GST Rate on Mobile Phones
GSTZone Desk · Updated 2026
Short answer
Mobile phones are taxed at 18% GST, and that hasn’t changed even after the September 2025 rate reform.
In detail
Mobile phones (HSN 8517) have sat at 18% since April 2020, when the rate was raised from 12% specifically to fix an inverted-duty problem — components going into a phone were taxed higher than the finished phone itself, which kept generating refund claims. Raising the finished-phone rate to 18% closed that gap.
When the government simplified the rate structure into mainly two slabs (5% and 18%) in September 2025, mobile phones were already sitting in the 18% slab, so nothing changed for them specifically — they were never part of the 12% or 28% categories that got restructured.
One thing to watch for separately from the phone itself: accessories and services bundled into the same invoice (screen protectors, cases, extended warranty) can carry their own HSN classification and rate, so a composite mobile-plus-accessories bill isn’t automatically all taxed at 18%.
GSTZone tip
If a seller is charging anything other than 18% on the phone itself, ask for the HSN code on the invoice — it should read 8517, and 18% is the rate that goes with it.
Related questions
Is the GST rate different for imported phones?+
No — the GST rate on the phone itself is the same 18% whether it’s manufactured in India or imported; imports additionally attract customs duty, which is a separate levy from GST.
What about refurbished or second-hand phones sold by a business?+
A business selling used phones typically falls under the margin scheme for second-hand goods, where GST applies only on the margin (sale price minus purchase price), not the full sale value.
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