GST Rate for Electronics, Television, and Audio Equipment

The GST rate for electronics is determined by the HSN code system. In India, the GST is levied at rates of 0%, 5%, 12%, 18%, or 28% for all goods and services. With the GST regime effective from 1st July, 2017, the GST Council decided on GST rates for all goods and services in a meeting held on 18th May, 2017. This article explores the HSN Code and GST rate for electronics, television, mobile phones, electrical products, and audio equipment.

HSN Code for Electronics

HSN Chapter 85 encompasses the HSN code for all electrical machinery and equipment and their parts; sound recorders, reproducers, and television image and sound recorders and reproducers, including their parts and accessories. Electronics or electrical products are not taxed under the 0% GST bracket. Items within Chapter 85 of HSN attract GST rates ranging from 5% to 28%.

Electronics Taxed at 5% GST

The 5% GST rate applies to renewable energy devices and electronic parts used in their manufacture:

Biogas plant
Solar power-based devices
Solar power generating systems
Windmills and wind-operated electricity generators
Waste-to-energy plants/devices
Solar lanterns/solar lamps
Ocean waves/tidal waves energy devices/plants

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Mobile Phones Taxed at 12% GST

Mobile phones, including telephones for cellular networks or other wireless networks, are taxed at a 12% GST rate. This encompasses parts used in their manufacture.

Learn about GSTR-1 Filing for mobile phones.

Electronics Taxed at 18% GST

Electric motors and generators (excluding generating sets)
Electric generating sets and rotary converters
Various electromagnetic devices and equipment
Industrial or laboratory electric furnaces and ovens
Soldering, brazing, or welding machines and apparatus
Telephone sets and communication apparatus
Microphones and stands

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Electronics Taxed at 28% GST

Static converters and inductors
Primary cells and batteries
Electric accumulators, including separators
Vacuum cleaners
Various electro-mechanical domestic appliances
Shavers, hair clippers, and hair-removing appliances

Learn about ITC Reconciliation for electronics businesses.

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Frequently Asked Questions

Common questions about GST Rate for Electronics and Audio Equipment India.

Mobile phones and cellular network telephones are taxed at 12% GST rate in India, as per the HSN code mentioned in Chapter 85.

No, the article clearly states that no electronics or electrical products are taxed at 0% GST rate. All items under HSN Chapter 85 attract GST rates ranging from 5% to 28%.

Renewable energy devices and electronic parts used for manufacturing biogas plants, solar power systems, windmills, and waste-to-energy plants are taxed at a 5% GST rate.

Several electronic items like static converters, rectifiers, vacuum cleaners, shavers, electrical ignition systems for vehicles, portable lamps, water heaters, and sound/video recording or reproducing apparatus attract the highest 28% GST rate.

Yes, printed circuits, electrical resistors, and certain other electronic components like capacitors, switches, and electromagnets are taxed at 18% GST rate.

Industrial or laboratory electric furnaces, ovens, and other equipment for heat treatment of materials by induction or dielectric loss are taxed at 18% GST rate.

Electrical signaling, safety, or traffic control equipment for railways, roads, inland waterways, parking facilities, ports, or airfields attract a 28% GST rate.

Yes, insulated wires, cables, and insulating fittings for electrical machines or equipment are taxed at the 28% GST rate, which is the highest slab mentioned in the article.

The article does not mention a specific GST rate for television sets or monitors. However, it states that reception apparatus for television, whether or not incorporating other components, is taxed at 28% GST rate.

The article only mentions mobile phones and cellular network telephones under the 12% GST slab. It does not provide information about any other electronic items taxed at this rate.