The speaker hsn code is 8518, the heading for microphones, loudspeakers, headphones and earphones and audio amplifiers, and GST on speakers is 18%. Soundbars and bluetooth speakers are 8518 22, amplifiers 8518 40 and PA systems 8518 50.
Music systems that play recordings are 8519, and radios and receivers 8527, also at 18%. This page lists the codes, an audio dealer's bill and how sound hire for events is taxed. Other electronics are on the electronics hub.
Speakers and audio: codes and GST rates
Item / HSN / GST- Single loudspeakers in enclosures18%Speakers
- Multiple speakers in one enclosure, soundbars18%Bookshelf and tower speakers
- Bluetooth speakers18%Portable speakers
- Headphones and earphones18%Including wireless earbuds
- Amplifiers18%Audio frequency amplifiers
- Sound amplifier sets, PA systems18%Electric sound amplifier sets
- Microphones18%Wired and wireless
- Music systems and players18%Sound reproducing apparatus
- Radios and home theatres with tuners18%Reception apparatus
- Speaker parts, drivers18%Parts
- Sound system hire for events18%Service
Quick facts
HSN heading
8518: microphones, loudspeakers, headphones, amplifiersGST rate
18% (9% CGST + 9% SGST)Rate before the reform
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 abovePlayers and radios
8519 and 8527 at 18%Common wrong code
8528 for soundbars (that is TV sets)
Speaker hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Microphone | 8518 10 | 18% |
| Single speaker in a box | 8518 21 | 18% |
| Soundbar, multi driver speaker | 8518 22 | 18% |
| Bluetooth speaker | 8518 22 | 18% |
| Headphones, earphones, earbuds | 8518 30 | 18% |
| Amplifier | 8518 40 | 18% |
| PA system, DJ amplifier set | 8518 50 | 18% |
| Speaker drivers, parts | 8518 90 | 18% |
| Music player, turntable | 8519 | 18% |
| Radio, AV receiver with tuner | 8527 | 18% |
Amplifier hsn code
Audio frequency amplifiers are 8518 40 at 18%. Complete sound amplifier sets, with microphones and speakers sold as a PA system, are 8518 50. A home theatre system with a receiver that includes a radio tuner may go under 8527. All are 18%.
Bluetooth speakers and headphones
Portable bluetooth speakers are loudspeakers under 8518 22 at 18%. Headphones and wireless earbuds are 8518 30. When bundled in a phone's box they go with the phone; bought alone, they keep their own codes. See mobile accessories.
Audio dealer's invoice
Audio dealer bill: Soundbar with subwoofer, HSN 8518 22, 1 piece, Rs 18,000. Wireless microphone, HSN 8518 10, 2 pieces, Rs 6,000. Taxable value Rs 24,000. CGST 9% Rs 2,160. SGST 9% Rs 2,160. Total Rs 28,320.
Speaker gst rate for installers and venues
Auditoriums, schools, temples and banquet halls buy PA systems and ceiling speakers. Those running taxable businesses recover the 18% as credit. A school or hospital whose main services are exempt cannot. An installer who supplies and fixes a sound system in a building may be supplying a works contract at 18%.
Speaker hsn code for car audio
Car speakers, amplifiers and subwoofers are 8518 at 18%. Car stereos and infotainment units with radio receivers are 8527 at 18%. Fitted at the time of vehicle sale, they are part of the vehicle; fitted later by a shop, they are separate sales. See auto parts.
Sound hire and DJ services
Hiring out sound systems with an operator for weddings and events is a service at 18%. Renting speakers without an operator is leasing of goods, generally at the rate of the goods, which is also 18%. A DJ performing at an event supplies a service at 18%. For full event packages, see event management.
Speakers with TV sets and computers
Soundbars sold with a TV at one price may be a mixed supply; with both at 18% the tax is the same. Computer speakers are 8518 22 too, and so are the small speaker bars sold with monitors. Conference room speakerphones for offices are usually billed as telephone apparatus under 8517 at 18%. See televisions and computer accessories.
Audio dealers should treat this as background. Devices that combine functions can sit in more than one heading, so confirm on the GST portal and ask a GST practitioner or chartered accountant about new audio products.
Frequently asked questions
What is the speaker hsn code?
Speakers are 8518, with soundbars and bluetooth speakers at 8518 22.
What GST rate applies to speakers?
18%.
What is the amplifier hsn code?
Amplifiers are 8518 40, and PA systems 8518 50, at 18%.
What is the headphone hsn code?
Headphones and earbuds are 8518 30, at 18%.
What is the GST on sound system hire?
Hiring sound systems for events is a service at 18%.