{"id":13460,"date":"2024-09-28T18:02:46","date_gmt":"2024-09-28T12:32:46","guid":{"rendered":"https:\/\/razorpay.com\/learn\/?p=13460"},"modified":"2026-01-06T12:17:53","modified_gmt":"2026-01-06T06:47:53","slug":"gst-on-iphone","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/gst-on-iphone\/","title":{"rendered":"GST on iPhone: Find iPhone GST Rate and HSN Code for 2026"},"content":{"rendered":"<p>In recent years, the popularity of iPhones in India has skyrocketed, despite their exorbitant price tags. iPhone users exhibit strong brand loyalty, driven by the perception of iPhones as a status symbol and their high-quality features. As luxury items, understanding the <a href=\"https:\/\/razorpay.com\/learn\/gst-on-mobile-phones\/\">GST on mobile phones<\/a>, specifically iPhones, is crucial for potential buyers.<\/p>\n<p><span style=\"font-weight: 400;\">This article will delve into the specifics of GST on iPhones, including their <a href=\"https:\/\/razorpay.com\/learn\/what-is-the-gst-hsn-code\/\">HSN code<\/a>, the available <a href=\"https:\/\/razorpay.com\/learn\/input-tax-credit-under-gst\/\">input tax credits<\/a>, and how these factors influence pricing.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e7a71903650\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e7a71903650\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/razorpay.com\/learn\/gst-on-iphone\/#How-Much-is-the-GST-on-iPhone\" >How Much is the GST on iPhone?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/razorpay.com\/learn\/gst-on-iphone\/#How-is-the-iPhone-GST-Rate-Calculated-Pre-GST-vs-Post-GST\" >How is the iPhone GST Rate Calculated? Pre-GST vs Post-GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/razorpay.com\/learn\/gst-on-iphone\/#What-is-the-GST-Rate-on-Refurbished-iPhones\" >What is the GST Rate on Refurbished iPhones?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/razorpay.com\/learn\/gst-on-iphone\/#Real-Time-Example-for-GST-on-Refurbished-iPhones\" >Real-Time Example for GST on Refurbished iPhones<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/razorpay.com\/learn\/gst-on-iphone\/#Input-Tax-Credit-on-iPhone\" >Input Tax Credit on iPhone<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/razorpay.com\/learn\/gst-on-iphone\/#How-to-Claim-GST-on-iPhone-A-Step-by-Step-Guide\" >How to Claim GST on iPhone? A Step-by-Step Guide<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/razorpay.com\/learn\/gst-on-iphone\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/razorpay.com\/learn\/gst-on-iphone\/#Frequently-Asked-Questions-FAQs\" >Frequently Asked Questions (FAQs)<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"How-Much-is-the-GST-on-iPhone\"><\/span><b>How Much is the GST on iPhone?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The GST on Apple iPhones in India is 18%, the same GST rate as other mobile phones. This rate is uniform across the country. It falls under the <a href=\"https:\/\/cbic-gst.gov.in\/gst-goods-services-rates.html#:~:text=379-,8517,-All%20goods\" target=\"_blank\" rel=\"noopener\">HSN Code 8517<\/a>.<\/p>\n<p>In addition to GST, customs duty is levied on iPhones, as most are imported from other countries. <a href=\"https:\/\/pib.gov.in\/PressReleasePage.aspx?PRID=2035581#:~:text=CUSTOMS%20DUTY%20REDUCTION%20TO%2015%20PER%20CENT%20ON%20MOBILE%20PHONE%2C%20MOBILE%20PCBA%20AND%20MOBILE%20CHARGER\" target=\"_blank\" rel=\"noopener\">According to the 2025 Budget<\/a>, imported iPhones in India are subject to a 15% customs duty.<\/p>\n<p><strong><em>Related Read:<\/em><\/strong> <a href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/\">GST Rates for Common Goods and Services in 2024<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How-is-the-iPhone-GST-Rate-Calculated-Pre-GST-vs-Post-GST\"><\/span><b>How is the iPhone GST Rate Calculated? Pre-GST vs Post-GST<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table dir=\"ltr\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"394\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<td>\n<h3><strong>Particulars<\/strong><\/h3>\n<\/td>\n<td>\n<h3><strong>Row<\/strong><\/h3>\n<\/td>\n<td>\n<h3><strong>Pre-GST Rate<\/strong><\/h3>\n<\/td>\n<td>\n<h3><strong>Post-GST Rate<\/strong><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td>Cost of manufacturing<\/td>\n<td>A<\/td>\n<td>70,000<\/td>\n<td>70,000<\/td>\n<\/tr>\n<tr>\n<td>Customs duty @22% (Pre-GST) and @15% (As per Budget 2024)<\/td>\n<td>B<\/td>\n<td>15,400<\/td>\n<td>10,500<\/td>\n<\/tr>\n<tr>\n<td>Value for