GST on Mobile Phones 2026 — 18% Rate, HSN Code 8517 & Import Duty
Updated: 3 June 2026 | CGST Act | GST Council Decision (Apr 2020) | Incl. Import Duty & ITC Rules
GST on mobile phones: 18% on all mobile phones under HSN code 8517 (smartphones, feature phones). Rate increased from 12% to 18% effective 1 April 2020. Imported phones: 18% GST + 20% Basic Customs Duty (CBU). Mobile phone repair services: 18% GST. Accessories (chargers, earphones, cases, screen guards): 18% GST. Smartwatches and fitness bands: 18% GST. ITC is available for businesses purchasing phones for official use.
18%
18% GST on all mobile phones and accessories — no exemption by price or brand
HSN 8517 covers all smartphones, feature phones & basic handsets. Rate hiked from 12% in April 2020.
HSN 8517 covers all smartphones, feature phones & basic handsets. Rate hiked from 12% in April 2020.
GST Rates on Electronics — Comparison Table
| Product | HSN Code | GST Rate | Notes |
|---|---|---|---|
| Mobile phones (smartphones) | 8517 | 18% | All brands, all price points |
| Mobile phones (feature/basic) | 8517 | 18% | Including keypad phones |
| Tablets & iPads | 8471 | 18% | Wi-Fi and cellular variants |
| Laptops & notebooks | 8471 | 18% | Includes 2-in-1 convertibles |
| Smartwatches | 8517/9102 | 18% | Apple Watch, Galaxy Watch etc. |
| Televisions ≤ 32 inch | 8528 | 18% | — |
| Televisions > 32 inch | 8528 | 28% | Luxury rate applies |
| Refrigerators | 8418 | 18% | All capacities |
| Washing machines | 8450 | 18% | — |
| Air conditioners | 8415 | 28% | Highest rate bracket |
| Chargers (phone) | 8504 | 18% | USB-C, wireless chargers |
| Earphones / headphones | 8518 | 18% | Wired and wireless (TWS) |
| Phone cases / covers | 3926/4205 | 18% | Plastic, leather, fabric cases |
| Screen protectors / guards | 3920 | 18% | Tempered glass, film type |
Old Tax Regime vs Post-GST — Impact on Phone Pricing
Before GST (pre-July 2017), mobile phones were subject to a complex multi-layered tax structure: Excise Duty (1–12%) + VAT (5–15%) + CST (2%) for interstate sales + Octroi in certain states. This resulted in significant price variation across states. GST unified all of these into a single rate.
| Tax Component | Pre-GST Regime | GST Regime (Post Apr 2020) |
|---|---|---|
| Central tax | Excise duty 1–12% | CGST 9% |
| State tax | VAT 5–15% (varied by state) | SGST 9% (uniform) |
| Interstate sale | CST 2% (non-creditable) | IGST 18% (creditable) |
| Octroi / entry tax | 1–5% in some states | Abolished under GST |
| Total effective rate | 13–28% (state-dependent) | 18% (uniform nationwide) |
| Cascading effect | Yes — tax on tax | No — full ITC chain |
| Compliance complexity | Multiple registrations needed | Single GST registration |
GST on Imported Mobile Phones
Importing a mobile phone into India (personally or commercially) attracts customs duty in addition to GST. For Completely Built Units (CBU) — fully assembled phones — the total duty burden as of 2025 is substantial:
- Basic Customs Duty (BCD): 20% on assessable value
- Social Welfare Surcharge (SWS): 10% of BCD (i.e., 2% on value)
- IGST: 18% on (assessable value + BCD + SWS)
- Total effective import tax: approximately 42–44% on the declared value
This is why iPhones, Samsung flagships, and other international models cost significantly more in India when grey-market imported. Phones manufactured in India (Apple, Samsung under PLI scheme) are produced locally and are not subject to these duties.
Frequently Asked Questions
What is GST on mobile phones in India?
