HSN code 85444991 is the 8-digit tariff item for paper insulated, of a kind used in telecommunication, under heading 8544 and sub-heading 854449 (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 85444991 at a glance
| Tariff item (8 digits) | 85444991 |
|---|---|
| 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) | 854449: Other |
| 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 | Paper 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 85444991
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 (854449) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85444991), 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 854449
- HSN 85444910: Paper insulated (insulated wire, cable and other insulated electric conductors, whether or not fitted with... (18%)
- HSN 85444911: Dry core paper insulated (insulated wire, cable and other insulated electric conductors, whether or not... (18%)
- HSN 85444919: Telephone cables: other (insulated wire, cable and other insulated electric conductors, whether or not... (18%)
- HSN 85444920: Plastic insulated (insulated wire, cable and other insulated electric conductors, whether or not fitted... (18%)
- HSN 85444930: Rubber insulated (insulated wire, cable and other insulated electric conductors, whether or not fitted... (18%)
- HSN 85444990: Other electric conductors, for a voltage not exceeding 80 v: other: other (insulated wire, cable and other... (18%)
- HSN 85444992: Plastic insulated, of a kind used in telecommunication (18%)
- HSN 85444993: Rubber insulated, of a kind used in telecommunication (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).