless Network (Such As A Lo | 85171110 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – | |
Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Other Apparatus: Other | 85178090 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – | |
Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Other Apparatus, For Carrier-Curre | 85175092 | 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 Voice, Images Or Other Data, Including Apparatus For Communication In A Wired Or Wireless Network (Such As A Lo | 85177010 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – |
When you pay your telephone bill, you’re primarily paying for a telecommunication service, not a physical good. The HSN codes provided in the data predominantly relate to the supply of telephone equipment like phone sets, modems, and other apparatus for transmitting voice or data.
For the service of telecommunication, which is what a telephone bill represents, a different classification system under GST, namely the SAC (Service Accounting Code), is typically used. However, if the question implies the HSN for the goods related to a telephone connection or the components involved, then Chapter 85, specifically HSN codes starting with 8517, are most relevant. These codes cover “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.”
The data consistently shows that most items under HSN 8517, such as various types of telephone sets and apparatus for transmission/reception of voice/data, are subject to an 18% GST rate. This rate has been in effect with revisions from 2017 to 2020. It’s important to differentiate between the supply of telecommunication apparatus and the telecommunication service itself. The data given focuses on the former.
The data provided lists HSN codes for telephone equipment and apparatus, not directly for the service of telephone bill payment. Services generally fall under SAC (Service Accounting Code).
HSN stands for Harmonized System of Nomenclature.
HSN codes provide a systematic classification of goods worldwide for taxation and trade purposes.
Based on the provided data, the GST rate for most telephone-related equipment (HSN 8517 series) is 18%.
HSN codes are for classifying goods, while SAC codes are for classifying services under GST.
Knowing the correct HSN code ensures proper GST calculation and compliance for businesses involved in the supply of goods.
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