TV HSN Code for GST Filing
Televisions are now common in almost every home, shop and office in India. LED TVs , smart TVs and other modern screens are used for entertainment, advertising and information display in many places.
To use the TV HSN code correctly and apply the right GST rate, traders, electronics retailers and manufacturers need to understand how different types of televisions are classified and how the three slab GST structure of 5%, 18% and 40% after 22 September 2025 generally works for these products.
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What is the HSN Code for Different Types of TVs?
Under GST, most televisions are usually placed in the family that covers television receivers and similar video display units. This family covers LED TVs, LCD TVs and other types of television sets that can receive signals through cable, dish, internet or set top boxes.
Both standard LED TVs and smart televisions that can connect to the internet are normally treated in the same TV receiver family as long as they match the description. The product name on the invoice can mention whether it is a basic LED TV, a smart TV or a commercial display screen.
TV HSN Code 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 |
|---|---|---|
| 8528 | Monitors and projectors | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85281211 | Color Television Set (Screen > 36 CM to 54 CM) | 18% |
| 85281212 | Color Television Set (Screen > 54 CM to 68 CM) | 18% |
| 85281213 | Color Television Set (Screen > 68 CM to 74 CM) | 18% |
| 85281214 | Color Television Set (Screen > 74 CM to 87 CM) | 18% |
| 85281215 | Color Television Set (Screen > 87 CM to 105 CM) | 18% |
| 85281216 | Color Television Set (Screen > 105 CM) | 18% |
| 85281217 | LCD Television Set (Color, Screen < 63 CM) | 18% |
| 85281218 | Other Color Television Sets | 18% |
| 85281219 | Satellite Receivers (Color TV) | 18% |
| 85281291 | Other Color Television Reception Apparatus | 18% |
| 85281299 | Black & White/Monochrome LCD TV (Screen < 25 CM) | 18% |
| 85281310 | Other Black & White/Monochrome TV Reception Apparatus | 18% |
| 85281390 | Professional Color Video Monitors (Studio Use) | 18% |
| 85282110 | Other Color Video Monitors | 18% |
| 85282190 | Black & White/Monochrome Video Monitors | 18% |
| 85282200 | Color Video Projectors (Flat Panel Screen) | 18% |
| 85283010 | Color Video Projectors | 28% |
| 85283020 | Black & White/Monochrome Video Projectors | 28% |
| 85283030 | CRT Monitors for ADP Systems | 28% |
| 85284100 | Other Monitors for ADP Systems | 28% |
| 85284200 | CRT Monitors (for ADP, >32 inches) | 18% |
| 85284900 | Cathode-ray monitors (Other) | 18% |
| 85285100 | Projectors (Not TV Reception) | 28% |
| 85285200 | Monitors for Automatic Data Processing Machines | 18% |
| 85285900 | Other monitors: Other: Other | 28% |
| 85286100 | Open cell for television set | 28% |
| 85286200 | ADP Projector | 18% |
| 85286900 | Projectors | 18% |
| 85287100 | Non-Self-Propelled Railway/Tramway Coaches | 18% |
| 85287211 | TV Sets (Color, <=36 cm) | 18% |
| 85287212 | Colour TV (Screen > 105cm) | 18% |
| 85287213 | Colour TV (36cm < Screen <= 54cm) | 18% |
| 85287214 | Colour TV (54cm < Screen <= 68cm) | 18% |
| 85287215 | Television Set, Screen Size 74-87 Cm | 18% |
| 85287216 | TV Sets (Color, >87-105 cm) | 18% |
| 85287217 | Other Colour TVs | 18% |
| 85287218 | LCD TV Sets (Color, <63 cm) | 18% |
| 85287219 | Color Television Reception Apparatus | 18% |
| 85287310 | Colour TV (68cm < Screen <= 74cm) | 18% |
| 85287390 | Monochrome LCD TV (Screen < 25cm) | 28% |
* GST rates may vary based on the latest GST notifications
How Does GST Apply to LED TV and Other Types of Televisions?
In the present three slab GST structure, televisions that fall under the television receiver family are usually treated as standard consumer durables. After the change in slabs, many products that were earlier in the higher slab now commonly attract 18% as the main rate, unless they are moved to the 40% sin and luxury bucket.
For regular LED TVs and smart TVs used in homes, shops and offices, businesses generally treat them as standard goods taxed at 18%. Any special rate or condition depends on specific notifications, which should be checked before changing the rate in the item master.
Why is Correct HSN Code Usage Important for GST on TVs?
Using the correct TV HSN code on every invoice makes the bill clear for buyers and for the tax department. It shows how the television has been classified and why a particular GST rate has been charged.
Correct HSN usage also helps large retailers, distributors and corporate buyers claim input tax credit without confusion. If televisions are billed under a wrong HSN family or at a wrong rate, it can cause mismatch between sales and purchase reports and may lead to interest, penalties or rejection of credit during checks.
Once the correct TV HSN code and GST rate are fixed in the accounting software, every sale invoice for that model follows the same classification. This keeps the HSN wise summary in GSTR one neat and reduces manual corrections.
How to Classify LED TVs and Other Televisions for GST Filing?
The first step is to decide whether a product is truly a television receiver or mainly a computer monitor or other kind of display. If it is used mainly as a TV and matches the receiver and display description, it will generally fall in the television family.
Next, group similar TV models together in the item master, for example normal LED TVs, smart TVs and commercial display televisions. Even when models differ by size or brand, they often share the same HSN family while the size and brand are captured in the item description.
If there is any doubt about a special model, such as a large commercial screen or a device that behaves more like a monitor, it is better to review the detailed tariff description. When the position is unclear, neutral wording about possible variation in rate and classification is safer than guessing.
Conclusion
TV HSN codes usually place LED TVs, smart TVs and similar television sets in the same television receiver family. Under the present three slab GST system, these products are generally treated as standard consumer durables that attract 18% GST unless they are clearly moved into a higher sin or luxury bucket.
By mapping each television model to the correct HSN family, fixing the right GST rate in the item master and using the same details on every invoice, electronics traders and retailers can raise accurate bills, support smooth input tax credit and reduce the risk of disputes during GST assessment or audit.
