GSTR 9 Annual Return: Eligibility, Due date and Filing guide
09 Jan, 2026
By Online Legal India
Published On 09 Jan 2026
Category GST
Electronics can be considered as modern household items in India. It is important to know the GST on Electronics for both customers and businesses. This helps with planning and final billing. The GST has replaced the indirect taxes into a single system. The implementation of GST streamlines taxation on electronics. It also reduces the compliance costs for businesses that handle electronic items. In this blog, you will learn about the GST rate on electronics and electronic items.
The GST on electronics and electronic items comes under two slabs. The two slabs are 5% and 18%. The 5% slab is suitable for renewable energy products. The 18% applies to most consumer electronics and household electronics. It comes into effect from the date of September 22, 2025.
The 12% and 28% are the previous rates. These old rates have phased out for common household electronics. It focuses on reducing the GST rate to make electronic items affordable. This also simplifies the tax structure. So, both businesses and consumers need to understand it for their purposes.
There are major household appliances that attracts an 18% GST rate. It includes air conditioners, refrigerators, televisions, etc. The rate is reduced from the earlier 28% . This rate came into effect on September 21, 2025.
The GST on electronics had become complex before the implementation of GST in July 2017. The GST means the Goods and Services Tax. It includes several central and state-level taxes. There is an approximate previous rate of 25% to 30% for electronics. This is basically depends on the state and product type.
Here is a detailed explanation:
There are several components of the pre-Goods and Services tax structure:
This means a central government tax. It suits to manufacture of goods that attracts a 12.5%.
A VAT refers to a state government tax on the sale of goods. The rates ranging from 5% to 15%. These rates are different for each state and product.
The Central Sales Tax (CST) applies to inter-state sales.
The extra charges were sometimes added by some municipal bodies and states. It includes Octroi and Entry Tax. These charges increase the total price of goods for some regions. Thus, the municipal bodies and states can add extra fees. This brings the final cost higher for customers in those areas. This means people in certain regions ended up paying more due to these added local charges.
HSN code is the Harmonized System of Nomenclature. The HSN code for electronic items comes under Chapter 84 and Chapter 85 of the HSN system. Most of the items has an 18% GST rate. There are some specific items for renewable energy or certain small appliances. These items can attract a 5% or 12% GST rate.
Here is a table outlining some HSN codes and GST rates for common electronic items:
| Electronic Item | Harmonized System of Nomenclature (HSN) Code | GST Rate |
|---|---|---|
| Laptops and Computers | 8471 | 18% |
| Mobile Phones | 8517 | 18% |
| Televisions, Monitors, and Projectors | 8528 | 18% |
| Air Conditioners and Refrigerators | 8415 and 8418 | 18% |
| Washing Machines | 8450 | 18% |
| Microwave Ovens | 8516 | 18% |
| Vacuum Cleaners | 8508 | 18% |
| LED Lights and Bulbs | 9405 | 5% |
| Wires and Cables | 8544 | 18% |
| Switches, Fuses, Sockets, etc | 8536 | 18% |
| Inverters and Batteries | 8504 and 8507 | 18% |
| Solar-powered devices | 84, 85, and 94 | 5% |
| Electronic Integrated Circuits | 8542 | 18% |
The new GST rate is effective from September 22, 2025.
