Television HSN Code

Understanding the HSN Code for Televisions

Understanding the HSN (Harmonized System of Nomenclature) code for televisions is essential for businesses and consumers alike, particularly for navigating GST (Goods and Services Tax) regulations in India. The HSN system provides a standardized classification for goods traded internationally, and in India, it directly dictates the applicable GST rates.

The data clearly places televisions, along with related equipment, 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. This chapter is the primary home for all things related to electrical and electronic goods.

Delving into Television HSN Classifications

The provided data highlights several key HSN codes related to televisions and their components, along with their associated GST rates.

• Reception Apparatus for Television (The TV Set Itself):
  • Many HSN codes, such as 85287216, 85287213, 85281212, 85281213, 85281390, and 85281219, describe “Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus.” These are essentially various types of television sets. The prevalent GST rate for these is 28%.
  • A significant entry is 8528 specifically for “Television Set (Including Lcd Or Led Television) Of Screen Size Not Exceeding 32 Inches,” which has an 18% GST rate. This indicates a specific, lower rate for smaller televisions.
• Monitors and Projectors (Related to Visual Display):
  • HSN codes like 852828% (Cathode-Ray Tube Monitors) and 85286900 (Projectors) are also listed. These typically attract a 28% GST rate.
  • Similarly, 85286100 for “Projectors” and 85284100 for “Cathode-Ray Tube Monitors” also fall under the 28% bracket. These are distinct from full-fledged televisions as they may not have built-in TV reception capabilities.
• Television Broadcasting and Camera Equipment:
  • HSN codes such as 85256011, 85254000, 85251090, 85258010, and 85256012 deal with “Transmission Apparatus For Radio Broadcasting Or Television” and “Television Cameras, Digital Cameras And Video Camera Recorders.” These items typically have an 18% GST rate. This category is for the equipment used to create and transmit television signals, not the reception apparatus.
• Television Picture Tubes:
  • HSN 85401190 specifically covers “Cathode-Ray Television Picture Tubes,” which are components of older CRT televisions. This has an 18% GST rate.
  • HSN 85407100 for “Microwave Tubes” is also listed, which might be a broad category that includes certain television components, also at 18%.
• Services Related to Television:
  • The HSN/SAC code 9987345/18 relates to “Installation Services Of Radio, Television And Communications Equipment And Apparatus.” These services are generally taxed at 18%.

Understanding GST Rates for Televisions

From the data, it’s clear that the GST rate for televisions in India varies significantly based on the type of television and its size. While larger and more advanced reception apparatus generally attract a 28% GST, televisions with a screen size not exceeding 32 inches enjoy a lower 18% GST rate. Components and broadcasting equipment also typically fall under the 18% slab.

This differentiation in GST rates highlights the government’s approach to making smaller, more affordable televisions more accessible to consumers, while higher-end or larger units fall under a higher tax bracket.