New GST on Electronic Items in India: Overview of Applicable Rates
- The gst on electronic items depends on the product and applicable HSN classification. Mobile phones, laptops, and televisions generally attract 18% GST in India.
- Large appliances such as refrigerators and air conditioners attract 18% GST. Air conditioners were reduced from 28% to 18% under the revised GST structure effective from 22 September 2025.
- LED lamps, lights, and fixtures generally attract 18% GST under their applicable classification.
- Retailers must use the correct HSN codes on invoices to ensure GST compliance.
- Businesses can claim eligible Input Tax Credit (ITC) on electronic items purchased for business purposes, subject to applicable GST conditions.
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. The gst on electronics depends on the product category and applicable 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 | 18% | 18% |
| Air conditioners | 18% | 28% |
| Washing machines | 18% | 18% |
| Fans, coolers, heaters | 18% | 18% |
| LED lights & fixtures | 18% | 18% |
| Headphones & speakers | 18% | 18% |
| Kitchen appliances (mixers, ovens, etc.) | 18% | Applicable rate based on product classification |
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GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
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GST Rate (Before 22 Sept 2025)
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GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
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GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
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GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
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GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
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GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
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GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
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GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
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GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
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GST Rate (After 22 Sept 2025)
GST Rate (Before 22 Sept 2025)
Key update: Large-screen televisions and air conditioners moved from 28% to 18% GST from 22 September 2025. Refrigerators, washing machines, laptops, mobile phones, and several other electronic items were already taxed at 18% before the reform.
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 (18% GST)
- Base price of LED light: ₹1,000
- GST rate: 18%
GST amount = ₹1,000 × 18% = ₹180
Final price including GST = ₹1,180
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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 |
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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 electronics gst rate 2026 depends on the product category and applicable HSN classification, with many common electronic items attracting 18% GST.
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.
