New GST on Television (TV) in India: Understanding the Tax Slabs and Rates

Television is a common household item in India, whether it’s for watching news, cricket matches, or streaming online content. But when you buy a TV, did you know you’re paying a considerable amount as tax? This blog breaks down the  GST (Goods and Services Tax)  rates on TVs in India, based on size and type, along with relevant HSN codes, pricing examples, and business tax credits.

Book A Demo



New GST Rate on Televisions (TVs) & Accessories in India

The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for TVs and common accessories (no compensation cess).

Screen Size New GST Rate
Up to 32 inches 18%
Above 32 inches 18%

New GST Rate on Televisions HSN Code & Product Type

Product Type HSN Code New GST Rate
TVs up to 32 inches 8528 18%
TVs above 32 inches 8528 18%
Set-top boxes & TV accessories 8528 / 8529 18%

New GST Rate on Televisions Accessories

Accessory New GST Rate
TV wall mount kits 18%
Remote controls 18%
HDMI / AV cables 18%
Soundbars & speakers 18%

Old GST Rate on TVs in India

(Old GST Rates – Applicable Until 21st September)

The GST rate on televisions varies depending on the screen size:

Screen Size GST Rate
Up to 32 inches 18%
Above 32 inches 18%
GST Rate on Television (TV) in India
This means smaller TVs are taxed less to encourage affordability, while larger, luxury models fall into the highest GST bracket. Get a Free Trial – Best Accounting Software For Small Business

HSN Code for Televisions

Televisions are classified under  HSN Code 8528 , which includes monitors, projectors, and reception apparatus.

Product Type HSN Code GST Rate
TVs up to 32 inches 8528 18%
TVs above 32 inches 8528 18%
Set-top boxes & accessories 8528 / 8529 18%

This  HSN code  should be mentioned on your invoice when purchasing from a GST-registered dealer.

GST Calculation on TV Purchases

Here’s how GST affects your final bill:

Example 1: Buying a 32-inch LED TV priced at ₹15,000
  • GST @18% = ₹2,700
  • Total Price = ₹15,000 + ₹2,700 = ₹17,700
Example 2: Buying a 50-inch Smart TV priced at ₹40,000
  • GST @28% = ₹11,200
  • Total Price = ₹40,000 + ₹11,200 = ₹51,200

As you can see, the tax difference between screen sizes is significant.

Get a Free Trial –  Best GST Accounting Software For Small Business

Why Higher GST on Larger TVs?

TVs above 32 inches are considered luxury or non-essential goods, hence taxed at 28%. Smaller TVs are considered more affordable and essential for mass consumption, so they attract a lower rate of 18%.

This tiered tax structure aims to strike a balance between accessibility and revenue generation.

Input Tax Credit (ITC) for Businesses

If a business purchases TVs for commercial use (like in showrooms, hotels, offices), and is GST-registered, it can  claim Input Tax Credit (ITC) .

To claim ITC:

  • The TV must be used for business operations
  • A proper GST invoice must be issued
  • The GST return must be filed with matching credits

ITC is not available for personal use purchases

Old GST on Smart TVs and Accessories

Smart TVs are taxed based on screen size, not on their smart features. Accessories, however, may have separate GST rates:


Accessory GST Rate
TV wall mount kits 18%
Remote controls 18% – 28%
HDMI / AV cables 18%
Soundbars & speakers 18% or 28% (based on wattage & features)

Get a Free Trial –  Best E Way Bill Software

Final Thoughts

Understanding GST on TVs helps you know what you’re actually paying for. While smaller TVs (up to 32 inches) come with a modest 18% GST, larger models are taxed at a hefty 28%, increasing your total bill. Businesses can benefit from  Input Tax Credit (ITC)  on commercial use purchases, while individuals should be aware of the tax slab so they can budget smartly.

Hitesh Aggarwal
Hitesh Aggarwal
Chartered Accountant
MRN No.: 529770
City: Delhi

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 GST rate on a 40-inch Smart TV?
    28% GST is applicable on all TVs above 32 inches, regardless of smart features.
  • Is GST included in the price shown online?
    Yes, most e-commerce platforms show inclusive prices. Check the invoice for GST breakdown.
  • Can I claim GST credit if I buy a TV for office use?
    Yes, if you're a GST-registered business and the TV is for commercial use, ITC can be claimed.
  • Is the GST rate different for LED, OLED, or LCD TVs?
    No. The type of display doesn't affect GST—only screen size matters.
  • Are second-hand TVs taxed under GST?
    If sold by a GST-registered dealer, GST is applicable. Individual-to-individual sales are not taxed.
View all FAQs