HSN code 85444292 is the 8-digit tariff item for plastic insulated, of a kind used in telecommunication, under heading 8544 and sub-heading 854442 (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 85444292 at a glance
| Tariff item (8 digits) | 85444292 |
|---|---|
| Heading (4 digits) | 8544: Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors, optical fibre cables, made up of individually sheathed fibres, whether or not assembled with |
| Sub-heading (6 digits) | 854442: Fitted with connectors |
| 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 | Plastic insulated, of a kind used in telecommunication |
| 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. 516 (HSN 8544) covers "Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with..." 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 |
|---|---|---|---|---|
| 8544 | Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 516 |
Worked example: a ₹1,000 sale under HSN 85444292
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 (8544) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (854442) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85444292), 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 854442
- HSN 85444210: Paper insulated (fitted with connectors) (18%)
- HSN 85444220: Plastic insulated (fitted with connectors) (18%)
- HSN 85444230: Rubber insulated (fitted with connectors) (18%)
- HSN 85444290: Fitted with connectors: other (18%)
- HSN 85444291: Paper insulated, of a kind used in telecommunication (18%)
- HSN 85444293: Rubber insulated, of a kind used in telecommunication (18%)
- HSN 85444299: Fitted with connectors: other (18%)
See every rate entry for the heading on the HSN 8544 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).