Mobile HSN Code: Understanding HSN Classifications for Mobile Products
Mobile phones are now a basic need for most people in India. Every trader, online seller and service centre must use the correct mobile HSN code so that GST on phones and accessories is charged in the right way.
In this guide you will learn the main mobile phone HSN code, how common accessories like covers and chargers are classified and how GST rates apply on these items for billing and GST return filing.
What Is the Mobile HSN Code?
Under GST, mobile phones are classified using HSN codes from chapter eighty five, which covers electrical machinery and equipment.
The main HSN heading for mobile phones is 8517. This heading covers telephone sets including phones for cellular networks and other wireless networks and other communication equipment used to send and receive voice and data.
Within this heading, mobile handsets that most people use are normally classified in detailed eight digit lines under 8517 that describe telephones for cellular networks. These lines cover feature phones, basic phones and smartphones of different brands.
For practical GST work, you can treat 8517 as the mobile HSN code for most handsets sold in shops and online platforms. All sales of mobile phones should carry this heading on the tax invoice so that the correct GST rate is picked in your billing software.
Mobile HSN Codee Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 85 |
| Chapter Title | Electrical Machinery Equipment |
| Chapter Description | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8517 | Telephone & Communication Apparatus | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85171110 | Push Button Cordless Line Telephone Sets | 18% |
| 85171190 | Other Cordless Line Telephone Sets | 18% |
| 85171210 | Mobils phone, other than push button type | 18% |
| 85171211 | Mobile phone, push button type | 18% |
| 85171219 | Other Cellular/Wireless Telephones | 18% |
| 85171290 | Push Button Line Telephones | 18% |
| 85171300 | Smartphones and Cellular Telephones | 18% |
| 85171400 | Cellular/Wireless Network Telephones | 18% |
| 85171810 | Push Button Telephones | 18% |
| 85171890 | Electrical Apparatus for Line Telephony | 18% |
| 85171911 | Rotary Dial Line Telephones | 18% |
| 85171912 | Other Line Telephones | 18% |
| 85171919 | Videophones | 18% |
| 85171920 | Facsimile Machines | 18% |
| 85172100 | Teleprinters | 18% |
| 85172200 | Telephonic/Telegraphic Switching Apparatus | 18% |
| 85173000 | PLCC Equipment (Telecommunication) | 18% |
| 85175010 | Voice Frequency Telegraphy Apparatus | 18% |
| 85175020 | Modems | 18% |
| 85175030 | HDSL Systems | 18% |
| 85175040 | DLC Systems | 18% |
| 85175050 | SDH Systems | 18% |
| 85175060 | Multiplexers/Statistical Multiplexers | 18% |
| 85175070 | ISDN Terminals | 18% |
| 85175091 | ISDN Terminal Adapters | 18% |
| 85175092 | Routers (Telecommunication) | 18% |
| 85175093 | X25 PADS | 18% |
| 85175094 | Other Digital Line Systems Apparatus | 18% |
| 85175099 | Routers (Wireless Network) | 18% |
| 85176100 | Piston Rings (Spark Ignition Engines) | 18% |
| 85176210 | PLCC equipment for transmission/reception | 18% |
| 85176220 | Voice Frequency Telegraphy Apparatus | 18% |
| 85176230 | Modems (Modulators-Demodulators) | 18% |
| 85176240 | Hdsl System, Voice Data Transmission | 18% |
| 85176250 | Digital loop carrier | 18% |
| 85176260 | Synchronous Digital Hierarchy System (SDH) | 18% |
| 85176270 | Multiplexers, Statistical Multiplexers | 18% |
| 85176290 | Switching and routing apparatus | 18% |
| 85176910 | ISDN Systems | 18% |
| 85176920 | Base Stations (Telecom) | 18% |
| 85176930 | Populated Printed Circuit Boards (Telephone Parts) | 18% |
| 85176940 | Internet Set Top Boxes | 18% |
| 85176950 | Subscriber End Equipment | 18% |
| 85176960 | Other Telecom Apparatus | 18% |
| 85176970 | Telephone Attachments | 18% |
| 85176990 | Other Voice, Image, and Data Transmission Apparatus | 18% |
| 85177010 | Other Telephone Parts | 18% |
| 85177090 | Telephone Attachments | 18% |
| 85177100 | Aerials & Reflectors & Parts | 18% |
| 85177910 | Populated circuit boards | 18% |
| 85177990 | Other Electrical Apparatus for Telephony | 18% |
| 85178010 | Subscriber End Telecommunication Equipment | 18% |
| 85178020 | Set Top Boxes (Internet Access) | 18% |
| 85178030 | Other Telecommunication Apparatus | 18% |
| 85178090 | Populated Printed Circuit Boards (Telephone Parts) | 18% |
| 85179010 | Other Telephone Parts (General) | 18% |
| 85179090 | Single Loudspeakers in Enclosures | 18% |
* GST rates may vary based on the latest GST notifications
HSN Code for Mobile Accessories and Related Products
Mobile accessories cover a wide group of items such as chargers, batteries, covers, cases, earphones, speakers, screen guards and data cables. These items do not all share the same HSN code as the phone itself. They are classified based on their material and function.