GST on mobile phones in India is 18% (CGST 9% + SGST 9%). This rate applies to all mobile phones — smartphones, feature phones, and basic handsets — under HSN code 8517. The rate was increased from 12% to 18% by the GST Council effective 1 April 2020. There is no distinction based on price, brand, or technology (2G/4G/5G) — all mobile handsets attract 18% GST uniformly.
What is the GST on imported mobile phones?
Imported mobile phones attract 18% GST along with Basic Customs Duty (BCD). As of 2025, fully assembled/manufactured mobile phones (CBU — Completely Built Unit) attract 20% BCD. Additionally, Social Welfare Surcharge of 10% on BCD and IGST at 18% on the assessable value (including customs duties) apply. For semi-knocked-down (SKD) units the BCD is lower. This is why internationally bought phones, even if the same model, cost significantly more in India when imported. Phones manufactured in India under PLI scheme attract no customs duty.
Can a business claim Input Tax Credit (ITC) on mobile phone GST?
Yes, businesses registered under GST can claim Input Tax Credit on mobile phones purchased for business use. The 18% GST paid on mobile phones is eligible as ITC if: (1) the phone is used for business purposes, (2) the supplier has filed their GSTR-1 and the purchase reflects in your GSTR-2B, and (3) the purchase is not for personal/employee use which is blocked under Section 17(5). Mobile phones given to employees for official use are eligible for ITC; phones gifted to employees may be blocked.
What is the GST rate on mobile phone repair services?
Mobile phone repair services attract 18% GST. This includes screen replacement, battery replacement, software servicing, water damage repair, and any other repair/maintenance services performed on mobile phones. The service provider must charge 18% GST on their service charge. Spare parts used in repair (screens, batteries, connectors) also attract GST at their applicable rates — typically 18% for electronic components. If a service centre provides a composite supply (parts + labour), the rate of the principal supply (usually the service) at 18% applies.
What is the GST rate on smartwatches?
Smartwatches attract 18% GST in India. They are classified under HSN code 8517 (or 9102 for wristwatches with smart functions depending on their primary function). Whether it is an Apple Watch, Samsung Galaxy Watch, or any other smartwatch brand, the rate is 18%. Fitness bands and activity trackers also fall in the 18% bracket. Accessories like watch straps, charging cables, and cases for smartwatches also attract 18% GST.
Related Pages
◆ Available in 71 Cities
Gst On Mobile Phones Near You
Expert CA/CS assistance for gst on mobile phones across India. Click your city for local details.
→
New Delhi
→
Mumbai
→
Bengaluru (Bangalore)
→
Hyderabad
→
Chennai
→
Kolkata
→
Pune
→
Ahmedabad
→
Noida (UP)
→
Gurgaon (Gurugram)
→
Jaipur
→
Lucknow
→
Chandigarh
→
Surat
→
Kochi (Cochin)
→
Faridabad
→
Ghaziabad
→
Greater Noida
→
Panipat
→
Sonipat
→
Manesar (IMT)
→
Dharuhera
→
Mathura
→
Palwal
→
Agra
→
Kosi Kalan
→
Aligarh
→
Khair
→
Jewar (Noida International Airport)
→
Kanpur
→
Varanasi (Kashi)
→
Prayagraj (Allahabad)
→
Meerut
→
Bareilly
→
Moradabad
→
Gorakhpur
→
Firozabad
→
Saharanpur
→
Muzaffarnagar
→
Bulandshahr
→
Hapur
→
Karnal
→
Kurukshetra
→
Ambala
→
Hisar
→
Rohtak
→
Yamunanagar
→
Rewari
→
Bhiwani
→
Jodhpur
→
Udaipur
→
Kota
→
Ajmer
→
Bikaner
→
Ludhiana
→
Amritsar
→
Jalandhar
→
Patiala
→
Mohali (SAS Nagar)
→
Bathinda
→
Dehradun
→
Haridwar
→
Rudrapur
→
Shimla
→
Solan (Baddi-Barotiwala-Nalagarh)
→
Bhopal
→
Indore
→
Gwalior
→
Jammu
→
Srinagar
→
Panchkula