GST on Electronics in India — 18% After GST 2.0

Yes. Before 22 September 2025, LED TVs above 32 inches, air conditioners, washing machines, large refrigerators and dishwashers were taxed at 28%. Under GST 2.0 the 28% slab was removed for these consumer durables and they now attract 18% GST — a cut of 10 percentage points that made them noticeably cheaper.

Mobile phones attract 18% GST under HSN code 8517. This rate applies to all phones regardless of brand or price, from budget devices to flagships. GST 2.0 did not change the mobile phone rate — it stayed at 18%. Mobile accessories such as chargers, cases and cables are also taxed at 18%.

Laptops, notebooks, tablets, desktops and workstations are classified under HSN code 8471 and attract 18% GST. This rate was unchanged by GST 2.0. A ₹1,00,000 laptop has about ₹15,254 embedded as GST (18/118 of the MRP), which a business can recover as Input Tax Credit but a consumer cannot.

No. GST 2.0 (effective 22 September 2025) moved to a two-slab structure of 5% and 18%, plus a 40% demerit rate for a small set of sin and luxury goods such as large SUVs, tobacco and aerated drinks. Mainstream consumer electronics and appliances no longer attract 28% — they sit in the standard 18% slab.

Both refrigerators (of every size) and washing machines are now taxed at 18% GST. Earlier, large refrigerators above 300 litres and washing machines were in the 28% slab; GST 2.0 removed that slab for these appliances effective 22 September 2025, bringing them down to 18%.

Yes. A GST-registered business can claim Input Tax Credit on electronics bought for business use — for example the 18% GST on a laptop or office AC. ITC requires a valid GST invoice showing the supplier GSTIN, the invoice appearing in your GSTR-2B, and the goods being used to make taxable supplies. ITC is blocked for electronics used personally by the proprietor, partners or directors.

On a laptop priced at ₹1,00,000 (GST-inclusive), the GST component is about ₹15,254 (18/118 of the price). A registered business using the laptop for taxable business purposes can claim that ₹15,254 as Input Tax Credit against its output GST, provided it has a valid tax invoice and the purchase reflects in its GSTR-2B.

Yes, generally. ITC on an AC installed at business premises and used for making taxable supplies is available under normal ITC rules, now at the reduced 18% rate. ITC is blocked only where the AC is used for personal purposes or exclusively for exempt supplies. If used partly for exempt supplies, a proportionate reversal under Rules 42/43 applies.

Yes. For retail consumers, GST is always already included in the Maximum Retail Price. When you see a phone priced at ₹59,000 in a store or on Flipkart/Amazon, that figure is GST-inclusive — you are not charged 18% on top. Consumers cannot claim any refund or credit for the GST embedded in an electronics purchase.

No. For B2C sales on e-commerce platforms, the displayed price is GST-inclusive, so no additional GST is added at checkout. If you buy as a registered business and provide your GSTIN, the platform issues a GST invoice that lets you claim the tax as Input Tax Credit — but the price itself already contains the GST.

A registered dealer selling used electronics pays GST on the margin — the difference between the selling price and the purchase cost — at the rate for the same new goods, which is now 18% for most electronics. If the margin is negative, no GST is payable. A private individual selling their own used phone (for example on OLX) is not a registered taxable person, so that sale is not subject to GST.

Yes. Repair services for mobiles and electronic appliances attract 18% GST — this covers screen replacement, battery replacement, software repair and general servicing by a registered shop or authorised service centre. The spare parts used are also taxed at 18%. A very small unregistered repair shop (turnover below the threshold) may not charge GST.

Yes. Imported electronics attract Integrated GST (IGST) at the applicable rate — 18% for phones, laptops and most devices — levied on the customs value (CIF value plus basic customs duty). Basic Customs Duty and other surcharges also apply. For personal baggage there is a duty-free allowance, beyond which full customs duty and IGST are payable.

Solar panels, solar cells and PV modules attract 5% GST after GST 2.0, reduced from the earlier 12% effective 22 September 2025 to promote renewable energy. For a complete rooftop solar system supplied and installed together, the solar module is treated as the principal supply, so the composite contract generally follows the 5% rate.