GST-Rate-for-Electronics

GST Rate for Electronics, Television and Audio Equipment

GST Rate for Electronics, Television and Audio Equipment

GST rate in India is fixed by the GST Council based on the HSN code system. The GST is levied at 0% or 5% or 12% or 18% or 28% in India for all goods and services. With the GST regime set to begin from 1st July, 2017, the GST Council in a meeting held on 18th May, 2017 decided on GST rates for all goods and services. In this article, we look at the HSN Code and GST rate for electronics, television, mobile phone, electrical products and audio equipment.

HSN Code for Electronics

HSN Chapter 85 contains the HSN code for all electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles. No electronics or electrical products are taxed at 0% GST. Items under chapter 85 of HSN are taxed 5% to 28% GST.

Electronics Taxed at 5% GST

5% GST rate is applicable for renewable energy devices & electronic parts for their manufacture of:

  • Biogas plant
  • Solar power based devices
  • Solar power generating system
  • Windmills and wind operated electricity generator
  • Waste to energy plants/devices
  • Solar lantern/solar lamp
  • Ocean waves/tidal waves energy devices/plant

Mobile Phones Taxed at 12% GST

Telephones for cellular networks or for other wireless networks and parts for their manufacture. Hence, cellphones and mobile phones are taxed at 12% GST.

Electronics Taxed at 18% GST

  • Electric motors and generators (excluding generating sets)
  • Electric generating sets and rotary converters
  • Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electro-magnetic lifting heads.
  • Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.
  • Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets.
  • Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus.
  • Microphones and stands.
  • Discs, tapes, solid-state nonvolatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products.
  • Electrical capacitors
  • Electrical resistors
  • Printed Circuits
  • Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts
  • Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television.
  • Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices; including photovoltaic cells, whether or not assembled in modules or made up into panels; light emitting diodes (led); mounted piezoelectric crystals” circuits.
  • Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
  • Electrical insulators of any material.
  • Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter.

Electronics Taxed at 28% GST

  • Static converters (for example, rectifiers) and inductors
  • Primary cells and primary batteries
  • Electric accumulators, including separators therefor, whether or not rectangular (including square)
  • Vacuum cleaners
  • Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners
  • Shavers, hair clippers and hair-removing appliances, with the self-contained electric motor
  • Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
  • Electrical lighting or signalling equipment, windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles.
  • Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos)
  • Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors.
  • ISDN System[8517 69 10], ISDN Terminal Adaptor, X 25 Pads.
  • Single loudspeakers, mounted in their enclosures, Audio-frequency electric amplifiers, Electric sound amplifier sets
  • Sound recording or reproducing apparatus
  • Video recording or reproducing apparatus, whether or not incorporating a video tuner
  • Transmission apparatus for radio broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders
  • Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
  • Reception apparatus for radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
  • Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus
  • Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields
  • Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms)
  • Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, bundles or cables
  • Boards, panels, consoles, desks, cabinets and other bases for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus.
  • Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc lamps
  • Electrical machines and apparatus having individual functions, not specified or included elsewhere
  • Insulated wire, cable All goods
  • Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints, therefore, of base metal lined with insulating material.

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