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.
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.
Key TV HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 8528 | Television receivers and sets | Common LED and LCD televisions used in homes and shops | 18% |
| 8528 | Smart televisions | LED smart TVs with internet and app support | 18% |
| 8528 | Television display units | Display panels and monitors used mainly as televisions | 18% |
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.
I’m CA Shivani Kandalkar, a Chartered Accountant based in Mumbai with over 1 year of experience. My focus areas are Taxation and GSTR compliance, where I help individuals and businesses file accurate returns and avoid notices. With a background in M.Com and professional training as a Chartered Accountant, I aim to provide clear, practical guidance that simplifies tax laws and supports better financial decisions.
Frequently Asked Questions
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What is the HSN code for LED TVs?
LED televisions are usually classified in the television receiver family that covers TV sets and similar video display units. Different screen sizes and brands can share the same family when their basic function is to receive and display television signals.
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How does the GST rate differ for LED TVs and other television types?
In most regular cases, LED TVs, LCD TVs and smart TVs are all treated as standard consumer durables and attract 18% GST. Any different rate depends on specific government notifications that must be checked for special models or schemes.
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Are there separate HSN codes for smart TVs and LED TVs?
Smart TVs are often grouped in the same television receiver family as normal LED TVs because both are television sets. The smart feature is captured in the model description, while the HSN family usually remains the same.
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How do I apply the correct HSN code for TVs in GST returns?
Set the correct TV HSN family and the applicable GST rate for each television item in your accounting software and use these details on every invoice. Your software can then generate the HSN wise summary for GSTR one based on this mapping.
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Is there any GST variation for televisions based on size or brand?
Television size or brand normally does not change the HSN family, but value and policy decisions can affect the GST slab. That is why it is important to keep track of current notifications while keeping the basic HSN classification consistent.