VAT\/GST calculation<\/td>\n<td>C = A + B<\/td>\n<td>85,400<\/td>\n<td>80,500<\/td>\n<\/tr>\n<tr>\n<td>VAT @14% \/ GST @18%<\/td>\n<td>D<\/td>\n<td>11,956<\/td>\n<td>14,490<\/td>\n<\/tr>\n<tr>\n<td>Sale price to the retailer<\/td>\n<td>E = C + D<\/td>\n<td>97,356<\/td>\n<td>94,990<\/td>\n<\/tr>\n<tr>\n<td>Value addition by retailer<\/td>\n<td>F<\/td>\n<td>2,000<\/td>\n<td>2,000<\/td>\n<\/tr>\n<tr>\n<td>VAT @14% \/ GST @18%<\/td>\n<td>G<\/td>\n<td>280<\/td>\n<td>360<\/td>\n<\/tr>\n<tr>\n<td><strong>Total price charged to the customer<\/strong><\/td>\n<td>H = E + F + G<\/td>\n<td>99,636<\/td>\n<td>97,350<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\"><em><strong>Note:<\/strong> <\/em>The customer pays the final price of Rs 97,350. The GST has been applied twice at two levels in the supply chain: at the manufacturer level and the retailer level.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What-is-the-GST-Rate-on-Refurbished-iPhones\"><\/span><b>What is the GST Rate on Refurbished iPhones?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The GST rate for refurbished iPhones in India remains at 18%, but its application differs. When selling used iPhones, GST is calculated on the profit margin, not the full selling price. This applies if the iPhone&#8217;s condition hasn&#8217;t been significantly altered.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Real-Time-Example-for-GST-on-Refurbished-iPhones\"><\/span><b>Real-Time Example for GST on Refurbished iPhones<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To illustrate how GST is calculated on refurbished iPhones, consider the following scenario:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Retailer A purchases a refurbished iPhone from the original user (User B) for \u20b950,000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Retailer A then sells the iPhone to a second owner (User C) for \u20b970,000.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In this case, the GST will be applied only to the profit margin, which is \u20b920,000 (calculated as \u20b970,000 &#8211; \u20b950,000).<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The GST amount would be 18% of \u20b920,000, which equals \u20b93,600.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It&#8217;s important to note that no Input Tax Credit (ITC)\u00a0 should have been claimed during the initial purchase of the phone for this scenario to apply. This scenario underscores the financial benefits of purchasing refurbished iPhones while maintaining clarity on how GST is calculated in such transactions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Input-Tax-Credit-on-iPhone\"><\/span><b>Input Tax Credit on iPhone<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Input Tax Credit (ITC) is a provision that lets businesses reduce their tax liability by reclaiming a part of the tax paid on purchases, helping them recover some of the costs associated with acquiring capital. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">For GST on iPhones, businesses can claim ITC as long as the devices are purchased for business use and all regulatory requirements are met. Key criteria for claiming ITC include having a valid GST invoice and purchasing from a registered supplier under GST. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Additionally, it&#8217;s crucial to understand that to claim an Input Tax Credit, the buyer must have received the iPhone, and the seller must have submitted their <a href=\"https:\/\/razorpay.com\/learn\/types-gst-taxes-returns\/\">GST returns<\/a> and paid the tax obligations to the government. The GST amount paid should also be recorded as ITC in GSTR-2B. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">By adhering to these guidelines, businesses can effectively utilize ITC to lower their overall tax burden on the iPhone GST rate.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How-to-Claim-GST-on-iPhone-A-Step-by-Step-Guide\"><\/span><b>How to Claim GST on iPhone? A Step-by-Step Guide<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Follow the steps to claim GST on iPhone<\/p>\n<p><strong>STEP 1: Purpose of Purchase:<\/strong> Ensure that the iPhone purchase was made for business purposes.<\/p>\n<p><strong>STEP 2: Registered Retailer:<\/strong> Buy the iPhone from a GST-registered retailer.