Headphones, earphones, earbuds and microphone headsets.
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Earphones falls under HSN 8518, in chapter 85 (Electrical equipment and electronics).
Wired and wireless earphones and headsets are subheading 851830 at 18%. Hearing aids are a different product of heading 9021. Loudspeakers are elsewhere in heading 8518.
| Code | Description |
|---|---|
| 851830 | Headphones and earphones, with or without microphone (wireless earbuds) |
| 851810 | Microphones |
The GST rate on earphones is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8518 |
| Above Rs 5 crore | 6 on every invoice | 851830, 851810 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 85 |
Here is how a line for earphones looks on a tax invoice within one state: 20 × pair at Rs 900.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Earphones | 8518 | 20 × pair | 900.00 | 18,000.00 | 1,620.00 | 1,620.00 | 21,240.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 3,240.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 85 (Electrical equipment and electronics) covers: Motors, generators, batteries, phones, TVs, wires, switches and other electrical goods.
Products often bought, sold or invoiced together with earphones:
Earphones falls under HSN 8518: headphones, earphones, earbuds and microphone headsets. Common 6 digit codes are 851830 for headphones and earphones, with or without microphone (wireless earbuds) and 851810 for microphones.
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8518 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 851830, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.