New GST on Electronic Items in India: Overview of Applicable Rates
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.
New GST Rate on Cars: Explained by Type
The Government of India is updating GST rates effective after 22 Sep 2025. The following are the expected new GST rates on cars (with no compensation cess), shared for guidance under India’s GST regime.
Here’s a breakdown of the expected GST rates (no cess):
| Electronic Product | New GST Rate |
|---|---|
| Mobile Phones | 18% |
| Laptops and PCs | 18% |
| Televisions (up to 32″) | 18% |
| Televisions (above 32″) | 18% |
| Refrigerators & ACs | 18% |
| Washing Machines | 18% |
| Fans, Coolers, Heaters | 18% |
| LED Lights & Fixtures | 5% / 18% |
| Headphones & Speakers | 18% |
| Kitchen Appliances (e.g., mixers, ovens) | 18% |
Old GST on Electronic Items: Category-Wise Tax Rates
(Old GST Rates – Applicable Until 21st September)
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 | Old 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.
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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 | 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.
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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 @28% = ₹8,400
- Total Price = ₹38,400
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.
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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 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.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the gst on electronic items like TVs and refrigerators?TVs above 32 inches and most large appliances like refrigerators attract 28% GST.
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Are mobile phones and laptops taxed differently?Yes. Both attract 18% GST, while larger appliances attract higher tax.
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Can businesses claim GST credit on electronics?Yes, if they're used for business purposes and the buyer is registered under GST
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What's the gst on electric item like LED bulbs?LED lights and bulbs are taxed at either 12% or 18%, depending on specification and classification.
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Why do some electronics have 28% GST while others have 18%?GST rates depend on the type and perceived luxury or essential nature of the product.