GST on Mobile Phones & Accessories — 18% Rate Guide (2026)
Mobile phones and smartphones attract 18% GST (HSN 8517) in India — increased from 12% in March 2020. This applies to all smartphones, feature phones, and tablets. Mobile repair services and accessories also attract 18%.
Quick Reference
Smartphones
18%
Chargers/Accessories
18%
Repair Services
18%
HSN Code
8517
ITC
Allowed (business use)
GST Rate
18%
HSN 8517
Smartphones and Feature Phones — 18%
All mobile phones, whether premium (iPhone, Samsung) or budget (Redmi, Realme), attract 18% GST under HSN 8517. This rate was revised upward from 12% on 1 April 2020.
Mobile Accessories — 18%
Chargers, earphones, cases, screen protectors, power banks, and Bluetooth devices all attract 18% GST. Mobile covers made of leather may attract different rates.
Mobile Repair Services — 18%
Screen replacement, battery replacement, and other mobile repair services attract 18% GST as services under SAC 998714.
ITC on Mobile Phones for Business
ITC is allowed on mobile phones purchased for business use. However, if the phone is also used personally, proportional ITC reversal may be required.
Export of Mobile Phones
Mobile phones exported out of India are zero-rated (0% GST). Indian manufacturers exporting can claim refund of accumulated ITC.
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GST on mobile phones was revised from 12% to 18% effective 1 April 2020, adding 6% to the tax burden on all smartphones sold in India.
Yes, if the phones are for business communication. Maintain documentation showing business purpose. If employees use phones personally too, claim proportional ITC.
HSN 8517 covers telephones for cellular networks or wireless networks — this includes all smartphones and feature phones.
Yes. Second-hand phones sold by dealers attract GST on the margin (sale price minus purchase price) under the Margin Scheme, effectively reducing the GST burden.
