CCTV Camera Installation Service HSN Code
CCTV Camera Installation Service HSN Code: GST Classification Guide
If you are providing or purchasing CCTV camera installation services in India, understanding the correct HSN (Harmonized System of Nomenclature) code is essential for accurate GST billing and compliance. Whether you run a security company, electrical contracting business, or are invoicing CCTV installation work, using the right HSN/SAC code ensures smooth tax filing and avoids penalties.
In this blog, we explain the correct HSN/SAC codes applicable to CCTV cameras and installation services.
What is HSN Code?
HSN (Harmonized System of Nomenclature) is an internationally accepted system used to classify goods for taxation purposes. Under GST in India:
- HSN codes are used for goods
- SAC (Service Accounting Code) is used for services
Since CCTV camera installation includes both goods (cameras, DVR, cables) and services (installation, configuration), different codes may apply depending on the invoice structure.
HSN Code for CCTV Cameras (Goods)
CCTV cameras generally fall under:
📌 HSN Code: 8525
Description: Transmission apparatus for radio-broadcasting or television, television cameras, digital cameras, and video camera recorders.
Under GST, CCTV cameras are typically taxed at 18% GST (subject to government updates).
If you are selling:
- CCTV cameras
- IP cameras
- DVR/NVR systems
- Surveillance equipment
They usually fall under HSN 8525 or related electronic equipment classifications.
SAC Code for CCTV Installation Services
For installation services, the applicable SAC code typically falls under:
📌 SAC Code: 9987
Description: Maintenance, repair, and installation (except construction) services.
More specifically:
📌 SAC Code: 998729
Description: Installation services of other electrical equipment.
CCTV camera installation service providers usually use SAC 998729 for billing installation and setup services.
GST rate for installation services is generally 18%, depending on the nature of the contract.
Composite Supply vs Separate Billing
When invoicing CCTV camera installation, there are two common scenarios:
1️⃣ Separate Billing
- CCTV Cameras – HSN 8525 (Goods)
- Installation Charges – SAC 998729 (Services)
2️⃣ Composite Supply
If you provide both equipment and installation as a single package, GST may apply based on the principal supply (usually goods). In such cases, the classification may differ depending on contract terms.
It’s always advisable to consult a GST professional for proper compliance.
Why Correct HSN/SAC Code is Important
Using the correct code ensures:
- Accurate GST filing
- Proper input tax credit (ITC) claims
- Avoidance of penalties and notices
- Professional and compliant invoicing
Incorrect classification can lead to GST mismatches and tax complications.
Summary of CCTV Installation HSN/SAC Codes
| Category | Code | Description | GST Rate* |
|---|---|---|---|
| CCTV Cameras | 8525 | Television & video cameras | 18% |
| Installation Services | 998729 | Electrical equipment installation services | 18% |
*GST rates are subject to government revisions.
Conclusion
Understanding the correct CCTV camera installation service HSN code is crucial for GST compliance in India. While CCTV cameras generally fall under HSN 8525, installation services are typically classified under SAC 998729.
If you are running a CCTV installation business, ensure your invoices clearly mention the correct HSN/SAC codes and applicable GST rates. When in doubt, consult a qualified GST consultant to avoid errors.
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