Smartphone
Direct reference match
The reviewed reference lists smartphones at 85171300. A phone part or accessory is a different product.
ILEVEN / HSN REFERENCE
Smartphones
Chapter 85 — Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles · Heading 8517 — Telephones and communications equipment
The seed reference identifies 85171300 as Smartphones.
The telephone branch names smartphones separately from other cellular or wireless-network telephones. The broader heading also contains communications apparatus.
DGFT 2024 reference, p. 290. This is dated classification context, not confirmation of current legal or GST treatment.
Direct reference match
The reviewed reference lists smartphones at 85171300. A phone part or accessory is a different product.
Possible classifications
Mobile phone is a broader search than smartphone. Compare the smartphone entry with other cellular or wireless telephones.
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