--- title: "New GST for Mobile Phones 2026: 18% Rate on Mobile Phones" description: "New GST rate on mobile phones in 2026 is 18% on smartphones and mobile accessories. Busy auto-applies the right GST slab on every invoice effortlessly." canonical: "https://busy.in/gst-rates/mobile-phones/" author: "Hitesh Aggarwal" published: "2025-04-22T05:25:38.000Z" category: "GST Rates" --- - As of April 2025, mobile phones in India have a uniform GST rate of 18%. - The HSN code for mobile phones is 8517, used for taxation classification. - From September 22, 2025, most mobile accessories will also have an 18% GST rate. - GST has standardized mobile phone prices across India, leading to a slight price increase from pre-GST times. - Businesses can claim Input Tax Credit on mobile phones used for business if certain conditions are met. # Understanding New GST on Mobile Phones in India Goods and Services Tax (GST) is a unified tax system in India that has streamlined the taxation of goods and services, including mobile phones and their accessories. This article provides a comprehensive overview of the mobile phone gst rate, the corresponding Harmonized System of Nomenclature (HSN) codes, and answers to frequently asked questions. ## **New GST on Mobile Accessories in India** Mobile accessories such as chargers, power banks, headphones, and screen protectors are taxed under the **standard GST slab of 18% in India**. The Government’s GST rationalisation effective **after 22 September 2025** removed the **12% tax slab**, aligning many goods into the **18% category**. **No compensation cess applies to mobile accessories.** Most commonly used mobile accessories **continue to attract 18% GST**, making the tax structure simple and uniform for manufacturers, wholesalers, and retailers. ## Mobile Accessories GST Rate in India | Mobile Accessory | HSN Code | GST Rate (After 22 Sept 2025) | GST Rate (Before 22 Sept 2025) | | --- | --- | --- | --- | | Mobile phone chargers | 8504 | 18% | 18% | | Lithium-ion batteries | 8507 | 18% | 18% | | Power banks | 8507 | 18% | 18% | | Earphones and headphones | 8518 | 18% | 18% | | Memory cards | 8523 | 18% | 18% | | Tempered glass screen protectors | 7007 | 18% | 18% | | Plastic screen protectors | 3919 | 18% | 18% | | Leather phone cases / back covers | 4202 | 18% | 18% | **Key point:** Even after GST restructuring, **most mobile accessories remain taxed at 18%**, ensuring consistency across the electronics accessories market. ## **Key GST Rules for Mobile Accessories** - The **GST rate on mobile accessories is generally 18%**. - This rate applies to **chargers, batteries, earphones, screen protectors, memory cards, and phone cases**. - Businesses selling these products can **claim Input Tax Credit (ITC)** on raw materials and purchases. GST is applied at the **time of sale of the accessory**, not on the mobile phone itself. ![gst-mobile phone](https://busy-client.busy.in/media/GST-on-Mobile-Phone-its-Accessories-visual-selection-1.webp) Live Demo Available Today ## Scan Mobile Phone Barcodes for Faster Counter Billing Trusted by 6,00,000+ Users 4.6 Google Rating \* No credit card required ## Impact of GST on Mobile Phone Prices The introduction of GST created a **uniform tax system across India** for electronics and mobile devices. | Before GST | After GST | | --- | --- | | Different state taxes (VAT + other levies) | Single GST system | | Average tax around 12% in many states | Standard 18% GST | | Price variations between states | Uniform pricing nationwide | This **standardized GST rate on mobile phones and accessories** reduced tax complexity and improved transparency in the electronics market. **Get a Free Demo of -** [**Accounting and GST Software for Mobile Stores**](https://busy.in/accounting-software/mobile-store/) ## **Input Tax Credit (ITC) on Mobile Phones** Businesses purchasing mobile phones for official use can [**claim Input Tax Credit**](https://busy.in/gst/what-expenses-can-be-claimed-as-itc/) (ITC) on the GST paid, provided the following conditions are met: - The mobile phone is used for business purposes. - A valid tax invoice is available, containing details such as the supplier's GSTIN, HSN code, and GST amount. The supplier has filed their [**GST returns**](https://busy.in/gst/gst-returns/) and paid the tax to the government. ## **GST on Imported Mobile Phones** Imported mobile phones are subject to an 18% GST rate, in addition to customs duties and other applicable charges. This makes imported phones relatively more expensive than domestically produced ones. ## **How to Calculate GST on Mobile Phones & Accessories** Mobile phones and their accessories fall under the 18% tax slab For example: Smartphone cost is ₹20,000 and gst @18% So total amount is ₹20000+ ₹3,600= ₹23,600 And Fast Charger is ₹1,000 and gst @18% So, the total amount is ₹ 1000+ ₹180= ₹1,180 ## **Unique Features of BUSY Accounting Software For the Mobile Phones Industry** - Track IMEI numbers during purchase, sale, and returns for complete device traceability. - Manage mobile phone and accessories warranty tracking easily. - Get real-time inventory updates for mobile phones, parts, and accessories. - Handle multiple brands and models with easy categorization and filtering. - Enable barcode/QR code scanning for fast and accurate billing and stock entries. - Manage repair jobs with detailed job cards, service status, and cost tracking. - Track stock across multiple locations like showrooms, warehouses, and service centers. - Analyze sales reports by brand, model, customer, or salesperson. ## About the author **Hitesh Aggarwal** As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience. ## Frequently asked questions ### What is the current GST rate on mobile phones in India? The GST rate on mobile phones is 18%. ### Are all mobile accessories taxed at the same rate? No, while many accessories like chargers, batteries, and earphones are taxed at 18%, some items may have different rates. It's essential to check the specific HSN code for accurate tax information. ### Can businesses claim ITC on mobile phones purchased for employees? Yes, if the mobile phones are purchased for business purposes and meet the necessary conditions, ITC can be claimed. ### How does GST affect the price of imported mobile phones? Imported mobile phones attract an 18% GST in addition to customs duties, making them more expensive than locally manufactured phones. ## 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/)