HSN 85251010 is a specific Harmonized System of Nomenclature (HSN) code primarily used in India for the classification of certain types of transmission apparatus, particularly those related to television, radio-broadcasting, and telecommunications. Goods classified under this HSN code are subject to an 18% Goods and Services Tax (GST) rate.
Understanding HSN Codes
The HSN code system is an internationally recognized method for classifying goods, making trade easier and more uniform across countries. Each code specifies a particular product category, simplifying the identification of products for customs duties and taxation. In India, HSN codes are crucial for GST compliance, helping businesses correctly categorize their products and apply the appropriate tax rates.
HSN code 8525 broadly covers:
- Television cameras, digital cameras and video camera recorders.
- Still image video cameras and other video camera recorders.
- Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; digital cameras; video camera recorders.
Specifically, HSN 85251010 falls under the broader category of "Transmission Apparatus," indicating its use in broadcasting or telecommunication setups. While the precise item it represents might vary based on specific product definitions, its classification under 8525 suggests its function is related to the transmission of signals.
GST Rates for HSN 85251010
In India, the Goods and Services Tax (GST) is levied on the supply of goods and services. HSN codes play a vital role in determining the applicable GST rate for different products. For HSN 85251010, the current GST rate is 18%. This rate is consistent across various sub-categories within the 8525 HSN chapter that relate to transmission apparatus.
The table below summarizes the GST and CESS rates for HSN 85251010 and related sub-codes:
| HSN Code | GST Rate (%) | CESS (%) |
|---|---|---|
| 85251010 | 18 | 0 |
| 85251020 | 18 | 0 |
| 85251030 | 18 | 0 |
| 85251040 | 18 | 0 |
This means that any product classified under HSN 85251010, such as specific components or complete units of transmission apparatus, will be taxed at an 18% GST rate with no additional CESS (Compensation Cess).
For more details on GST rates and HSN codes related to transmission apparatus, you can refer to information available on taxation portals like ClearTax.
