HSN code 85193900 is the 8-digit tariff item for turntables (record-decks): other (sound recording or reproducing apparatus, turntables, record-players, cassette-players), under heading 8519 and sub-heading 851939 (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 85193900 at a glance
| Tariff item (8 digits) | 85193900 |
|---|---|
| Heading (4 digits) | 8519: Sound recording or reproducing apparatus |
| Sub-heading (6 digits) | 851939 |
| 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 | Turntables (record-decks): other (sound recording or reproducing apparatus, turntables, record-players, cassette-players) |
| 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. 492 (HSN 8519) covers "Sound recording or reproducing apparatus" 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 |
|---|---|---|---|---|
| 8519 | Sound recording or reproducing apparatus | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 492 |
Worked example: a ₹1,000 sale under HSN 85193900
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 (8519) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (851939) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85193900), 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 heading 8519
- HSN 85191000: Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not... (18%)
- HSN 85192000: Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment (18%)
- HSN 85192100: Other record-players, without loudspeaker (sound recording or reproducing apparatus, turntables... (18%)
- HSN 85192900: Other record-players: other (sound recording or reproducing apparatus, turntables, record-players... (18%)
- HSN 85193000: Turntables (record-decks) (18%)
- HSN 85193100: Turntables (record-decks), with automatic record changing mechanism (sound recording or reproducing... (18%)
- HSN 85194000: Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not... (18%)
- HSN 85195000: Telephone answering machines (sound recording or reproducing apparatus) (18%)
- HSN 85198100: Sound recording or reproducing apparatus, using magnetic, optical or semiconductor media (18%)
- HSN 85198910: Audio compact disc player (sound recording or reproducing apparatus, other) (18%)
- HSN 85198920: Compact disc changer including mini disc player or laser disc player (18%)
- HSN 85198930: Time code recorder (sound recording or reproducing apparatus, other) (18%)
- HSN 85198940: Mp-3 player (sound recording or reproducing apparatus, other) (18%)
- HSN 85199200: Pocket-size cassette players (sound recording or reproducing apparatus, turntables, record-players... (18%)
- HSN 85199300: Other, cassette-type (sound recording or reproducing apparatus, turntables, record-players, cassette-players) (18%)
- HSN 85199910: Audio compact disc players (sound recording or reproducing apparatus, turntables, record-players... (18%)
- HSN 85199920: Compact disc changer including mini disc player or laser disc player (sound recording or reproducing... (18%)
- HSN 85199930: Time code readers (sound recording or reproducing apparatus, turntables, record-players, cassette-players) (18%)
- HSN 85199940: Mp-3 player (sound recording or reproducing apparatus, turntables, record-players, cassette-players) (18%)
- HSN 85199990: Other sound reproducing apparatus: other (sound recording or reproducing apparatus, turntables... (18%)
See every rate entry for the heading on the HSN 8519 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).