{"id":7745,"date":"2025-07-14T10:53:35","date_gmt":"2025-07-14T10:53:35","guid":{"rendered":"https:\/\/lemonn.co.in\/blog\/?post_type=glossary&#038;p=7745"},"modified":"2025-07-14T10:53:38","modified_gmt":"2025-07-14T10:53:38","slug":"gst-rates-on-mobile-phones-accessories-in-india","status":"publish","type":"glossary","link":"https:\/\/lemonn.co.in\/blog\/glossary\/gst-rates-on-mobile-phones-accessories-in-india\/","title":{"rendered":"GST Rates on Mobile Phones &amp; Accessories in India"},"content":{"rendered":"<h2 id=\"gst-rate-for-mobile-phones\" class=\"wp-block-heading\"><a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/gst\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>GST<\/a> Rate for Mobile Phones<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>All mobile phones (smartphones and feature phones) are <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tax\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>tax<\/a>ed at <strong>18% GST<\/strong>, under HSN code <strong>8517<\/strong>, effective since April 1, 2020.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"gst-rates-for-accessories-spare-parts\" class=\"wp-block-heading\"><a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/gst-rates\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">GST Rates<\/a> for Accessories &amp; Spare Parts<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Accessory \/ Component<\/th><th>HSN Code<\/th><th>GST Rate<\/th><\/tr><\/thead><tbody><tr><td>Chargers, USB cables<\/td><td>8504<\/td><td>18%&#x202F;<\/td><\/tr><tr><td>Lithium&#x2011;ion batteries, power banks<\/td><td>8507<\/td><td>18%&#x202F;<\/td><\/tr><tr><td>Memory cards<\/td><td>8523<\/td><td>18%&#x202F;<\/td><\/tr><tr><td>Earphones, headphones, speakers<\/td><td>8518<\/td><td>18%&#x202F;<\/td><\/tr><tr><td>Plastic\/tempered glass screen guard<\/td><td>3919 \/ 7007<\/td><td>18%&#x202F;<\/td><\/tr><tr><td>Phone cases, covers<\/td><td>4202 \/ 3926<\/td><td>18&#x2013;28% (commonly 18%)&#x202F;<\/td><\/tr><tr><td>Telephony parts (manufacturing use)<\/td><td>8512 \/ 8517.79<\/td><td>12%&#x202F;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"gst-on-repair-services\" class=\"wp-block-heading\">GST on Repair Services<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mobile repair services and spare part replacements also attract <strong>18% GST<\/strong>. Workshops can claim Input Tax Credit (ITC) on purchased parts.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"how-gst-applies-on-purchase\" class=\"wp-block-heading\">How GST Applies on Purchase<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Intra-state purchases<\/strong>: 9% CGST + 9% SGST<\/li>\n\n\n\n<li><strong>Inter-state purchases\/imports<\/strong>: 18% <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/what-is-igst\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>IGST<\/a><\/li>\n\n\n\n<li>GST is applied to the <strong>union of device, bundled accessories<\/strong>, and any bundled service&#x202F;.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"impact-itc\" class=\"wp-block-heading\">Impact &amp; ITC<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Standardized 18% GST across India replaced varied state tax rates, simplifying overall tax structure.<\/li>\n\n\n\n<li>Businesses can claim <strong>ITC<\/strong> on mobile-related GST if devices\/accessories are used for commercial purposes, with compliance-invoice proof.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"quick-summary\" class=\"wp-block-heading\">Quick Summary<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Mobile Phones<\/strong>: 18% GST (HSN 8517)<\/li>\n\n\n\n<li><strong>Accessories &amp; Batteries<\/strong>: mostly 18% GST<\/li>\n\n\n\n<li><strong>Manufacturing parts<\/strong>: 12% GST<\/li>\n\n\n\n<li><strong>Repair services<\/strong>: 18% GST<\/li>\n\n\n\n<li><strong>GST credit<\/strong>: Claimable when used for business<\/li>\n<\/ul>\n\n\n\n<h2 id=\"additional-context\" class=\"wp-block-heading\">Additional Context<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The GST rate on phones was raised from 12% to <strong>18% at the 39th GST Council meeting (Mar 2020)<\/strong>.<\/li>\n\n\n\n<li>Budget&#x2011;2024 lowered import duties on phones\/components, but GST remains <strong>18%<\/strong>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>GST Rate for Mobile Phones GST Rates for Accessories &amp; Spare Parts Accessory \/ Component HSN Code GST Rate Chargers, USB cables 8504 18%&#8239; Lithium&#8209;ion batteries, power banks 8507 18%&#8239; Memory cards 8523 18%&#8239; Earphones, headphones, speakers 8518 18%&#8239; Plastic\/tempered glass screen guard 3919 \/ 7007 18%&#8239; Phone cases, covers 4202 \/ 3926 18&ndash;28% (commonly [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"menu_order":0,"template":"","meta":{"footnotes":""},"class_list":["post-7745","glossary","type-glossary","status-publish","hentry"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/users\/9"}],"version-history":[{"count":1,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7745\/revisions"}],"predecessor-version":[{"id":7746,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7745\/revisions\/7746"}],"wp:attachment":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/media?parent=7745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}