HSN code 85406000 is the 8-digit tariff item for other cathode-ray tubes, under heading 8540 and sub-heading 854060 (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 85406000 at a glance
| Tariff item (8 digits) | 85406000 |
|---|---|
| Heading (4 digits) | 8540: Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) |
| Sub-heading (6 digits) | 854060: Other cathode-ray tubes |
| 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 cathode-ray tubes |
| 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. 512 (HSN 8540) covers "Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and..." 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 |
|---|---|---|---|---|
| 8540 | Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 512 |
Worked example: a ₹1,000 sale under HSN 85406000
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 (8540) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (854060) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85406000), 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 8540
- HSN 85401110: Television picture tubes of 20" and 21" size, except 21" flat and full square (f and fst) colour TV... (18%)
- HSN 85401120: Video monitor cathode-ray tubes (colour) (18%)
- HSN 85401190: Colour: other (18%)
- HSN 85401200: Monochrome (18%)
- HSN 85402000: Television camera tubes, image converters and intensifiers, other photos-cathode tubes (18%)
- HSN 85404010: Data or graphic display tubes, monochrome (18%)
- HSN 85404020: Data or graphic display tubes, monochrome, data or graphic display tubes, colour, with phosphor dot screen... (18%)
- HSN 85407100: Magnetrons (18%)
- HSN 85408100: Receiver or amplifier valves and tubes (18%)
- HSN 85409100: Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled... (18%)
See every rate entry for the heading on the HSN 8540 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).