<\/p>\n<p><strong>STEP3: Collect Documentation:<\/strong> Gather the following documents:<\/p>\n<ul>\n<li data-sourcepos=\"6:4-6:21\">Payment receipts<\/li>\n<li data-sourcepos=\"7:4-7:27\"><a href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/\">GST-compliant invoices<\/a> with:\n<ul data-sourcepos=\"8:6-11:23\">\n<li data-sourcepos=\"8:6-8:21\">Dealer&#8217;s <a href=\"https:\/\/razorpay.com\/learn\/what-is-gstin-all-you-know-about-your-15-digits-gstin\/\">GSTIN<\/a><\/li>\n<li data-sourcepos=\"9:6-9:24\">iPhone&#8217;s HSN code<\/li>\n<li data-sourcepos=\"10:6-10:26\">Applicable GST rate percentage<\/li>\n<li data-sourcepos=\"11:6-11:23\">Total GST amount<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>STEP 4:<\/strong> Timely Claim: Submit your GST claim within the same financial year as the purchase.<\/p>\n<p><strong>STEP 5:\u00a0 File GST Returns:<\/strong> Use the GST portal to file your returns, including the claimed input tax credit.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Understanding GST on iPhones is crucial for businesses. The uniform 18% rate allows for better budgeting and pricing strategies. Detailed calculations and the ability to claim ITC can significantly reduce tax liabilities. By being informed about these financial aspects, businesses can make more profitable decisions and remain competitive in the market.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently-Asked-Questions-FAQs\"><\/span><b>Frequently Asked Questions (FAQs)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>1. How much tax is applied to iPhones in India?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The GST on iPhones is set at 18%, in addition to any applicable Customs Duty, as most iPhones are imported.<\/span><\/p>\n<h3>2. What is the GST rate on iPhone 16 Series?<\/h3>\n<p>The newly launched Apple iPhone 16 series is subject to an 18% GST.<\/p>\n<h3><b>3. What is the GST on iPhone 15 Series?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The GST on the iPhone 15 is 18%, which follows the standard rate for all iPhones.<\/span><\/p>\n<h3><b>4. What is the GST on the iPhone 15 Pro?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The GST on the iPhone 15 Pro is also 18%, consistent with other iPhone models.<\/span><\/p>\n<h3><b>5. How much GST is applied to iPhone 14 Series?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Similar to other models, the GST on the iPhone 14 is 18%.<\/span><\/p>\n<h3><b>6. What is the GST on the iPhone 14 Pro Series?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The iPhone 14 Pro carries the same GST rate of 18%.<\/span><\/p>\n<h3><b>7. What is the GST on iPhone 13 Series?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The GST for the iPhone 13 is likewise 18%.<\/span><\/p>\n<h3><b>8. What is the tax on imported iPhones in India?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Imported iPhones incur both Customs Duty at 15% and GST at 18%, which can significantly affect the overall cost.<\/span><\/p>\n<h3><b>9. Why do iPhone prices vary in different countries?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">iPhone prices vary due to several factors, including local taxes (like GST), import duties, currency fluctuations, and pricing strategies adopted by Apple in different markets.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In recent years, the popularity of iPhones in India has skyrocketed, despite their exorbitant price tags. iPhone users exhibit strong brand loyalty, driven by the perception of iPhones as a status symbol and their high-quality features. As luxury items, understanding the GST on mobile phones, specifically iPhones, is crucial for potential buyers. This article will<\/p>\n","protected":false},"author":151156465,"featured_media":17005,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3913],"tags":[3983,3994],"class_list":{"0":"post-13460","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst-rates-goods-and-service-tax-rates-slabs","8":"tag-gst-on-iphone","9":"tag-gst-rate-on-iphone"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/13460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156465"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=13460"}],"version-history":[{"count":9,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/13460\/revisions"}],"predecessor-version":[{"id":18649,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/13460\/revisions\/18649"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/17005"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=13460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=13460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=13460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}