8540
HSN Code 8540: GST Rate & Description
Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)
HSN
Chapter 85 — Electrical Equipment
4-digit code
18% GST
CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.
About HSN Code 8540
HSN code 8540 is
a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes).
This code falls under Chapter 85
(Electrical Equipment) of the Indian GST tariff.
The applicable GST rate is 18%
(CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 8540?
HSN 8540 refers to: Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes). It belongs to Chapter 85 (Electrical Equipment) of the GST tariff.
What is the GST rate for HSN code 8540?
The GST rate for HSN code 8540 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is HSN code 8540 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 8540 belong to?
HSN code 8540 belongs to Chapter 85 of the GST tariff, which covers Electrical Equipment.