New GST on Television (TV) in India: Understanding the Tax Slabs and Rates
- The GST rate on TVs in India is set at 18% for all screen sizes and accessories starting September 22, 2025.
- Previously, TVs above 32 inches were taxed at 28%, while those up to 32 inches had an 18% rate.
- The change aims to make larger TVs more affordable by lowering the tax rate.
- Businesses can claim Input Tax Credit (ITC) for TVs used for commercial purposes if they meet specific conditions.
- Accessories like remote controls and soundbars are also taxed at 18%, with some exceptions based on features.
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 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% |
Screen Size
New GST Rate
Screen Size
New GST Rate
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% |
Product Type
HSN Code
New GST Rate
Product Type
HSN Code
New GST Rate
Product Type
HSN Code
New GST Rate
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% |
Accessory
New GST Rate
Accessory
New GST Rate
Accessory
New GST Rate
Accessory
New GST Rate
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 | 28% |
Screen Size
GST Rate
Screen Size
GST Rate
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 | 28% |
| Set-top boxes & accessories | 8528 / 8529 | 18% |
Product Type
HSN Code
GST Rate
Product Type
HSN Code
GST Rate
Product Type
HSN Code
GST Rate
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.
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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) |
Accessory
GST Rate
Accessory
GST Rate
Accessory
GST Rate
Accessory
GST Rate
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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.
