There is no need for me to elaborate on the importance of mobile phones in our lives; everyone is well aware of how essential a mobile phone for us. India has the second-largest mobile market in the world.
A variety of mobile phones, smartphones, and mobile accessories are sold by micro, small and medium enterprises (MSMEs) 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.
Note: In the recent 56th GST Council meeting, there was no rate reduction in the mobile phones and accessories parts. Read Press Release
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Applied GST Rates on Mobile Phone
Before the debut of Goods and Services Tax (GST) in India, Value Added Tax (VAT) was imposed on the purchase of all goods and services, 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 are 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 the 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% |
Thanks for the information, it’s very helpful.
If I want to buy an iPhone Of Rs 140000 And GST Is at 18% so Tell me can I claim GST On this?
Only if it is used for a business purpose, not for personal purpose
What is the HSN Code of mobile phone plastic back cover and GST Rate?
WHAT are THE HSN CODE AND RATE OF MOBILE PHONE HOLDER (STEEL)
95069990, 18%
In the business when the purchasing mobile on Amazon App what % of GST occurs & why & how occurs GST on mobile. please tell me urgently
18%