Below is the table that shows the old and new rates for GST on electronics in India:
| Electronic Items | Old GST Rate | New GST Rate |
|---|---|---|
| Refrigerators | The old GST rate is 28% | The new GST rate for this item attracts to 18% |
| Televisions or TVs of all sizes | The previous GST rate applies to 18% for up to 32 inches. The 28% rate applies to TVs with screens of more than 32 inches of TVs. | The New GST rate for all sizes televisions applies to 18% |
| Air-conditioners | The previous rate attracts to 28% | The 18% GST rate is the new rate applied to this item. |
| Washing Machines | It has a 28% GST rate | The new GST rate is reduced to 18% |
| Dish-washing machines | The old GST rate for this item is 28% | The updated GST rate is 18% |
| Mobile phones | The previous rate for this item is 18% | The GST rate of 18% remains the same |
| Laptops and computers | These electronic items attract an 18% GST rate | These item has an 18% GST rate |
| Monitors and Projectors | Earlier, it had a 28% GST rate | The GST rate is updated to 18% |
| Printers | The old GST rate applies to 18% | The GST rate remains unchanged which is 18% |
| Camera | The previous GST rate for this item is 28% | The GST rate has changed to 18% |
| Vacuum Cleaner | Previously, it has a GST rate of 28% | The new rate for this electronic item is 18% |
| Water Purifiers | The previous GST rate is 18% | Both the old and new rate for this item applies to 18% |
| Electric smoothing irons, hair dryers, etc. | The previous tax rate for these items attracts a 28% | The new GST rate for this item is 18% |
| Electrical capacitors | The previous rate for electrical capacitors was 18% | This electronic item attracts an 18% GST rate. |
| Electrical resistors | The previous rate for Electrical resistors also has an 18% | The GST rate remains same which is 18% |
| Microphones, Loudspeakers and Headphones, | The previous tax rate is 18% | The new GST rate for these electronics items attracts to 18% |
| Electrical transformer and static converters | Previously, these items attracted an 18% GST rate | There is no change of GST rate. So, the rate applies to 18% |
| Closed-circuit television (CCTV) | The old rate for CCTV attracts an 18% GST rate. | It applies to 18% of GST rate. |
| Electric accumulators and separators | The old GST rate for these electric items is 28% | The new GST rate attracts to 18% |
| Winding wires, coaxial cables, and optical fibre | The old GST rate is 18% | It applies to an 18% GST rate. |
| Electronic integrated circuits | The previous GST rate is 18% | The new rate for this item remains same which is 18% |
| Electrical ignition equipment | The old GST rate applies to 18% | There is no change in the new GST rate for this item. Thus, it charged to 18% GST rate. |
Here is a table that provides the GST rates on renewable energy and essential electronics in India:
| List of Items | Old GST Rate | New GST Rate |
|---|---|---|
| Electric vehicles | 5% | 5% |
| Chargers for electric vehicles | 5% | 5% |
| Solar-powered devices like photovoltaic cells, solar water heater, cooker, etc | 12% | 5% |
| Wind turbines and wind-powered generators | 12% | 5% |
| Biogas plants | 12% | 5% |
| Waste-to-energy plants and related devices | 12% | 5% |
| Ocean or tidal wave energy devices | 12% | 5% |
| Lighters | 18% | 5% |
| Utensils, Kitchenware, and tableware | 18% | 5% |
| Household electric fans | 18% | 5% |
| LED lamps | 12% | 5% |
Here is the table that shows the GST on Electronics and Electrical Items for Household in India. Some are mentioned below:
| Household Electrical and Electronic Items | Old GST Rate | New GST Rate |
|---|---|---|
| Air-conditioners | 28% | 18% |
| Refrigerators | 28% | 18% |
| Electronic TV of all sizes | 18% for electronic TV of up to 32 inches. The 28% GST rate for this item of above 32 inches | 18% |
| Washing machines | 28% | 18% |
| Dishwashers | 28% | 18% |
| Microwave ovens | 28% | 18% |
| Kitchen appliances | 28% | 18% |
| Small appliances, LED lights, fans and other crucial electronics | 12%/18%/28% | 5% or 18% is charged. It depends on the classification |
As per the date effective from September 22, 2025, the GST rate on several household electronic appliances was reduced. The rate changed from 28% to 18%. This change becomes a part of the broader "GST 2.0" reforms. It helps to make these items more affordable for consumers.
Businesses that are registered under GST claim Input Tax Credit (ITC) for electronics. It adjusted the input GST against the output GST to reduce the GST burden. A person has the right to claim the GST paid as a credit. It happens when they purchase electronics for business purposes. This also eliminates the total tax burden. The Input Tax Credit (ITC) is not suitable for personal consumer purchases. This only applies to the purchase that is related to business. They need to issue correct invoices with HSN (Harmonized System of Nomenclature) codes.
Conclusion
Both Consumers and Businesses must know the GST on Electronics rate in India. The current tax structures cover all electronic items in India. If you know the updated GST rates, you can make informed decisions about purchasing. This also helps businesses to go through the pricing and compliance. So, you must always stay informed and updated about the GST rate on Electronic and Electronic Items. If you are facing trouble in knowing it, get help from Online Legal India.
FAQ
Q1. What is the rate for GST on Electronics in India?
The date effective from September 22, 2025, the GST on electronics comes under two slabs. The 5% and 18% are the two slab rates. As per the GST regime, the 5% slab is for renewable energy products. The 18% rate is charged for consumer electronics and household electronics in India.
Q2. Are the GST rates for mobile phones and laptops are same?
Yes, both the GST rates for mobile phones and laptops are the same. Both these items attract an 18% GST rate.
Q3. Can GST-registered businesses claim ITC credit on electronics in India?
Yes, GST-registered businesses can claim Input Tax Credit (ITC) on electronics in India.
Disclaimer
This article is for informational purposes only and does not constitute legal advice. Online Legal India is a digital platform. If you require legal assistance, we strongly recommend consulting a qualified lawyer or law firm.
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