BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.
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.
The GST rate on televisions varies depending on the screen size:
| Screen Size | GST Rate |
|---|---|
| Up to 32 inches | 18% |
| Above 32 inches | 28% |
This means smaller TVs are taxed less to encourage affordability, while larger, luxury models fall into the highest GST bracket.
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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 up to 32 inches | 8528 | 28% |
| Set-top boxes & accessories | 8528 / 8529 | 18% – 28% |
This HSN code should be mentioned on your invoice when purchasing from a GST-registered dealer.
Here’s how GST affects your final bill:
As you can see, the tax difference between screen sizes is significant.
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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.
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:
ITC is not available for personal use purchases
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) |
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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.
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.