GST Rates Applicable to Mobile Phones 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%
    Comments ( 22 )
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    • B M SHIVAKUMARA

      GST paid for the sale of Mobile handsets and Accessories under the composition scheme.
      The owner himself does repair work on mobile handsets. Is it possible to show or take 1% GST under the composition scheme? Is 1% GST applied for repair works of mobile handsets

    • Farhat Shaikh

      what is the HSN code for Mobile holder stand (Plastic)?

    • Sharad

      Thanks for the information, it’s very helpful.

    • Ashish Madaan

      If I want to buy an iPhone Of Rs 140000 And GST Is at 18% so Tell me can I claim GST On this?

      • SAG Infotech

        Only if it is used for a business purpose, not for personal purpose

    • Anil

      What is the HSN Code of mobile phone plastic back cover and GST Rate?

    • RAMESH

      WHAT are THE HSN CODE AND RATE OF MOBILE PHONE HOLDER (STEEL)

    • Gaurav Tamgadge

      In the business when the purchasing mobile on Amazon App what % of GST occurs & why & how occurs GST on mobile. please tell me urgently

    • Nimesh Zaveri

      Hello There, I want to know that what is the GST rate of mobile case or cover and its HSN code also?

      Thank you…

    • Faruk Ahmed

      This is a informative article. Thank you so much for this.

    • ajay kumar

      sublimation mobile cover HSN code

    • V Rajesh

      Sir, what is the rate of mobile phones back case and HSN code

        • Nagu

          Oppo F15 MRP is 22990 (inclusive of all taxes)but I bought it in 20000. The memo given to me is showing Rs. 16949 as mobile cost and 1525.42 as SGST and Cgst.what is the equation I’m not getting. Is there any answer to this?

          • SAG Infotech

            20000/118*100= Rs.16949 = Taxable value & GST tax @18% on 16949 comes to Rs.3050.82, CGST = 3050.82/2= 1525.41 & SGST = 3050.82/2 = 1525.41

          • Vikas Burdak

            Bro gst rate is 18 prcnt that is 3050.82

    • The Uniquely

      Thanks for updating the gst rates of mobile accessories. I have own mobile store. This information is very helpful for me.