Answer:
The Ahuja AUD-98XLR microphone is cataloged under HSN/customs tariff code 85181000 for commercial invoicing and GST compliance.
For institutional procurement, B2B purchasing, and tax invoicing, the Ahuja AUD-98XLR (ERP Reference: KTI14002001AU98) is classified under HSN code 85181000, covering microphones and stands therefor.