{"id":13929,"date":"2024-10-11T17:25:39","date_gmt":"2024-10-11T11:55:39","guid":{"rendered":"https:\/\/razorpay.com\/learn\/?p=13929"},"modified":"2025-09-30T11:55:00","modified_gmt":"2025-09-30T06:25:00","slug":"gst-on-electronics","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/gst-on-electronics\/","title":{"rendered":"GST on Electronics \u2013 Tax Rates, Exemptions and Impact"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Electronic devices are the foundation of the growing digital landscape in India. Naturally, bringing them under the umbrella of <a href=\"https:\/\/razorpay.com\/learn\/gst-goods-and-services-tax-guide\/\"><strong>GST<\/strong><\/a> is a step towards making taxation on them simpler. GST has replaced VAT, service tax, and excise duty, and the GST on electronics may vary from 5% to 28%. The rate of GST on electronics is slightly higher than the rates of the combined taxation regime. This has made electronic items slightly costlier for consumers. Implementing GST on electronic items streamlines taxation on electronics and reduces compliance costs for business owners dealing with electronic items.\u00a0<\/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-69ea3e499a1b1\" 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-69ea3e499a1b1\"  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-electronics\/#What-is-GST-on-Electronics-and-Electrical-Items\" >What is GST on Electronics and Electrical Items?<\/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-electronics\/#How-GST-on-Electronics-and-Electrical-Items-are-Classified\" >How GST on Electronics and Electrical Items are Classified?<\/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-electronics\/#Electrical-and-Electronics-Items-Subject-to-0-GST\" >Electrical and Electronics Items Subject to 0% GST<\/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-electronics\/#Electrical-and-Electronics-Items-Subject-to-5-GST\" >Electrical and Electronics Items Subject to 5% GST<\/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-electronics\/#Electrical-and-Electronics-Items-Subject-to-18-GST\" >Electrical and Electronics Items Subject to 18% GST<\/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-electronics\/#Impact-of-GST-on-the-Electronics-Industry\" >Impact of GST on the Electronics Industry<\/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-electronics\/#Impact-of-Electronics-Item-GST-Rate-on-Business-Owners\" >Impact of Electronics Item GST Rate on Business Owners<\/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-electronics\/#Impact-of-Electronics-Item-GST-Rate-on-Consumers\" >Impact of Electronics Item GST Rate on Consumers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/razorpay.com\/learn\/gst-on-electronics\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/razorpay.com\/learn\/gst-on-electronics\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What-is-GST-on-Electronics-and-Electrical-Items\"><\/span><b>What is GST on Electronics and Electrical Items?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The rate of GST on electronics changes per the classification of the electronic items. The GST on electronic items generally falls under 5%, 18%, and 28%. For example, mobile phones and refrigerators attract a GST of 18% while air conditioners and television sets exceeding 32 inches attract a GST of 28% as they are categorized as luxury goods. Understanding these rates helps businesses and consumers navigate the cost implications of purchasing and selling electronics.<\/span><\/p>\n<p><strong>Related Read:<a href=\"https:\/\/razorpay.com\/learn\/gst-on-refrigerators\/\"><em> GST on Refrigerators: Latest Tax Rates &amp; Price Impact <\/em><\/a><\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How-GST-on-Electronics-and-Electrical-Items-are-Classified\"><\/span><b>How GST on Electronics and Electrical Items are Classified?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">GST on electronics and electrical items is classified based on various factors including utilization, size, and capacity. For instance:<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Utilization<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Items in manufacturing or specific industries might have different <strong>GST rates<\/strong>. Moreover, the GST rate on electronic items classified as luxury items also attracts higher GST rates.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h3><b>Size and Capacity<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Larger or more advanced products, such as industrial machines or high-capacity appliances, might attract higher <a href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/\"><strong>GST rates<\/strong><\/a>.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This classification ensures that the tax system accommodates the diverse range of electronics and electrical items available in the market.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Electrical-and-Electronics-Items-Subject-to-0-GST\"><\/span><b>Electrical and Electronics Items Subject to 0% GST<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Currently, no specific electronics or electrical items are categorized under a 0% GST rate. Most electronic items are subject to higher GST rates, reflecting their consumer and business impact.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Electrical-and-Electronics-Items-Subject-to-5-GST\"><\/span><b>Electrical and Electronics Items Subject to 5% GST<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The following items attract GST on electronics at the rate of 5%:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><span style=\"font-weight: 400;\">Item<\/span><\/h3>\n<\/td>\n<td>\n<h3><span style=\"font-weight: 400;\">HSN Code<\/span><\/h3>\n<\/td>\n<td>\n<h3><span style=\"font-weight: 400;\">GST Percentage<\/span><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electric Vehicles<\/span><\/td>\n<td><span style=\"font-weight: 400;\">87<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chargers for Electric Vehicles<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8504<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Solar water heater and system<\/span><\/td>\n<td><span style=\"font-weight: 400;\">84,19 12<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Bio-gas plant<\/span><\/td>\n<td><span style=\"font-weight: 400;\">84, 85, 94<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Solar-powered devices<\/span><\/td>\n<td><span style=\"font-weight: 400;\">84, 85, 94<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Solar power generators<\/span><\/td>\n<td><span style=\"font-weight: 400;\">84, 85, 94<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Windmills, Wind Operated Electricity Generator (WOEG)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">84, 85, 94<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Waste to energy plants\/devices<\/span><\/td>\n<td><span style=\"font-weight: 400;\">84, 85, 94<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Solar lantern\/solar lamp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">84, 85, 94<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ocean waves\/tidal waves, energy devices\/plants<\/span><\/td>\n<td><span style=\"font-weight: 400;\">84, 85, 94<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Photo voltaic cells<\/span><\/td>\n<td><span style=\"font-weight: 400;\">84, 85, 94<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Instruments used in surgical, medical, dental, or veterinary sciences<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9018<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The GST on electric vehicles has been allotted a lower GST bracket to promote an environmentally friendly option.