HSN code 85273900 is the 8-digit tariff item for other radio-broadcast receivers, including apparatus capable of receiving also radiotelephony or radio-telegraphy: other, under heading 8527 and sub-heading 852739 (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 85273900 at a glance
| Tariff item (8 digits) | 85273900 |
|---|---|
| Heading (4 digits) | 8527: Reception apparatus for radio-broadcasting whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock |
| Sub-heading (6 digits) | 852739 |
| 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 | Other radio-broadcast receivers, including apparatus capable of receiving also radiotelephony or radio-telegraphy: other |
| 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. 499 (HSN 8527) covers "Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock" 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 |
|---|---|---|---|---|
| 8527 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 499 |
Worked example: a ₹1,000 sale under HSN 85273900
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 (8527) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (852739) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85273900), 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 8527
- HSN 85271200: Pocket-size radio cassette-players (18%)
- HSN 85271300: Other apparatus combined with sound recording or reproducing apparatus (18%)
- HSN 85272100: Reception apparatus for radio-broadcasting whether or not combined, in the same housing, with sound... (18%)
- HSN 85273100: Other radio-broadcast receivers, including apparatus capable of receiving also radiotelephony or... (18%)
- HSN 85273200: Other radio-broadcast receivers, including apparatus capable of receiving also radiotelephony or... (18%)
- HSN 85279011: Radio pagers (reception apparatus for radio-broadcasting whether or not combined, in the same housing... (18%)
- HSN 85279012: Demodulators (reception apparatus for radio-broadcasting whether or not combined, in the same housing... (18%)
- HSN 85279019: Radio communication receivers: other (reception apparatus for radio-broadcasting whether or not combined... (18%)
- HSN 85279090: Other apparatus: other (reception apparatus for radio-broadcasting whether or not combined, in the same... (18%)
- HSN 85279100: Reception apparatus for radio-broadcasting whether or not combined, in the same housing, with sound... (18%)
- HSN 85279200: Reception apparatus for radio-broadcasting whether or not combined, in the same housing, with sound... (18%)
- HSN 85279911: Radio pagers (reception apparatus for radio-broadcasting whether or not combined, in the same housing... (18%)
- HSN 85279912: Demodulators (reception apparatus for radio-broadcasting whether or not combined, in the same housing... (18%)
- HSN 85279919: Radio communication receivers: other (reception apparatus for radio-broadcasting whether or not combined... (18%)
See every rate entry for the heading on the HSN 8527 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).