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GST Rates Applicable to Mobile Phones and Accessories

GST Rate on Mobile and AccessoriesGST Rate on Mobile and Accessories
GST Rate on Mobile and Accessories

There is no need for me to elaborate on the importance of mobile phones in our lives, everyone is well aware of how essential is a mobile phone for us. India has the second leading mobile market in the world.

A variety of mobile phones, smartphones, and mobile accessories are sold by micro, small and medium enterprises (MSME) in India. Coming straight to the point, today’s write-up is about GST rates on mobile phones, smartphones, chargers, and mobile accessories along with the HSN code.

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    Applied GST Rates on Mobile Phone

    Before the debut of Goods and Sales Tax (GST) in India, Value Added Tax (VAT) was imposed on the purchase of all entities including mobile phones. VAT rates on mobile phones were different in different states.

    Read also: GST Impact on Mobile Phone Manufacturers in India

    As per GST rules, the tax rate on mobile phones is the same across the nation. There are possibilities of a drop in the prices of mobile phones as the GST rates are now reduced. GST rates for mobile phones is 18% and the HSN code is 8517.

    When SGST & CGST or IGST is Applied?

    As mentioned, 18% GST has to be paid by the customer on the purchase of mobile phones. If the customer is buying a phone from the dealer within state premises then that 18% will equally be divided into SGST (State GST) and CGST (Central GST).

    On the contrary, if the customer gets the phone from a dealer from another state, then 18% IGST will be applicable. This clearly means the import of mobile phones (from one state to another) will have to face 18% IGST.

    Significance of HSN Code under GST for Mobile Phones and Accessories

    GST rates on mobile phones and accessories for mobile phones are determined under HSN Chapter 85. HSN Chapter 85 has different GST rate slabs according to which GST rates are applicable on the purchase of mobile phones. Therefore it is mandatory to mark the correct HSN code to prevent wrong invoicing and extra charges.

    Product NameHSN Code GST Rate
    Parts for the manufacture of telephones for cellular networks or for other wireless networks8512%
    Mobile Phones851718%
    Charger850418%
    Earphone851818%
    Lithium-ion Batteries850618%
    Power Bank850418%
    Memory Card852318%
    USB Cable850418%
    Speakers851818%
    Headphones851818%
    Plastic Screen Protector391918%
    Tempered Glass Screen Protector392318%
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