Understanding the correct HSN code for CCTV camera systems is a fundamental requirement for anyone in the security industry in India. Whether you are an importer, dealer, installer, or even a B2B buyer, knowing the right HSN code is essential for accurate billing, filing GST returns, and ensuring full tax compliance.
Using the wrong code can lead to invoice mismatches, denied Input Tax Credit (ITC) for your customers, and potential penalties during an audit.
This complete guide breaks down the specific HSN code for CCTV camera units, and also covers the separate, correct codes for DVRs, NVRs, hard disks, monitors, and all other related accessories, along with their applicable GST rates.
What is an HSN Code and Why Does It Matter?
HSN stands for Harmonized System of Nomenclature. Think of it as a universal “barcode” or “Aadhaar number” for products, used globally to classify goods for tax and trade.
In India, HSN codes are the foundation of the GST system. Using the correct code is non-negotiable for:
- Accurate Tax Rates: It ensures you charge and pay the correct GST (e.g., 18% vs. 28%).
- Claiming Input Tax Credit (ITC): For B2B transactions, a correct HSN on an invoice is mandatory for the buyer to claim their GST credit.
- GST Filings: Correct codes prevent mismatches in your GSTR-1, GSTR-2A/2B, and GSTR-3B, saving you from notices.
- Import/Export: 8-digit HSN codes are mandatory for customs clearance on Bills of Entry.
Using the wrong HSN code can lead to GST return mismatches, rejection of ITC for your customer, and potential penalties during an audit.
The Correct HSN Codes for a Complete CCTV System
A common mistake is to bill all components—camera, recorder, hard disk, and cables—under a single HSN code. This is incorrect, as each part belongs to a different chapter.
Here is the correct breakdown for each component:
1. HSN Code for CCTV Cameras (Analog, IP, Wi-Fi, etc.)
This is the main component. All types of surveillance cameras fall under this single heading.
- HSN Code: 8525
- Description: “Transmission apparatus for radio-broadcasting or television… television cameras, digital cameras and video camera recorders.”
- Applies To: Analog cameras, HD-TVI/CVI/AHD cameras, IP/Wi-Fi cameras, dome cameras, bullet cameras, and PTZ cameras.
- GST Rate for cctv camera: 18% (9% CGST + 9% SGST or 18% IGST)
2. Recorders (HSN code for DVR NVR)
The device that records the video feed has a separate code from the camera itself.
- HSN Code: 8521
- Description: “Video recording or reproducing apparatus…”
- Applies To: Digital Video Recorders (DVRs) used for analog cameras and Network Video Recorders (NVRs) used for IP cameras.
- GST Rate: 18%
3. Storage (Hard Disk Drive / SSD)
The CCTV hard disk you install inside the DVR/NVR is classified as a computer storage device.
- HSN Code: 8471
- Description: “Automatic data-processing machines and units thereof…”
- Applies To: Internal Hard Disk Drives (HDDs) and Solid-State Drives (SSDs) used for recording.
- GST Rate: 18%
4. Monitors & Displays
The screen used for live viewing has its own classification.
- HSN Code: 8528
- Description: “Monitors and projectors…”
- GST Rate: This is a tricky one.
- 18%: For monitors up to 32 inches.
- 28%: For monitors above 32 inches.
- Most standard CCTV monitors fall under the 18% slab, but be careful when bundling large-screen TVs.
5. CCTV Accessories (Cables, Mounts, Power Supplies) – HSN code for CCTV accessories
All other parts needed to complete the installation are grouped together.
- HSN Code: 8529
- Description: “Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528.”
- Applies To: CCTV cables (Coaxial and Cat6), BNC/DC connectors, camera mounts, power supplies (SMPS), and brackets.
- GST Rate: 18%
Quick-Reference Table
| Product | HSN Code | GST Rate |
| CCTV Camera (All types) | 8525 | 18% |
| DVR / NVR (Recorders) | 8521 | 18% |
| Hard Disk / SSD (Storage) | 8471 | 18% |
| CCTV Monitor (Screen) | 8528 | 18% (up to 32″) or 28% (> 32″) |
| Cables, Mounts, Power Supply | 8529 | 18% |
Going Deeper: 4, 6, and 8-Digit HSN Codes
You will see different lengths of HSN codes. Here’s what they mean for your business:
- 4-Digit (e.g., 8525): A “Heading” level code. Good for general classification.
- 6-Digit (e.g., 8525 80): A “Sub-Heading” level code. This is the minimum required for GST invoices in India for most businesses.
8525 80covers “Television cameras, digital cameras and video camera recorders.” - 8-Digit (e.g., 8525 80 10): A “Tariff Item” level code. This is mandatory for all importers and exporters when filing a Bill of Entry or shipping bill.
