After the GST 2.0 reform (effective 22 September 2025), almost all electronics are taxed at 18% GST — mobiles, laptops, tablets, monitors, cameras and now TVs, air conditioners, refrigerators, washing machines and dishwashers, which were cut from 28% to 18%. Solar panels and cells attract a lower 5%. For consumers, GST is already inside the MRP; only GST-registered businesses can claim it as ITC.
GST Rate on Electronics — Product-wise Table (with HSN)
Current GST rates for common electronic goods after GST 2.0, with HSN codes. Confirm the exact code for your product with the HSN / SAC finder.
| Product | HSN | GST Rate | Note |
|---|---|---|---|
| Smartphones / mobile phones | 8517 | 18% | GST in MRP; ITC for business |
| Laptops / notebooks | 8471 | 18% | No change under GST 2.0 |
| Tablets / desktops / workstations | 8471 | 18% | GST in MRP; ITC for business |
| Monitors / computer screens | 8528 | 18% | GST in MRP |
| LED / smart TV (all sizes) | 8528 | 18% | Cut from 28% → 18% |
| Air conditioner (AC) | 8415 | 18% | Cut from 28% → 18% |
| Refrigerator (all sizes) | 8418 | 18% | Cut from 28% → 18% |
| Washing machine | 8450 | 18% | Cut from 28% → 18% |
| Dishwasher | 8422 | 18% | Cut from 28% → 18% |
| Microwave oven | 8516 | 18% | GST in MRP |
| Printers / scanners | 8443 | 18% | ITC for business |
| Digital camera / DSLR | 8525 | 18% | GST in MRP |
| Headphones / earphones | 8518 | 18% | GST in MRP |
| Smartwatch / wearables | 9102 | 18% | GST in MRP |
| Rechargeable batteries | 8507 | 18% | GST in MRP |
| Set-top box | 8528 | 18% | GST in MRP |
| Solar panels / PV cells & modules | 8541 | 5% | Cut from 12% → 5% |
Rates reflect the GST 2.0 two-slab structure effective 22 September 2025. Always confirm the current rate and HSN on the official GST portal before invoicing.
Electronics Before vs After 22 September 2025
The big story for electronics is the removal of the 28% slab. Large appliances that were the most heavily taxed have dropped a full 10 percentage points, making them noticeably cheaper.
Old rate (before 22 Sep 2025)
- LED TVs above 32 inches
- Air conditioners
- Washing machines
- Large refrigerators (300L+)
- Dishwashers
New rate (GST 2.0)
- All TVs — regardless of size
- Air conditioners
- Washing machines
- Refrigerators of every size
- Dishwashers — same 18% as small appliances
Under GST 2.0 the 28% rate was retained only for a small set of sin/luxury goods (via a 40% demerit rate on items like large SUVs, tobacco and aerated drinks). Everyday consumer electronics and appliances now sit in the standard 18% slab.
Buying stock at the new rate? Update your GST invoicing and pricing correctly.
Talk to a GST Expert →ITC for Businesses & the MRP Rule for Consumers
How GST on electronics affects you depends entirely on whether you are a registered business buyer or a retail consumer.
Registered business — can claim ITC
- Laptop, phone, printer or AC bought for business use
- Valid GST tax invoice with the supplier GSTIN
- Invoice appears in your GSTR-2B
- Used for making taxable supplies
ITC blocked / not available
- Electronics for personal use of proprietor / partners / directors
- Goods used only for exempt supplies
- Retail consumers — GST is embedded in MRP, no credit
- Proportionate reversal if used part business / part personal
For a retail consumer, GST is already included in the MRP. A phone tagged at ₹59,000 is GST-inclusive — you are not charged 18% on top. Registered businesses instead pay the base price plus GST and recover that GST as Input Tax Credit.
How GST Adds Up — ₹1,00,000 Laptop
18% Consumer (GST in MRP ₹1,00,000)
18% Business (ITC recovered)
The same laptop effectively costs a registered business ₹15,254 less, because the GST it pays is recovered as Input Tax Credit against its output tax. A consumer bears the full MRP.
When you buy electronics for your company, always insist on a proper GST invoice showing your GSTIN — a plain retail bill blocks your ITC. Reconcile every high-value purchase against your GSTR-2B before claiming credit.
Buying electronics for your business? Get your ITC claimed correctly.
Get GST Advice →Second-hand, Imports, Repairs & Solar
- Second-hand electronics: a registered dealer pays 18% GST on the margin (sale price minus cost). A private individual selling an old phone is not taxable.
- Imports: IGST at 18% applies on the customs value (CIF + basic customs duty), plus BCD and surcharges as applicable.
- Repairs: mobile and appliance repair services attract 18% GST; spare parts used are also 18%.
- Solar: solar panels, cells and modules were cut to 5% under GST 2.0 to promote renewable energy.
A complete rooftop solar system supplied and installed together is a composite supply where the solar module is the principal supply — so the whole contract generally follows the 5% panel rate rather than the 18% rate on mounting structures or cables billed alone.
Frequently Asked Questions
Related TaxClue services
Selling or Buying Electronics? Get GST Right
Whether you run an electronics store, an online gadget business, or buy high-value equipment for your company, TaxClue's CA-led team handles registration, correct rate classification, ITC claims and monthly return filing — 100% online, across India.