GST rate and HSN code for earphones and speakers
GST on earphones, headphones and Bluetooth speakers is 18% (HSN 8518) from 22 September 2025. The heading covers wired earphones, neckbands, TWS earbuds, headphones with a microphone and loudspeakers. The rate did not change. A smartwatch is 8517, also 18%.
HSN code and GST rate for earphones and speakers
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Earphones, earbuds, headphones, Bluetooth speakers | 8518 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 491 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Loudspeakers; headphones and earphones, whether or not combined with a microphone”.
What to print on the bill
- Print HSN 8518 at 18%.
- Party speakers with a built-in radio or recorder may be other headings (8519, 8527), also 18%.
- Earphones packed inside a phone box go with the phone.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Using 8517 for earbuds.
- Billing a speaker + mic karaoke set as two items when sold as one pack.
- Billing a gaming headset at a different rate; it is still 8518 at 18%.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on earphones and speakers
What is the HSN code for TWS earbuds?
8518, headphones and earphones whether or not combined with a microphone, at 18%.
Is a Bluetooth speaker 8518?
Yes. Loudspeakers, whether or not mounted in their enclosures, are 8518 at 18%.
What is the GST on a memory card?
Solid-state storage devices (8523) are 18%.
More items in HSN chapter 85 and mobile phones and accessories
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.