GST on Mobile Phones in India (2026): Rate, HSN Code & ITC
Mobile phones attract 18% GST (HSN 8517) in India — a rate the GST 2.0 reforms left unchanged. Here's the full picture: phones, chargers, accessories, input tax credit for businesses, and how to bill correctly.
Part of: The Complete GST Guide for Small Business in India (2026)
Buying or selling phones and wondering what GST applies? Mobile phones are taxed at a flat 18% across India, and the GST 2.0 reforms of 22 September 2025 kept them there — phones were already at 18%, so they were outside the 28%→18% cuts that helped ACs and TVs. This guide covers the rate, HSN codes, accessories and input tax credit.
Quick answer: GST on mobile phones is 18% (HSN 8517), the same in every state. Chargers and most accessories are also 18%.
Mobile GST rates at a glance
| Item | GST rate | HSN code |
|---|---|---|
| Smartphone / feature phone | 18% | 8517 |
| Charger / adapter (in box or separate) | 18% | 8504 |
| Earphones / headphones | 18% | 8518 |
| Power bank | 18% | 8507 |
| Phone parts & spares | 18% | 8517 |
| Tempered glass / cover | 18% | 3919 / 3926 |
How it's charged
GST on a phone is 9% CGST + 9% SGST for a sale within the same state, or 18% IGST for an inter-state sale. Because the rate is uniform nationwide, GST does not change the base price of a phone from state to state — unlike the old VAT era.
Input tax credit (ITC) for businesses
A GST-registered business that buys a phone for business use can claim the 18% as input tax credit, provided it has a valid tax invoice with its GSTIN and the phone is used in the course of business. Phones bought purely for personal use, or by an unregistered buyer, carry no ITC.
FAQs
Did GST on phones change under GST 2.0?
No. The 56th GST Council retained mobile phones at 18% effective 22 September 2025. Large TVs and ACs moved from 28% to 18%, but phones and laptops were already at 18%.
Is there GST on second-hand phones?
A dealer in used phones can opt for the margin scheme and pay GST only on the margin (sale price minus purchase price), instead of 18% on the full value — subject to the scheme's conditions.
Rates here are for general information, not tax advice, and can be revised by the GST Council. Confirm the current rate and HSN for your exact product on the official CBIC notifications or with your CA. Last reviewed: September 2026.
Bill phones & accessories right with KukBook
KukBook stores the correct 18% rate and HSN against every phone and accessory, generates GST-compliant invoices, tracks ITC on your own purchases, and prepares your GSTR-1/3B from the billing data — offline-capable for busy counters.
