GST Rate for Mobile Phones, Smartphones & Accessories

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GST Rate for Mobile Phones, Smartphones & Accessories

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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