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

Updated: Aug 27, 2026 12 min read Hitesh Aggarwal
Quick Summary
  • The GST rate on TVs in India is 18% for all screen sizes from 22 September 2025.
  • Earlier, TVs above 32 inches attracted 28% GST, while smaller TVs were taxed at 18%.
  • The revised rate structure reduces GST on larger TVs and simplifies classification.
  • Businesses can claim eligible Input Tax Credit (ITC) on TVs used for business purposes, subject to GST rules.
  • TV accessories are taxed according to their applicable HSN classification.

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.

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

The revised GST rates applicable from 22 Sep 2025 are provided below for TVs and related products (no compensation cess).

Screen Size

Up to 32 inches

New GST Rate

18%

Screen Size

Above 32 inches

New GST Rate

18%

New GST Rate on Televisions HSN Code & Product Type

Product Type

TVs up to 32 inches

HSN Code

8528

New GST Rate

18%

Product Type

TVs above 32 inches

HSN Code

8528

New GST Rate

18%

Product Type

Set-top boxes & TV accessories

HSN Code

8528 / 8529

New GST Rate

18%

New GST Rate on Televisions Accessories

Accessory

TV wall mount kits

New GST Rate

18%

Accessory

Remote controls

New GST Rate

18%

Accessory

HDMI / AV cables

New GST Rate

18%

Accessory

Soundbars & speakers

New GST Rate

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

Up to 32 inches

GST Rate

18%

Screen Size

Above 32 inches

GST Rate

28%
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
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HSN Code for Televisions

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

Product Type

TVs above 32 inches

HSN Code

HSN 8528

GST Rate

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: 
  • GST @18% = ₹7,200
  • Total Price = ₹40,000 + ₹7,200 = ₹47,200

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

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Why Did Larger TVs Earlier Have Higher GST?

Earlier, TVs above 32 inches attracted a higher GST rate of 28%, while TVs up to 32 inches were taxed at 18%. This screen-size-based classification resulted in larger televisions being taxed at a higher rate.

Under the revised GST structure, the difference based on screen size has been removed. All television sets, regardless of screen size, attract 18% GST.

The revised rate simplifies GST classification and reduces the tax burden on larger television sets.

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

TV wall mount kits

GST Rate

18%

Accessory

Remote controls

GST Rate

18% – 28%

Accessory

HDMI / AV cables

GST Rate

18%

Accessory

Soundbars & speakers

GST Rate

18% or 28% (based on wattage & features)

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Final Thoughts

Understanding GST on TVs helps you know what you’re actually paying for. Earlier, smaller TVs (up to 32 inches) attracted 18% GST, while larger models above 32 inches attracted 28% GST.

Under the revised GST structure, the screen-size-based difference has been removed, and all television sets attract 18% GST. Businesses can claim eligible Input Tax Credit (ITC) on commercial use purchases, subject to GST rules.

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Frequently Asked Questions

Clear answers to common queries about this topic.

What is the GST rate on a 40-inch Smart TV?

A 40-inch Smart TV attracts 18% GST, as television sets of all screen sizes are taxed at the same rate under the revised GST structure.

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.
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Hitesh Aggarwal

Chartered Accountant

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.

MRN: 529770 Delhi