GST on iPhones in India: What You Should Know

GST Rate on iPhones

All iPhones sold in India attract 18% GST, which is uniform across the country. iPhones fall under the HSN Code 8517, which covers all mobile handsets.

GST Summary Table for iPhones

How GST Impacts iPhone Pricing

Before GST, different states had different taxes like VAT and excise duty. After GST, all those taxes were replaced with a single 18% rate. While this made pricing more transparent and uniform, it also increased the overall tax burden on mobile phones compared to the earlier regime.

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Price Calculation Example

GST on Refurbished iPhones

Refurbished iPhones also attract 18% GST, but the tax is usually applied only on the profit margin if the phone hasn’t undergone major changes. This is beneficial to buyers, as they end up paying less tax compared to new phones.

Example:

• Retailer Purchase Price: ₹50,000
• Selling Price: ₹70,000
• Profit Margin: ₹20,000
• GST (18% on ₹20,000): ₹3,600
• Final Price to Customer: ₹73,600

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GST on iPhone Accessories

While iPhones are taxed at 18%, their accessories may be taxed at different GST rates, depending on the item.

GST Rates on Common Accessories

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• Handle multiple brands and models with easy categorization and filtering.
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