Mobile Phones & Accessories GST Rate & Process
Mobile Phones & Accessories GST Rate & Process
Mobile phones, smartphones and mobile accessories are sold by a lot of micro, small and medium sized enterprises. In this article, we look at the GST rate for mobile phones, smartphone, chargers and mobile accessories along with HSN code.
GST on Mobile Phone
Prior to the introduction of GST, VAT was levied on the purchase of mobile phone and VAT rates varied from state to state. Under GST, the rate of tax on mobile phones is the same across India.
The GST rate for mobile phones is 12% and the HSN code is 8517.
With tax collection under GST exceeding expectations, it is possible for the price of mobile phones to become cheaper as GST rates are reduced.
SGST & CGST or IGST on Mobile Phones
If you are purchasing mobiles phones as an end consumer, you will pay GST at the rate of 12%. If you purchased the phone from a dealer within the same state, the 12% would be divided into SGST and CGST equally. On the other hand, if the phone was purchased from a dealer out of state, IGST at 12% would be applicable. During the import of mobile phones, IGST at 12% would be applicable.
Click here to read on HSN and GST Rate for Furniture, Mattress & Lamps – HSN Chapter 94
GST Rate for Mobile Phone Products and Accessories with HSN Code
Most of the mobile phones and accessories related to mobile phones fall under HSN Chapter 85. Under HSN Chapter 85, various types of GST rate slabs are applicable. Hence, it’s important to correctly determine the applicable HSN code to ensure that proper invoicing is done.
The following table depicts the HSN Code and GST Rate for Mobile Phone Products and Accessories:
| Product Name | HSN Code | GST Rate |
| Mobile Phones | 8517 | 12% |
| Charger | 8504 | 28% |
| Earphone | 8518 | 18% |
| Batteries | 8506 | 28% |
| Power Bank | 8504 | 28% |
| Leather Phone Case & Back Cover | 4202 | 28% |
| Memory Card | 8523 | 18% |
| USB Cable | 8504 | 28% |
| Speakers | 8518 | 18% |
| Headphones | 8518 | 18% |
| Plastic Screen Protector | 3919 | 18% |
| Tempered Glass Screen Protector | 3923 | 18% |
GST Cess is not applicable for mobile phone or related accessories. Hence, only GST must be mentioned in the invoice.
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