HSN Code 85192000 -- – Sound recording or reproducing apparatus – apparatus operated by coins, bank not (GST Rate 18%)

HSN Code 85192000

Sound recording or reproducing apparatus - apparatus operated by coins, bank notes, bank cards, tokens or by other means of payment

HSN85192000

Sound recording or reproducing apparatus - apparatus operated by coins, bank notes, bank cards, tokens or by other means of payment

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8519
Subheading: 851920
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Sound recording or reproducing apparatus - apparatus operated by coins, bank not. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 85192000?
HSN Code 85192000 is the official Harmonized System of Nomenclature code for Sound recording or reproducing apparatus - apparatus operated by coins, bank notes, bank cards, tokens or by other means, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85192000?
HSN Code 85192000 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 85192000 belong to?
HSN Code 85192000 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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