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Electrical-and-Electronics-Items-Subject-to-18-GST\"><\/span><b>Electrical and Electronics Items Subject to 18% GST<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The following items attract GST at the rate of 18%:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><span style=\"font-weight: 400;\">ITEM<\/span><\/h3>\n<\/td>\n<td>\n<h3><span style=\"font-weight: 400;\">HSN CODE<\/span><\/h3>\n<\/td>\n<td>\n<h3><span style=\"font-weight: 400;\">GST Percentage<\/span><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Refrigerators<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8418<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Television sets up to 32 inches<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mobile phones<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8517<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Printers<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8443<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Refrigerators\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8418<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electrical Capacitors\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8532<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electrical Resistors<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8533<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vacuum cleaners<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8508<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electric smoothing irons\/Electric water heaters\/ Hair dryers<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8516<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electrical lamps<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8539<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Microphones and loudspeakers, \u00a0 headphones and earphones<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8518<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Camera\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9006-9007<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electrical\u00a0 transformers,\u00a0 static\u00a0 converters<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8504<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Closed-circuit \u00a0 television\u00a0 (CCTV)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8525 or 8806<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electrical insulators<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8546<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Household or laundry, washing machines<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8450<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Water purifier\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8421<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Laptops and computers<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(8471)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electric Detonators<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3603<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electric padlocks and locks<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8301<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Machinery, plant, or laboratory equipment for heating<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8419 other than<\/span><\/p>\n<p><span style=\"font-weight: 400;\">8419 12<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electric office machines such as coin-sorting machines, automatic banknote dispensers, etc.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8472<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electric\u00a0 motors\u00a0 and\u00a0 generators<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8501<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electric generating sets and rotary converters<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8502<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electro-magnets<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8505<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lighting or signaling equipment such as windscreen wipers, demisters, etc.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8512<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Machines for welding, soldering, etc.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8515<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Industrial furnaces and ovens<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8514<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electric traffic control equipment<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8530<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sound-signaling or visual-signaling apparatus such as bells, sirens, etc.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8531<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electrical circuit parts such as switches, relays, etc.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8535 or 8536<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Apparatus for distribution of electricity such as boards, panels, etc.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8537<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electric conductors<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8544<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electric musical instruments<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9207<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lighters<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9613<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Air-conditioners<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8415<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electric accumulators, including separators<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Monitors and projectors<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electrical ignition<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8511<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Dish-washing machines<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8422<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Television sets larger than 32 inches<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><em><strong>Related Read:<\/strong> <a href=\"https:\/\/razorpay.com\/learn\/gst-on-washing-machines\/\">GST on Washing Machines in 2025<\/a><\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Impact-of-GST-on-the-Electronics-Industry\"><\/span><b>Impact of GST on the Electronics Industry<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The implementation of GST has had multifold impacts on the electronics industry at large. It has streamlined the taxation procedure and reduced compliance costs for businesses. However, electronic goods are still regarded as luxury items in the Indian market.