Telephone cable HSN Code

Understanding the HSN Code for Telephone Cables

In our interconnected world, telephone cables remain vital for communication infrastructure, even with the rise of wireless technologies. From traditional landlines to modern data networks, these insulated conductors ensure the transmission of voice and data. For businesses dealing in telephone cables in India, navigating the correct Harmonized System of Nomenclature (HSN) code and associated Goods and Services Tax (GST) rates is crucial for compliance.

The HSN classification for telephone cables primarily falls 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.

Classifying Telephone Cables Under HSN 8544

The core HSN heading for most telephone cables is 8544: Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.

Within this broad category, specific sub-headings further differentiate telephone cables based on their insulation material, voltage capacity, and whether they are fitted with connectors. Regardless of the specific sub-heading, the GST rate for these cables is consistently 18%, effective from July 1, 2017 (with some revisions noted on November 15, 2017).

Here are some of the key HSN codes relevant to telephone cables:

• 85445930: Insulated (Including Enamelled Or Anodised) Wire, Cable… – Other Insulated Electric Conductors, For A Voltage Exceeding 80 V But Not Exceeding 1 000 V: Other: Telephone Cables
  • This code specifically targets telephone cables with a voltage exceeding 80V but not exceeding 1000V. The GST rate is 18%.
• 85445130: Insulated (Including Enamelled Or Anodised) Wire, Cable… – Other Insulated Electric Conductors, For A Voltage Exceeding 80 V But Not Exceeding 1 000 V: Fitted With Connectors: Telephone Cables
  • Similar to the above, but specifically for telephone cables fitted with connectors within the same voltage range. The GST rate is 18%.
• 85444293: Insulated (Including Enamelled Or Anodised) Wire, Cable… – Other Electric Conductors, For A Voltage Not Exceeding 1 000 V: Fitted With Connectors: Other: Rubber Insulated Of A Kind Used In Telecommunication
  • This covers rubber-insulated telephone conductors, designed for telecommunication, with a voltage not exceeding 1000V and fitted with connectors. The GST rate is 18%.
• 85441930: Insulated (Including Enamelled Or Anodised) Wire, Cable… – Winding Wire: Other: Rubber Insulated
  • While “winding wire,” this HSN can sometimes apply to specific types of rubber-insulated conductors that might be used in telephone systems. The GST rate is 18%.
• 85441990: Insulated (Including Enamelled Or Anodised) Wire, Cable… – Winding Wire: Other: Other
  • This is a general “other” category for winding wires, which could also include certain telephone cable types depending on their construction. The GST rate is 18%.

Beyond Just Cables: Related Telecommunication HSNs

It’s important to distinguish between the telephone cables themselves and the apparatus they connect to. Other HSN codes within Chapter 85 relate to telephone equipment:

• 8517 (and various sub-headings like 85176960, 85171290): 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…
  • These HSN codes cover actual telephone sets, mobile phones, and other telecommunication apparatus. These also carry an 18% GST rate, with rate revisions noted on various dates, including April 1, 2020, and November 15, 2017.
• 85179010: Electrical Apparatus For Line Telephony Or Line Telegraphy… – Parts: Populated, Loaded Or Stuffed Printed Circuit Boards
  • This specifically refers to parts of telecommunication apparatus, such as populated circuit boards, also at an 18% GST.
• 85195000: Sound Recording Or Reproducing Apparatus – Telephone Answering Machines
  • This covers specific telecommunication devices like answering machines, with an 18% GST.

While the data also mentions other types of cables (like those under Chapter 56 for twine, cordage, ropes, and cables, e.g., 56071010 for jute cables at 12% GST), these are distinct from the insulated electrical conductors specifically used for telecommunication. Similarly, crane cables (Chapter 84) are for mechanical purposes and not directly related to telephone communication.

For any business dealing with telephone cables, correctly identifying the specific type of cable (insulation, voltage, connectors) will lead to the precise HSN code under 8544 and ensures adherence to the consistent 18% GST rate. This detailed classification is key for accurate invoicing and GST compliance.