GST Calculator and Guidance for mobile phones and Laptops
Mobile Phone GST Calculator
Guidance
In India, the Goods and Services Tax (GST) rate on mobile phones is 18%. This rate has been effective since April 1, 2020, and applies uniformly across all states, encompassing smartphones, feature phones, Android tablets, and iPads.
Example Calculation: If a mobile phone is priced at ₹15,000, the GST amount would be calculated as:
- GST Rate: 18%
- GST Amount: 18% of ₹15,000 = ₹2,700
- Total Cost: ₹15,000 + ₹2,700 = ₹17,700
GST on Mobile Accessories: The GST rates for mobile accessories vary depending on the item. Here are some common accessories and their respective GST rates:
| Accessory | HSN Code | GST Rate |
|---|---|---|
| Charger | 8504 | 28% |
| Battery | 8506 | 28% |
| Power Bank | 8504 | 28% |
| Earphones, Headphones, Speakers | 8518 | 18% |
| Memory Card | 8523 | 18% |
| USB Cable | 8504 | 28% |
| Leather Phone Case & Back Cover | 4202 | 28% |
| Plastic Screen Protector | 3919 | 18% |
| Tempered Glass Screen Protector | 3923 | 18% |
Types of GST Applicable:
- Intra-state Purchases: When buying a mobile phone within the same state, the 18% GST is divided equally into Central GST (CGST) and State GST (SGST), each at 9%.
- Inter-state Purchases: Integrated GST (IGST) is applicable at 18% for purchases from another state.
Input Tax Credit (ITC): Businesses can claim Input Tax Credit on mobile phones purchased for business purposes, provided they have a valid tax invoice and the supplier has filed their GST returns and paid the tax to the government.
Please note that GST rates are subject to change based on government revisions. It’s advisable to stay updated with official announcements for the most current rates.
