GST Rate for Mobile Phones
- All mobile phones (smartphones and feature phones) are taxed at 18% GST, under HSN code 8517, effective since April 1, 2020.
GST Rates for Accessories & Spare Parts
| Accessory / Component | HSN Code | GST Rate |
|---|---|---|
| Chargers, USB cables | 8504 | 18% |
| Lithium‑ion batteries, power banks | 8507 | 18% |
| Memory cards | 8523 | 18% |
| Earphones, headphones, speakers | 8518 | 18% |
| Plastic/tempered glass screen guard | 3919 / 7007 | 18% |
| Phone cases, covers | 4202 / 3926 | 18–28% (commonly 18%) |
| Telephony parts (manufacturing use) | 8512 / 8517.79 | 12% |
GST on Repair Services
- Mobile repair services and spare part replacements also attract 18% GST. Workshops can claim Input Tax Credit (ITC) on purchased parts.
How GST Applies on Purchase
- Intra-state purchases: 9% CGST + 9% SGST
- Inter-state purchases/imports: 18% IGST
- GST is applied to the union of device, bundled accessories, and any bundled service .
Impact & ITC
- Standardized 18% GST across India replaced varied state tax rates, simplifying overall tax structure.
- Businesses can claim ITC on mobile-related GST if devices/accessories are used for commercial purposes, with compliance-invoice proof.
Quick Summary
- Mobile Phones: 18% GST (HSN 8517)
- Accessories & Batteries: mostly 18% GST
- Manufacturing parts: 12% GST
- Repair services: 18% GST
- GST credit: Claimable when used for business
Additional Context
- The GST rate on phones was raised from 12% to 18% at the 39th GST Council meeting (Mar 2020).
- Budget‑2024 lowered import duties on phones/components, but GST remains 18%.
