GST on Electronics 2026 — GST Rate on Mobile, Laptop, TV, AC & Home Appliances

Updated: 3 June 2026 | GST Council 2025 Rates | HSN Codes | ITC for Businesses

GST on electronic goods in India ranges from 12% to 28% depending on the product. Smartphones, laptops, tablets, and cameras attract 18% GST. Air conditioners, washing machines, and large LED TVs (above 32") are taxed at 28% GST. LED TVs up to 32" are at 18% GST. Solar panels attract 12% GST. For consumers, GST is embedded in the Maximum Retail Price (MRP) — you cannot claim ITC. GST-registered businesses purchasing electronics for business use can claim ITC.

18% vs 28%

Phones, laptops, tablets — 18% GST | AC, large TV, washing machine — 28% GST
GST is included in MRP for retail consumers. Businesses can claim ITC on eligible electronic purchases used for taxable supply.

GST Rate on Electronics — Product-wise Table with HSN Codes 2026

Product	HSN Code	GST Rate	Consumer Note
Smartphones / Mobile Phones	8517	18%	GST in MRP; ITC for businesses
Laptops / Notebooks	8471	18%	GST in MRP; ITC for businesses
Tablets / iPads	8471	18%	GST in MRP; ITC for businesses
Desktop Computers / Workstations	8471	18%	GST in MRP; ITC for businesses
Monitors / Computer Screens	8528	18%	GST in MRP
Printers / Scanners	8443	18%	GST in MRP; ITC for businesses
LED TV — up to 32 inches	8528	18%	GST in MRP
LED TV — above 32 inches	8528	28%	GST in MRP
Air Conditioner (AC)	8415	28%	GST in MRP; ITC for commercial AC
Washing Machine	8450	28%	GST in MRP
Refrigerator — below 300 litres	8418	18%	GST in MRP
Refrigerator — above 300 litres	8418	28%	GST in MRP
Microwave Oven	8516	18%	GST in MRP
Dishwasher	8422	18%	GST in MRP
Digital Camera / DSLR	8525	18%	GST in MRP
Headphones / Earphones	8518	18%	GST in MRP
Smartwatch / Wearables	9102	18%	GST in MRP
Batteries (rechargeable)	8507	18%	GST in MRP
Solar Panels / PV Modules	8541	12%	Lower rate to promote renewable energy
LED Lights / Bulbs	9405	12%	GST in MRP
Set-top Box	8528	18%	GST in MRP

GST on Smartphones — Key Facts

Smartphones attract 18% GST (HSN code 8517). This rate applies uniformly to all mobile phones irrespective of brand or price point — from budget devices under ₹5,000 to flagship phones priced above ₹1 lakh. Some important points:

GST is included in the MRP displayed in retail stores and e-commerce platforms — no extra GST is added at checkout for B2C sales
Mobile accessories (cases, chargers, cables, screen protectors) also attract 18% GST
Mobile repair services attract 18% GST; spare parts (screens, batteries) also at 18%
Businesses buying phones for official use can claim ITC at 18% of the purchase price
Import of mobile phones for personal use beyond duty-free baggage limit attracts BCD (20%) + IGST (18%) + Social Welfare Surcharge

GST on Laptops and Computers

Laptops, notebooks, desktop computers, and workstations are classified under HSN code 8471 and attract 18% GST. A ₹1,00,000 laptop has approximately ₹15,254 embedded as GST (18% of base price = 18/118 of MRP). Businesses can claim this as ITC if the laptop is used for taxable business purposes. Students and individuals cannot claim ITC.

ITC on Electronics for Businesses

GST-registered businesses can claim Input Tax Credit (ITC) on electronics purchased for business use:

Purchase must be supported by a valid GST tax invoice showing supplier's GSTIN
Goods must be used in the course or furtherance of taxable business
Supplier must have reported the invoice in GSTR-1 and it should appear in your GSTR-2B
ITC on electronics used for personal purposes of proprietors/partners/directors is blocked
ITC on AC and other "luxury" items used in office is generally available if used for taxable output
Partial ITC reversal required if electronics are used for both taxable and exempt supplies (Rule 42/43 of CGST Rules)

Consumer Note — GST is in the MRP

For retail consumers buying electronics, GST is always already included in the MRP (Maximum Retail Price). When you see a price tag of ₹59,999 on a phone at a store or on Flipkart/Amazon, that price is GST-inclusive. The GST component is approximately ₹9,152 (18/118 × ₹59,999). You are not charged GST on top of the displayed price. Consumers cannot claim any refund or credit for the GST component of electronics purchases.

Frequently Asked Questions

What is the GST rate on second-hand electronics?

GST on second-hand (used) electronics sold by registered dealers applies on the margin — the difference between the selling price and the purchase/cost price. The applicable rate mirrors the rate for new goods of the same category (18% for smartphones, laptops; 28% for ACs, washing machines, etc.). If the margin is negative (dealer sells at a loss), no GST is payable. Private individual-to-individual sale of used electronics (e.g., selling your old phone on OLX) is NOT subject to GST, as the seller is not a registered taxable person. Platforms like Cashify and Togofogo that buy and resell second-hand devices are registered dealers and must charge GST on their margin.

Is GST charged on mobile phone repair services?

Yes. Mobile phone repair services attract 18% GST. This applies to screen replacement, battery replacement, software repair, and any other servicing done by a registered repair shop or authorised service centre. The spare parts used in repair (e.g., screen, battery) are also taxable at 18% GST. Authorised service centres of brands like Apple, Samsung, or OnePlus are GST-registered and issue GST invoices for repair jobs. When you get your phone repaired at a small unauthorised shop with annual turnover below ₹20 lakh, they may not be registered and therefore may not charge GST.

Is GST applicable on electronics imported for personal use?

Yes. Imported electronics are subject to Integrated GST (IGST) at the applicable rate (18% for phones, laptops, tablets; 28% for ACs). IGST on imports is levied on the customs value (CIF value + basic customs duty). In addition to IGST, Basic Customs Duty (BCD) and other levies may apply. For personal imports brought in as baggage, a duty-free allowance of ₹50,000 applies. Beyond this, full customs duty and IGST are payable. For online purchases from overseas (e.g., ordering from Amazon US), the full customs duty + IGST stack applies once the goods enter India.

Can a business claim ITC on electronic purchases?

Yes. A GST-registered business can claim Input Tax Credit (ITC) on electronic goods purchased for business use. For example, if you buy a laptop (18% GST) for your company, you can claim the ₹18,000 GST paid (on a ₹1 lakh laptop) as ITC against your output GST liability. ITC is available only if the goods are used for business purposes, the purchase is supported by a valid GST invoice, and the supplier has reported the supply in GSTR-1. ITC on electronics is NOT available if the goods are for personal use of proprietor/partners/directors, or for providing exempt supplies. Computers and laptops used partly for business and partly personal require proportionate ITC reversal.

What is the GST on solar panels and solar equipment?

Solar panels (photovoltaic cells and modules) attract 12% GST. Solar inverters attract 12% GST. However, other components of a solar installation such as mounting structures (18%), cables (18%), and batteries (18%) have varying rates. The effective blended rate of a complete rooftop solar installation (supply and installation as a composite supply) has been a subject of debate — the GST Council clarified that the principal supply determines the rate. Since solar panels are the principal supply, composite residential solar system contracts attract 12% GST on the entire value. This has made solar installations more affordable for consumers and businesses.

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