--- title: "New GST on iPhone 2026: 18% Rate on iPhone Models & Accessories" description: "New GST rate on iPhone in 2026 is 18% on iPhone 16, iPhone 15 and iPhone accessories. Simplify GST billing with Busy and apply the right rate every time." canonical: "https://busy.in/gst-rates/iphone/" author: "Nishant" published: "2025-04-23T11:23:15.000Z" category: "GST Rates" --- - The GST rate on all iPhones and most accessories in India is now 18%, effective from September 22, 2025. - Before GST, different states had different taxes, but now there's a single 18% rate, making prices more uniform. - Refurbished iPhones are taxed at 18%, but usually only on the profit margin, which can lower the tax burden. - Businesses can claim Input Tax Credit on iPhones used for business if they follow GST rules and get a proper invoice. - Some iPhone accessories like chargers were previously taxed at 28%, but now most align with the 18% GST rate. # New GST on iPhones in India: What You Should Know Buying an iPhone in India means understanding how taxes affect the final price, especially the Goods and Services Tax (GST). This blog will walk you through everything you need to know about **GST on iPhones**, including gst rates, how it impacts pricing, and related tax benefits. ## New GST Rate on iPhone and Accessories in India Under the Next Gen GST Reforms, effective 22nd September 2025, the government streamlined GST slabs for consumer electronics. The biggest change was the discontinuation of the 28% slab for most electronic accessories, bringing them under a simplified 18% standard rate. iPhones continue to attract 18% GST, while certain accessories that earlier fell under 28% have now been reduced to 18%. Additionally, GST on many leather goods has been revised. Below is the updated GST structure along with the earlier applicable rates for reference. No compensation cess applies to iPhones or their accessories. ### **Iphone GST Rate Structure** | HSN Code | Product Description | GST Rate (After 22nd Sept 2025) | GST Rate (Before 22nd Sept 2025) | Status | | --- | --- | --- | --- | --- | | 8517 | Apple iPhone (All models) | 18% | 18% | Unchanged | | 8504 | Power Adapters / MagSafe Chargers | 18% | 28% (in many cases) | Reduced to 18% | | 8518 | AirPods / EarPods | 18% | 18% | Standard | | 8544 | USB C / Lightning Cables | 18% | 18% | Standard | | 8507 | Power Banks | 18% | 28% (earlier classification) | Reduced to 18% | | 4202 | Leather iPhone Cases | 9% or 18% | 18% | Revised for many categories | ## Customs Duty Impact on iPhone Pricing Apart from GST, imported iPhones are also subject to Basic Customs Duty. Basic Customs Duty on mobile phones was reduced from 20% to 15% following the 2024 Union Budget and is applicable on imported devices. ### Tax Structure Based on Origin Imported iPhones 15% Basic Customs Duty 18% IGST calculated on assessable value plus customs duty Locally Manufactured iPhones 18% GST only For intra state sales, this is split into 9% CGST and 9% SGST Live Demo Available Today ## Scan iPhone Barcodes for Error-Free and Faster Billing Trusted by 6,00,000+ Users 4.6 Google Rating \* No credit card required ## **Example Price Calculation** If an imported iPhone has an assessable value of ₹80,000: Basic Customs Duty at 15% = ₹12,000 Taxable value for GST = ₹92,000 GST at 18% = ₹16,560 Total tax impact = ₹28,560 Final cost before retailer margin = ₹1,08,560 For a locally manufactured iPhone priced at ₹80,000: GST at 18% = ₹14,400 Final invoice value = ₹94,400 ## **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 **Explore a Free Demo of –** [**Best Inventory Management Software For Small Business**](https://busy.in/accounting-software/inventory-management/) ## **Input Tax Credit (ITC) on iPhones** If a business buys an iPhone for **official use**, it may be eligible to claim [**Input Tax Credit (ITC)**](https://busy.in/gst/input-tax-credit/) . This allows the business to reduce its overall tax liability by the GST amount paid on the purchase. ##### **Conditions for Claiming ITC:** 1. The iPhone is used strictly for business purposes. 2. A [**GST-compliant invoice**](https://busy.in/gst/a-guide-to-invoicing-under-gst/) must be issued by the seller. 3. The seller must have deposited the tax to the government. 4. The phone must have been received by the buyer. 5. ITC is not allowed if the phone is used for personal or mixed use. Get a Free Demo of – [BillingSoftware for Mobile Stores](https://busy.in/accounting-software/mobile-store/) ![GST and ITC on iPhones](https://busy-client.busy.in/media/3.png) ## **Unique Features of BUSY Accounting Software For the iPhones Industry** - Track IMEI numbers during purchase, sale, and returns for complete device traceability. - Manage serial numbers for accessories and electronic items with warranty tracking. - Get real-time inventory updates for mobile phones, parts, and accessories. - Handle multiple brands and models with easy categorization and filtering. - Manage repair jobs with detailed job cards, service status, and cost tracking. - Track stock across multiple locations like showrooms, warehouses, and service centres. - Analyze sales reports by brand, model, customer, or salesperson ## About the author **Nishant** I am a Chartered Accountant with more than five years of experience in the accounting field. My areas of expertise include GST, income tax, and audits. I am passionate about sharing knowledge through blogs and articles, as I believe that learning is a lifelong journey. My goal is to provide valuable insights and simplify financial matters for individuals and business owners alike. ## Frequently asked questions ### What is the GST rate on iPhones in India? The GST rate on all iPhones sold in India is 18% under HSN Code 8517. This rate remains unchanged under the 2025 GST reforms. ### Can I claim Input Tax Credit on an iPhone? Yes. If the iPhone is purchased for legitimate business purposes and all GST compliance requirements are met, the 18% GST paid can be claimed as Input Tax Credit (ITC). However, ITC is not allowed if the phone is purchased for personal use. ### Are refurbished iPhones taxed the same as new ones? Refurbished iPhones attract **18% GST**, but in many cases GST is applied only on the **margin value** under the Margin Scheme, provided the seller qualifies under GST rules. ### Do iPhone accessories have the same GST rate as the phone itself? Most iPhone accessories now attract **18% GST** under the revised structure. Leather cases under HSN 4202 may attract **9% or 18%**, depending on classification and material category. ### Has the GST rate on iPhones changed recently? The GST rate on mobile phones was increased from 12% to 18% in 2020. Since then, the rate has remained at 18%, including after the 2025 GST reforms. ## Related articles - [New GST on Skincare Products: Rate, Branding & Retail Pricing](https://busy.in/gst-rates/skincare-products/) - [New GST on Industrial Machinery: Slabs, ITC & MSME Effect](https://busy.in/gst-rates/industrial-machinery/) - [New GST on Restaurant Meals: Dine-in, Takeaway & Delivery Compared](https://busy.in/gst-rates/restaurant-meals/) - [New GST on Kitchen Utensils: What’s Taxed and What’s Not?](https://busy.in/gst-rates/kitchen-utensils/) - [New GST on Online Education: Rate, Exemptions & EdTech Impact](https://busy.in/gst-rates/online-education/) - [New GST on Packaging Materials: Tax Implication Across Industries](https://busy.in/gst-rates/packaging-materials/) - [New GST on Digital Marketing Services: Tax Rates & Input Credit Explained](https://busy.in/gst-rates/digital-marketing-services/) - [New GST on Pesticides: Rates, Agri-Exemptions & Sector Impact](https://busy.in/gst-rates/pesticides/) - [New GST on Butter: From Dairy to Dining – What You Pay](https://busy.in/gst-rates/butter/) - [GST on Honey: Rate, Applicability & Industry Outlook](https://busy.in/gst-rates/honey/)