BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.
Electronic items are a staple in modern households—from televisions and washing machines to smartphones and kitchen appliances. But how are these products taxed? This blog provides a complete overview of the GST on electronic items, including applicable rates, HSN codes, and how it affects both consumers and businesses.
We’ll also highlight key insights on input tax credit (ITC) and compliance for retailers and resellers.
Under the GST regime, electronic items fall into different slabs based on their nature, usage, and classification. Most goods attract 18% or 28% GST.
| Electronic Product | GST Rate |
|---|---|
| Mobile Phones | 18% |
| Laptops and PCs | 18% |
| Televisions (up to 32″) | 18% |
| Televisions (above 32″) | 28% |
| Refrigerators & ACs | 28% |
| Washing Machines | 28% |
| Fans, Coolers, Heaters | 18% |
| LED Lights & Fixtures | 12% / 18% |
| Headphones & Speakers | 18% |
| Kitchen Appliances (e.g., mixers, ovens) | 18% – 28% |
This wide variation makes it important to know the gst rate for electronics before making a purchase or filing GST returns as a seller.
Get a Free Trial – Best Accounting Software For Small Business
Every electronic item is assigned a specific HSN (Harmonized System of Nomenclature) code for classification under GST.
| Item | HSN Code | GST Rate |
|---|---|---|
| Mobile Phones | 8517 | 18% |
| Laptops & Computers | 8471 | 18% |
| Air Conditioners & Refrigerators | 8415 | 28% |
| Televisions | 8528 | 18% / 28% |
| Microwave Ovens | 8516 | 28% |
| LED Bulbs & Lights | 9405 | 12% / 18% |
Retailers and e-commerce sellers must mention the correct HSN code on invoices to stay compliant with GST norms.
Get a Free Trial – Best GST Accounting Software For Small Business
The gst on electronic items significantly affects the end price for consumers. Let’s take an example:
Example: Buying a 43″ Smart TV worth ₹30,000
If the TV was below 32″, GST would be only 18%, reducing the tax amount by ₹3,000+.
This difference makes product classification essential when pricing electronics in stores or online.
Explore a Free Demo of – Best Inventory Management Software For Small Business
Sellers and businesses can claim ITC on GST paid on:
However:
Get a Free Demo – Best Billing and Invoicing Software
The gst for electronic items in India ranges mostly between 18% and 28%, depending on the product type and usage. As a consumer, knowing the tax component helps in budgeting, while for businesses, understanding the correct gst on electronic items ensures proper invoicing and ITC claims.
Whether you’re selling mobile phones, kitchen appliances, or smart TVs, using the correct electronics gst rate and HSN code is essential to stay GST-compliant.
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.