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.
Free Download Gen GST Return Filing Software
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 Name | HSN Code | GST Rate |
|---|---|---|
| Parts for the manufacture of telephones for cellular networks or for other wireless networks | 85 | 12% |
| Mobile Phones | 8517 | 18% |
| Charger | 8504 | 18% |
| Earphone | 8518 | 18% |
| Lithium-ion Batteries | 8506 | 18% |
| Power Bank | 8504 | 18% |
| Memory Card | 8523 | 18% |
| USB Cable | 8504 | 18% |
| Speakers | 8518 | 18% |
| Headphones | 8518 | 18% |
| Plastic Screen Protector | 3919 | 18% |
| Tempered Glass Screen Protector | 3923 | 18% |
Hello There, I want to know that what is the GST rate of mobile case or cover and its HSN code also?
Thank you…
This is a informative article. Thank you so much for this.
sublimation mobile cover HSN code
39269099
Sir, what is the rate of mobile phones back case and HSN code
HSN code 4202 and GST Rate is 28%
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?
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
Bro gst rate is 18 prcnt that is 3050.82
Thanks for updating the gst rates of mobile accessories. I have own mobile store. This information is very helpful for me.