Understanding New GST on Mobile Phones in India
Quick Summary
- As of April 2025, mobile phones in India have a uniform GST rate of 18%.
- The HSN code for mobile phones is 8517, used for taxation classification.
- From September 22, 2025, most mobile accessories will also have an 18% GST rate.
- GST has standardized mobile phone prices across India, leading to a slight price increase from pre-GST times.
- Businesses can claim Input Tax Credit on mobile phones used for business if certain conditions are met.
Goods and Services Tax (GST) is a unified tax system in India that has streamlined the taxation of goods and services, including mobile phones and their accessories. This article provides a comprehensive overview of the mobile phone gst rate, the corresponding Harmonized System of Nomenclature (HSN) codes, and answers to frequently asked questions.
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New GST on Mobile Accessories in India
Mobile accessories such as chargers, power banks, headphones, and screen protectors are taxed under the standard GST slab of 18% in India. The Government’s GST rationalisation effective after 22 September 2025 removed the 12% tax slab, aligning many goods into the 18% category.
No compensation cess applies to mobile accessories.
Most commonly used mobile accessories continue to attract 18% GST, making the tax structure simple and uniform for manufacturers, wholesalers, and retailers.
Mobile Accessories GST Rate in India
| Mobile Accessory | HSN Code | GST Rate (After 22 Sept 2025) |
GST Rate (Before 22 Sept 2025) |
|---|---|---|---|
| Mobile phone chargers | 8504 | 18% | 18% |
| Lithium-ion batteries | 8507 | 18% | 18% |
| Power banks | 8507 | 18% | 18% |
| Earphones and headphones | 8518 | 18% | 18% |
| Memory cards | 8523 | 18% | 18% |
| Tempered glass screen protectors | 7007 | 18% | 18% |
| Plastic screen protectors | 3919 | 18% | 18% |
| Leather phone cases / back covers | 4202 | 18% | 18% |
Key point: Even after GST restructuring, most mobile accessories remain taxed at 18%, ensuring consistency across the electronics accessories market.
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
Key GST Rules for Mobile Accessories
- The GST rate on mobile accessories is generally 18%.
- This rate applies to chargers, batteries, earphones, screen protectors, memory cards, and phone cases.
- Businesses selling these products can claim Input Tax Credit (ITC) on raw materials and purchases.
GST is applied at the time of sale of the accessory, not on the mobile phone itself.
Impact of GST on Mobile Phone Prices
The introduction of GST created a uniform tax system across India for electronics and mobile devices.
| Before GST | After GST |
|---|---|
| Different state taxes (VAT + other levies) | Single GST system |
| Average tax around 12% in many states | Standard 18% GST |
| Price variations between states | Uniform pricing nationwide |
This standardized GST rate on mobile phones and accessories reduced tax complexity and improved transparency in the electronics market.
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Input Tax Credit (ITC) on Mobile Phones
Businesses purchasing mobile phones for official use can claim Input Tax Credit (ITC) on the GST paid, provided the following conditions are met:
- The mobile phone is used for business purposes.
- A valid tax invoice is available, containing details such as the supplier's GSTIN, HSN code, and GST amount.
The supplier has filed their GST returns and paid the tax to the government.
GST on Imported Mobile Phones
Imported mobile phones are subject to an 18% GST rate, in addition to customs duties and other applicable charges. This makes imported phones relatively more expensive than domestically produced ones.
How to Calculate GST on Mobile Phones & Accessories
Mobile phones and their accessories fall under the 18% tax slab
For example:
Smartphone cost is ₹20,000 and gst @18%
So total amount is ₹20000+ ₹3,600= ₹23,600
And Fast Charger is ₹1,000 and gst @18%
So, the total amount is ₹ 1000+ ₹180= ₹1,180
Unique Features of BUSY Accounting Software For the Mobile Phones Industry
- Track IMEI numbers during purchase, sale, and returns for complete device traceability.
- Manage mobile phone and accessories warranty tracking easily.
- Get real-time inventory updates for mobile phones, parts, and accessories.
- Handle multiple brands and models with easy categorization and filtering.
- Enable barcode/QR code scanning for fast and accurate billing and stock entries.
- Manage repair jobs with detailed job cards, service status, and cost tracking.
- Track stock across multiple locations like showrooms, warehouses, and service centers.
- Analyze sales reports by brand, model, customer, or salesperson.
