New GST on Electronic Items in India: Overview of Applicable Rates
Quick Summary
- The GST on most electronic items in India, like mobile phones, laptops, and televisions, is set at 18%.
- Larger appliances such as refrigerators and air conditioners have a GST rate of 18%.
- LED lights and fixtures can have a GST rate of either 5% or 18%, depending on their classification.
- Retailers must use the correct HSN codes on invoices to ensure GST compliance.
- Businesses can claim input tax credit on GST for business-related purchases but not for personal use.
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 electronics hsn code and gst rate and how it affects both consumers and businesses.
We’ll also highlight key insights on input tax credit (ITC) and compliance for retailers and wholesalers.
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New GST on Electronic Items in India
Electronic goods such as mobile phones, televisions, refrigerators, and laptops are widely used in homes and offices across India. Under the Goods and Services Tax (GST) regime, these products are taxed based on their category and HSN classification.
With the GST rationalisation effective after 22 September 2025, many electronic items that were earlier taxed at 28% have been aligned to the 18% GST slab. This change simplifies the tax structure for electronics and reduces the overall tax burden on several consumer appliances.
No compensation cess applies to electronic items.
GST Rate on Electronic Items in India
| Electronic Product | GST Rate (After 22 Sept 2025) |
GST Rate (Before 22 Sept 2025) |
|---|---|---|
| Mobile phones | 18% | 18% |
| Laptops and PCs | 18% | 18% |
| Televisions (up to 32 inches) | 18% | 18% |
| Televisions (above 32 inches) | 18% | 28% |
| Refrigerators & air conditioners | 18% | 28% |
| Washing machines | 18% | 28% |
| Fans, coolers, heaters | 18% | 18% |
| LED lights & fixtures | 5% / 18% | 12% / 18% |
| Headphones & speakers | 18% | 18% |
| Kitchen appliances (mixers, ovens, etc.) | 18% | 18% – 28% |
Key update: Large appliances such as refrigerators, washing machines, air conditioners, and large televisions have moved from the 28% GST slab to 18%, making them more affordable for consumers.
(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) 28%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 28%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 28%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 5% / 18%
(Before 22 Sept 2025) 12% / 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18% – 28%
How to Calculate GST on Electronic Items
Calculating GST on electronics is simple. The GST amount is calculated as a percentage of the taxable value of the product.
GST Calculation Formula
GST Amount = Product Price × GST Rate
Final Price = Product Price + GST Amount
Example: GST on a Refrigerator
- Base price of refrigerator: ₹30,000
- GST rate: 18%
GST amount = ₹30,000 × 18% = ₹5,400
Final price including GST = ₹30,000 + ₹5,400 = ₹35,400
Example: GST on LED Light (5% GST)
- Base price of LED light: ₹1,000
- GST rate: 5%
GST amount = ₹1,000 × 5% = ₹50
Final price including GST = ₹1,050
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HSN Codes for Popular Electronic Items
Every electronic item is assigned a specific HSN (Harmonized System of Nomenclature) code for classification under GST.
| Item | HSN Code |
|---|---|
| Mobile Phones | 8517 |
| Laptops & Computers | 8471 |
| Air Conditioners & Refrigerators | 8415 |
| Televisions | 8528 |
| Microwave Ovens | 8516 |
| LED Bulbs & Lights | 9405 |
Retailers and e-commerce sellers must mention the correct HSN code on invoices to stay compliant with GST norms.
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Impact of GST on Electronics Pricing
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
- GST @18% = ₹5,400
- Total Price = ₹35,400
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Input Tax Credit (ITC) for Electronic Sellers
Sellers and businesses can claim ITC on GST paid on:
- Inventory purchases (e.g., bulk buying of electronics)
- Logistics and warehousing services
- Advertising and packaging materials
However:
- ITC is available only to GST-registered businesses
- ITC cannot be claimed for goods used for personal or employee gifting (as per Section 17(5) of CGST Act)
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Compliance for Retailers & E-commerce Sellers
- Register under GST if turnover exceeds threshold
- Apply the correct electronics gst rate based on item HSN
- File monthly/quarterly GST returns
- Maintain proper invoices and ITC records
Final Thoughts
The GST on electronic items in India is generally 18%, depending on the product category and HSN classification. Under the revised GST structure, many appliances that were earlier taxed at 28% have been aligned to the 18% slab, simplifying taxation for electronics.
For consumers, understanding the GST component on electronics helps estimate the final purchase price. For businesses, using the correct electronics GST rate and HSN code ensures accurate invoicing, compliance, and proper Input Tax Credit (ITC) claims.
Whether you are selling mobile phones, televisions, laptops, refrigerators, or kitchen appliances, applying the correct GST rate on electronic items is essential for GST compliance.
