HSN code 85176230 is the 8-digit tariff item for modems (modulators-demodulators) for xdsl based wireline telephony, under heading 8517 and sub-heading 851762 (Chapter 85). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 85176230 at a glance
| Tariff item (8 digits) | 85176230 |
|---|---|
| Heading (4 digits) | 8517: Telephone sets, including smartphones and other 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 local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8527 |
| Sub-heading (6 digits) | 851762: Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus |
| 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 |
| Description | Modems (modulators-demodulators) for xdsl based wireline telephony |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 490 (HSN 8517) covers "All goods" at 18%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 8517 | All goods | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 490 |
Worked example: a ₹1,000 sale under HSN 85176230
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (8517) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (851762) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85176230), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 851762
- HSN 85176210: Plcc equipment (machines for the reception, conversion and transmission or regeneration of voice, images... (18%)
- HSN 85176220: Voice frequency telegraphy (machines for the reception, conversion and transmission or regeneration of... (18%)
- HSN 85176240: High bit rate digital subscriber line system (hsdl) (machines for the reception, conversion and... (18%)
- HSN 85176250: Digital loop carrier system(dlc) (machines for the reception, conversion and transmission or regeneration... (18%)
- HSN 85176260: Synchronous digital hierarchy system(sdh) (machines for the reception, conversion and transmission or... (18%)
- HSN 85176270: Multiplexers, statistical multiplexers for pdh based wireline telephony (18%)
- HSN 85176290: Machines for the reception, conversion and transmission or regeneration of voice, images or other data... (18%)
See every rate entry for the heading on the HSN 8517 page, or all Chapter 85 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).