Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8527 specifically identifies reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 8527 on all Tax Invoices for reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 8527

"Classifying reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Electronics category. AasanKhata automatically monitors these shifts for you."