HSN code 85256012 is the 8-digit tariff item for marine radio communication equipment (transmission apparatus incorporating reception apparatus, two way radio communication equipment), under heading 8525 and sub-heading 852560 (Chapter 85). GST is 5% or 18%, depending on what the goods are meant to be used for. Rates as of 2026-10-21.
HSN 85256012 at a glance
| Tariff item (8 digits) | 85256012 |
|---|---|
| Heading (4 digits) | 8525: Transmission apparatus for radio-broadcasting or television, whether or not incorporation reception apparatus or sound recording or reproducing apparatus, television cameras, digital cameras and video camera recorders |
| Sub-heading (6 digits) | 852560: Transmission apparatus incorporating reception 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 | Marine radio communication equipment (transmission apparatus incorporating reception apparatus, two way radio communication equipment) |
| GST rate | 5% or 18%, by description |
The rate for 85256012 depends on what the goods are meant to be used for. 5% under 9/2025-CT(R), Schedule I, S. No. 439 for "Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc."; 18% under 9/2025-CT(R), Schedule II, S. No. 497 for "Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 85256012 the deciding question is what the goods are meant to be used for.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 8525 60 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 439 |
| 8525 | Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders [other than two-way radio (Walkie talkie) used by defense, police and paramilitary forces, etc.] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 497 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 85256012 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 85256012
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
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 (8525) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (852560) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85256012), 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 852560
- HSN 85256000: Transmission apparatus incorporating reception apparatus (5% or 18%)
- HSN 85256011: Walkie talkie set (transmission apparatus incorporating reception apparatus, two way radio communication... (5% or 18%)
- HSN 85256013: Amateur radio equipment (transmission apparatus incorporating reception apparatus, two way radio... (5% or 18%)
- HSN 85256019: Two way radio communication equipment: other (5% or 18%)
- HSN 85256091: Vsat terminals (transmission apparatus incorporating reception apparatus) (5% or 18%)
- HSN 85256092: Other satellite communication equipment (transmission apparatus incorporating reception apparatus) (5% or 18%)
- HSN 85256099: Transmission apparatus incorporating reception apparatus: other (5% or 18%)
See every rate entry for the heading on the HSN 8525 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).