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Due to this, the GST for electrical items has been on the higher end of the tax brackets, making it difficult for business owners selling electronics to compete with inexpensive imported electrical apparatus. The higher rates of GST on electronics have increased the prices of most household electronic items and reduced the demand for them.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Impact-of-Electronics-Item-GST-Rate-on-Business-Owners\"><\/span><b>Impact of Electronics Item GST Rate on Business Owners<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Different electronic items attract different GST on electronics rates depending on their utilization, size, capacity, etc. Business owners must navigate these GST rates on electronic items carefully to set appropriate prices and remain competitive in an ever-changing market. Proper <a href=\"https:\/\/razorpay.com\/learn\/gst-registration-eligibility-process-documents-and-penalties\/\"><strong>GST registration<\/strong><\/a> is essential for legal operation and for claiming input tax credits, which can offset tax liabilities.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Maintaining compliance with GST regulations involves timely filing, precise record-keeping, and applying the correct rates after incorporating the GST rates. Inadequate records can hinder the ability to claim <a href=\"https:\/\/razorpay.com\/learn\/input-tax-credit-under-gst\/\"><strong>input tax credits<\/strong><\/a>, leading to higher costs and potential legal issues. Balancing GST incorporation into pricing strategies is crucial to avoid diminishing competitiveness while ensuring profitability and regulatory compliance.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Impact-of-Electronics-Item-GST-Rate-on-Consumers\"><\/span><b>Impact of Electronics Item GST Rate on Consumers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The impact of GST on electronics has been significant when it comes to consumers. The higher rates of GST for electrical items have led to a decrease in demand for everyday electronic items like mobile phones, television sets, etc. For example, the high GST rate of 28% applied on air-conditioners has discouraged consumers from purchasing them leading to a reduction in sales.\u00a0<\/span><\/p>\n<p><em><b>Related Read: <\/b><a href=\"https:\/\/razorpay.com\/learn\/gst-on-electricity\/\"><b>GST on Electricity Supply in India<\/b><\/a><\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The application of GST on electronic items has had varied effects on the industry. While it has simplified the tax structure and made regulatory compliance easier, it has also increased the overall prices of electronics. Business owners who sell electronic products should be cognizant of these changes and take action accordingly. Otherwise, they may be unable to ensure compliance or maintain profitability.<\/span><\/p>\n<p><strong>Related Read:<a href=\"https:\/\/razorpay.com\/learn\/led-bulb-gst-rate\/\"><em> LED Bulb GST Rate Explained<\/em><\/a><\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQs\"><\/span><b>FAQs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>1. What product is 18% GST?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Mobile phones, refrigerators, television sets up to 32 inches, printers, electrical capacitors, electrical resistors, vacuum cleaners, electric smoothing irons, electric water heaters, hair dryers, electrical lamps, microphones and loudspeakers, headphones and earphones, cameras, electrical transformers, static converters, closed-circuit television (CCTV), and electrical insulators attract GST on electronics at the rate of 18%.<\/span><\/p>\n<h3><b>2. Can we claim GST on electronic items?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, GST can be claimed on electronic items, subject to compliance with GST regulations and proper documentation.<\/span><\/p>\n<h3><b>3. What is the GST rate for TV?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The GST rate for televisions, both up to 32 inches and above 32 inches, is 18% as per the updated GST 2.0 rates effective from September 22, 2025.<\/span><\/p>\n<h3><b>4. Can we claim GST on a laptop?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, GST can be claimed on laptops.<\/span><\/p>\n<h3><b>5. Can I claim GST on LED TV?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, GST can be claimed on LED TVs. Under the updated rates, all LED TVs, regardless of size, attract 18% GST.<\/span><\/p>\n<h3><b>6. Which items have 28% GST?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Currently, there are no standard electrical or household electronic items under the 28% GST slab.<\/span><\/p>\n<h3><b>7. How much is GST on AC?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The GST rate on air-conditioners is 18%.<\/span><\/p>\n<h3><b>8. Are there any exemptions or concessions in GST for electronic items?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Currently, there are no specific concessions or exemptions for electronic items under GST. All electronic items fall within the standard GST slabs based on their classification.<\/span><\/p>\n<h3><b>9. Can I claim a GST refund on electronic items purchased for personal use?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Generally, <a href=\"https:\/\/razorpay.com\/learn\/what-is-gst-refund\/\"><strong>GST refunds<\/strong> <\/a>are not available for personal use purchases. Refunds are typically applicable for business purchases where the input tax credit can be claimed.<\/span><\/p>\n<h3><b>10. Is there a difference in GST rates for electronic items purchased online versus offline?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No, the GST rates for electronic items are the same regardless of whether the purchase is made online or offline.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Electronic devices are the foundation of the growing digital landscape in India. Naturally, bringing them under the umbrella of GST is a step towards making taxation on them simpler. GST has replaced VAT, service tax, and excise duty, and the GST on electronics may vary from 5% to 28%. The rate of GST on electronics<\/p>\n","protected":false},"author":151156614,"featured_media":16100,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3913],"tags":[3820],"class_list":{"0":"post-13929","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-rates"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/13929","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\/151156614"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=13929"}],"version-history":[{"count":12,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/13929\/revisions"}],"predecessor-version":[{"id":18428,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/13929\/revisions\/18428"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/16100"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=13929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=13929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=13929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}