---
title: "New GST for Electronic Items 2026: 18% Rate on Electronics"
description: "New GST rate on electronic items in 2026 is 18% on TVs, gadgets and home appliances. Busy auto-applies the right GST slab on every invoice effortlessly."
canonical: "https://busy.in/gst-rates/electronic-items/"
author: "Apurva Maheshwari"
published: "2025-05-05T07:34:13.000Z"
category: "GST Rates"
---

-   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.

# 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 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)**](https://busy.in/gst/input-tax-credit/)  and compliance for retailers and wholesalers.

## **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.

## **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](https://busy.in/hsn/)  on invoices to stay compliant with GST norms.

Get a Free Trial –  [Best GST Accounting Software For Small Business](https://busy.in/accounting-software/gst-accounting/)

## **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**](https://busy.in/gst/what-expenses-can-be-claimed-as-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**](https://busy.in/gst/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.

## About the author

**Apurva Maheshwari**

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

### What is the GST on electronic items like TVs and refrigerators?

Most common consumer electronics such as televisions and refrigerators attract 18% GST under the revised GST structure.

### Are mobile phones and laptops taxed differently?

No. Mobile phones and laptops are also taxed at 18% GST in India.

### Can businesses claim GST credit on electronics?

Yes. GST-registered businesses can claim Input Tax Credit (ITC) on electronic items purchased for business use, provided they have a valid tax invoice and meet normal ITC conditions under GST law.

### What is the GST on electric items like LED bulbs?

Most LED lighting products attract 18% GST, although some LED fixtures may fall under 5% GST depending on classification.

### Why do some electronics have 28% GST while others have 18%?

Earlier, certain appliances were taxed at 28% GST. Under the revised GST framework, most mainstream electronics now fall under the 18% slab, while higher GST rates are generally reserved for specific luxury or sin goods, not typical items like TVs, mobiles, laptops, or refrigerators.

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