For example, under 8525 80:
8525 80 10= Television cameras8525 80 20= Digital cameras8525 80 90= Other
Rule of Thumb: Use the 6-digit code (8525 80) on your GST invoices, and be prepared to use the 8-digit code for any import/export documentation.
The Installer’s Dilemma: “CCTV Kits” (Composite vs. Mixed Supply)
Many installers sell a “Complete CCTV Kit” for a single price (e.g., 4 cameras + 1 DVR + 1 HDD + cables). How should you bill this?
Under GST, there are two types of “bundle” sales:
- Composite Supply: A bundle of goods/services that are naturally sold together, and one item is the “principal supply.”
- Example: A “4-Camera Kit.” The main items are the cameras and DVR (HSN 8525/8521). The cables and mounts are ancillary.
- Tax Rule: You can bill the entire kit using the HSN code and GST rate of the principal item. In this case, 18%.
- Mixed Supply: A bundle of items that are not naturally sold together and are bundled for a single price.
- Example: If you sell a 4-camera kit (18% GST) and bundle it with a large 40-inch TV (28% GST) for one price.
- Tax Rule: The entire bundle must be taxed at the rate of the item with the highest GST rate. In this example, the whole kit would be taxed at 28%.
Best Practice:
While you can bill a standard kit as a composite supply, the safest and most transparent method is to list each item separately on the invoice with its own HSN code and value. This creates a clean record for you and makes it easy for your B2B customers to claim ITC.
Example of a Correct Invoice:
| Item Description | HSN Code | Qty | Rate | Taxable Value | GST | Total |
| 2MP IP Bullet Camera | 8525 | 4 | 2,500 | 10,000 | 18% | 11,800 |
| 4-Ch NVR | 8521 | 1 | 3,000 | 3,000 | 18% | 3,540 |
| 1TB Surveillance HDD | 8471 | 1 | 3,500 | 3,500 | 18% | 4,130 |
| CCTV Cable Bundle | 8529 | 1 | 1,000 | 1,000 | 18% | 1,180 |
| Total | 17,500 | 20,650 |
What This Means for You
- For Dealers & Importers: Your main focus is compliance. Use 8-digit HSN codes (e.g., 8525 80 10) on your import documents. Ensure your inventory and billing software are mapped with the correct HSN for each category of product (cameras, DVRs, HDDs).
- For Installers & System Integrators: Your invoice is your most important document. Use separate HSN codes for each line item (as shown in the table above). This protects you during audits and makes your B2B clients happy, as they can claim ITC without issue.
- For Buyers (Home & Business):
- Business Buyers: Check your purchase invoice. Ensure the HSN codes are present and correct so you can claim 100% of the Input Tax Credit.
- Home Buyers: While you don’t claim ITC, the HSN code on the bill is a sign of a professional and compliant seller. It also ensures you are paying the correct tax (18%) and not being overcharged. A proper invoice is also your proof of purchase for warranty claims.
Quick FAQ: HSN for CCTV
1. What is the HSN code for a CCTV camera?
The primary HSN code is 8525 (specifically 8525 80 for 6-digit invoices), which covers all types of television and video cameras.
2. What is the GST rate on CCTV cameras?
The GST rate for HSN 8525 is 18%.
3. What is the HSN code for DVR and NVR?
Both recorders fall under HSN 8521 (Video recording apparatus) at 18% GST.
4. What is the HSN code for a 1TB Hard Disk?
All storage drives (HDD or SSD) used in recorders fall under HSN 8471 at 18% GST.
5. What is the HSN code for CCTV accessories like cables and mounts?
These are classified as parts under HSN 8529 at 18% GST.
6. Can I use 8525 for a full CCTV package?
It’s strongly discouraged. While you could argue it’s a “composite supply,” the best practice is to list each item (camera, DVR, HDD, etc.) with its own HSN code. This is cleaner for GST records and ITC claims.
7. Why is the HSN code so important in the CCTV business?
It ensures you pay and collect the right amount of tax, allows your customers to claim ITC, and prevents penalties from the GST department for non-compliance.
8. Where can I verify these HSN codes?
You can use the “Search HSN/SAC” feature on the official CBIC-GST portal (cbic-gst.gov.in) to confirm codes and their current rates.
9. What happens if I use the wrong HSN code?
You may charge the wrong GST rate (leading to over or under-payment) or, more commonly, your customer’s (if B2B) Input Tax Credit claim may be rejected, causing a business dispute.
10. Is 8525 valid for both IP cameras and analog cameras?
Yes. The code 8525 80 covers all “Television cameras, digital cameras and video camera recorders,” which includes all modern surveillance camera technologies.
Final Words – HSN code for CCTV camera
Getting your HSN codes right isn’t just about tax compliance; it’s about running a professional and trustworthy business.
For cameras, remember 8525. For recorders, use 8521. And for everything else, list it separately. By itemizing your invoices with the correct HSN codes, you ensure smooth GST filings, happy customers, and a business that is audit-proof.
