The cctv camera hsn code is 8525 89, which covers dome, bullet, PTZ and IP cameras used for closed circuit surveillance, and GST on CCTV cameras is 18%. The DVR or NVR that records the footage is video recording apparatus under 8521, also at 18%.
A CCTV job usually brings together cameras, a recorder, hard disks, cable, power supplies and installation, each with its own code. This page lists them, shows a security installer's bill and explains how a supply and install contract is taxed. The electronics hub is electronics and appliances.
CCTV cameras: codes and GST rates
Item / HSN / GST- CCTV dome and bullet cameras18%Closed circuit television cameras
- IP cameras and Wi-Fi cameras18%Network cameras
- PTZ cameras18%Pan, tilt, zoom units
- Webcams18%Computer cameras
- Digital cameras and camcorders18%Still and video
- DVR and NVR recorders18%Video recording apparatus
- Surveillance hard disks18%Storage units
- Coaxial and CCTV cable18%Coaxial conductors
- CCTV power supply units18%SMPS boxes
- Monitors for CCTV18%Other monitors
- CCTV installation service18%Works contract or installation
Quick facts
HSN heading
8525: television cameras, CCTV, digital camerasGST rate
18% (9% CGST + 9% SGST)Recorders
8521 at 18%Rate before the reform
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8528 for cameras (that is monitors and TV sets)
Cctv camera hsn code and gst rate list
| Item | HSN | GST |
|---|---|---|
| Dome camera, bullet camera | 8525 89 | 18% |
| IP camera, Wi-Fi camera | 8525 89 | 18% |
| PTZ camera | 8525 89 | 18% |
| DVR (digital video recorder) | 8521 90 | 18% |
| NVR (network video recorder) | 8521 90 | 18% |
| Hard disk for surveillance | 8471 70 | 18% |
| Monitor | 8528 59 | 18% |
| Coaxial cable | 8544 20 | 18% |
| CAT 6 cable for IP cameras | 8544 49 | 18% |
| SMPS and power supply | 8504 40 | 18% |
| BNC and DC connectors | 8536 90 | 18% |
| PoE switch | 8517 62 | 18% |
8525 hsn code: cameras of every kind
Heading 8525 covers transmission apparatus for radio and television, television cameras, digital cameras and video camera recorders. CCTV cameras, webcams and digital cameras all fall under 8525 89 at 18%. Two way radios supplied to defence, police and paramilitary forces have a separate 5% entry, but that does not apply to commercial security cameras.
DVR and NVR hsn code
A DVR records signals from analogue CCTV cameras and an NVR records IP camera streams. Both are video recording apparatus under 8521 90 at 18%. A hard disk sold with the recorder may be billed separately under 8471 70; see computer accessories.
Cctv cable hsn code
Coaxial cable for analogue cameras is 8544 20, and CAT 6 network cable for IP cameras is 8544 49 when sold without connectors. Both are 18%. See wires and cables.
Cctv installation hsn code
A security firm that supplies cameras, recorders and cable and fixes them at a client's site under one contract is usually making a composite supply. If the system is fixed to a building as part of its electrical work, it can be treated as a works contract (SAC 9954, 18%). Installation billed alone is a service at 18% under 99873 or 995461. Either way the rate is 18%, but the code on the bill should match the contract. See installation charges.
Security installer's invoice
Installer's bill to a shop: 4 dome cameras, HSN 8525 89, Rs 8,000. 4 channel DVR, HSN 8521 90, Rs 4,500. 1 TB surveillance hard disk, HSN 8471 70, Rs 3,500. Cable and fittings, HSN 8544 20, Rs 2,000. Installation charges, SAC 998739, Rs 2,000. Taxable value Rs 20,000. CGST 9% Rs 1,800. SGST 9% Rs 1,800. Total Rs 23,600.
A business that installs CCTV in its own shop or factory can take credit of the GST, unless the system becomes part of the building in a way that makes it immovable property; most camera systems are treated as equipment.
CCTV camera gst rate and AMC
Annual maintenance contracts for CCTV systems are services at 18%, usually under 998716 or 998719. Monthly cloud recording or monitoring charges are also 18% services. Replacement cameras supplied under warranty without charge need a delivery challan, not a tax invoice.
Security installers should treat this camera guide as background. Contracts that combine supply, cabling and fixing need careful reading, so match each item on the GST portal and have a GST practitioner or chartered accountant look at large installations.
Frequently asked questions
What is the cctv camera hsn code?
CCTV cameras are 8525 89, at 18%.
What is the DVR hsn code?
DVRs and NVRs are video recording apparatus under 8521 90, at 18%.
How much GST is charged on CCTV cameras?
CCTV cameras, recorders and accessories are taxed at 18%.
What is the cctv installation hsn code?
Installation billed separately is usually SAC 99873 or 995461, at 18%.
What is the IP camera hsn code?
IP cameras are 8525 89, at 18%.