Mobile chargers are treated as electrical static converters and are usually classified under heading 8504. Detailed lines such as 85044030 cover many types of battery chargers that are used with phones and other devices.
Mobile covers and back cases are classified based on the material used. Plastic and silicone covers are commonly placed under chapter thirty nine in headings like 3926, which cover other plastic articles. Leather covers and pouches can fall under chapter forty two in headings such as 4202, which cover bags and similar containers.
Earphones, headphones and some small speakers used with phones are normally classified under heading 8518, which covers microphones, loudspeakers and headsets. Memory cards used with phones are often placed under heading 8523, which covers storage media.
Screen protectors and tempered glass are again treated as separate goods. Plastic screen guards can fall under plastic film headings while tempered glass protectors often fall under glass ware headings. In all these cases, the accessory gets its own HSN code and not the mobile phone code 8517.
GST on Mobile Phones and HSN Code Classification
The HSN code tells you where a product falls in the tariff. The GST Council then fixes a rate for that heading and this rate is applied when you sell the product.
Earlier, mobile phones were sometimes kept in a 12 % slab. After rate changes and the move to the new two slab structure of 5 % and 18 %, mobile phones under heading 8517 are now placed in the 18 % slab for most regular sales.
So in simple words, the GST rate on mobile phones is generally 18 % on the transaction value. This rate covers feature phones, smartphones and phones that work on 4G and 5G networks unless a special exemption is announced for a specific scheme.
Mobile accessories mostly fall in the same 18 % slab in the present structure, even though in the older system some accessories such as chargers and power banks were in a 28 % slab. After the reform, many such items have moved to 18 % so that most mobile related products sit in the same standard slab.
However, the exact GST rate for an accessory still depends on the heading under which it is classified. For example, a leather mobile cover under heading 4202 may follow the rate for leather goods and a simple plastic item under 3926 follows the rate for that heading. That is why correct HSN classification is important before you decide the final GST rate for each accessory.
Even when the GST rate changes, the underlying HSN classification of mobile phones remains in heading 8517 and accessories stay in their own headings under chapters thirty nine, forty two, eighty five and eighty five related groups. Only the tax percentage linked with those headings shifts when the Council revises rates.
Conclusion
The mobile HSN code plays a central role in proper GST treatment for phone sellers and distributors. Mobile handsets are grouped under heading 8517, while accessories such as chargers, covers, earphones and memory cards are placed under their own headings based on material and use.
When you link every phone and accessory to the correct HSN code and apply the matching GST slab, usually 18 % for most items in the current structure, your invoices remain accurate, your input tax credit stays safe and your GST returns are easier to prepare. This reduces the risk of notices and penalties for wrong classification or wrong GST rates.
I am a Chartered Accountant with over 20 years of experience and a finance content writer. I focus on educating people about finance and taxation. I have written many blog posts on finance, taxation, trading, and investment on the BUSY website. My goal is to increase financial understanding by making complex concepts easier to grasp and to support educational programs in India.
Frequently Asked Questions
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What is the HSN code for mobile phones in India?
Mobile phones in India are mainly classified under heading 8517. This heading covers telephone sets for cellular and other wireless networks and is used as the base HSN code for most mobile handsets sold in the market.
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How is GST applied to mobile accessories?
GST on mobile accessories is decided by the HSN code of each item. In the present slab structure, many common accessories such as chargers, earphones, speakers and power banks fall in the 18 % slab, although the exact rate still depends on the heading used for each product.
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Are mobile phones and accessories classified under the same HSN code?
No. Mobile phones use heading 8517, while accessories have their own headings based on their nature. Chargers usually fall under 8504, covers under plastic or leather headings such as 3926 or 4202 and earphones under 8518. Each accessory needs its own correct HSN code.
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How do mobile retailers use the HSN code for tax filing?
Mobile retailers set up item masters in their billing software with the correct HSN code for every phone and accessory. They print this code on all invoices and use HSN wise reports when filing GST returns so that outward supplies and input tax credit can be matched correctly.
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What GST rates apply to mobile phones and accessories under the HSN code?
Under the latest GST structure, mobile phones under heading 8517 are generally taxed at 18 % GST. Most electronic accessories such as chargers and power banks also fall in the 18 % slab, while some other accessories can follow their own heading wise rate where notified.