GST on Electronics and Electrical Items

The Goods and Service Tax (GST) was introduced with the main aim of unifying India’s indirect tax system. Earlier, the GST rates on electronics were usually 12% and 28%, however, that has been simplified to 5% and 18%.

What is the Updated GST Rate Structure on Electronics?

Earlier, the GST rates for electronics were 18% and 28%. However, that has been mostly phased out and GST rates are taxed at 5% and 18%. The main aim of reducing the GST rates is to make electronic items cheaper and for the tax structure to be transparent.

It is important for businesses and consumers to understand GST state codes as well as the updated rates. This can help in planning finances and assessing costs.

Electronic and Electrical Items at 5% GST

Items

GST Rate

Veterinary, Dental, Surgical, and Medical Use Instruments

5%

Photovoltaic Cells

5%

Tidal Energy/ Ocean Wave Plants or Devices

5%

Solar Lamp or Solar Lantern

5%

Waste-to-Energy Devices and Plants

5%

Wind-Operated Electricity Generators and Windmills

5%

Solar Power Generators

5%

Solar-Powered Devices

5%

Bio-Gas Plant

5%

Solar Water System and Heater

5%

LED Lamps

5%

Household Electric Fans

5%

Kitchenware, Tableware, and Utensils

5%

Lighters

5%

Chargers for Electric Vehicles

5%

Electric Vehicles

5%

Electronic and Electrical Items at 18% GST

Item

GST Rate

HSN Code

Signalling/ Lighting Equipment for Vehicles

18%

8512

Electrical Starting Equipment

18%

8511

Projectors 

18%

8528

Up to 32 Inches Television Sets

18%

8528

Boiling Plates and Electric Cookers

18%

8516

Electric Tea and Coffee Makers

18%

8516

Microwave Ovens

18%

8516

Electric Hot Plates

18%

8516

Instantaneous Gas Water Heaters

18%

8419

Food Mixers and Grinders

18%

8509

Electric Smoothing Irons

18%

8516

Hair Clippers, Shavers, and Similar Devices

18%

8510

Refrigerators and Freezers

18%

8418 

AV Equipment and Home Theater Systems

18%

8518/ 8528

Video Recording Devices

18%

8521

Vacuum Cleaners

18%

8508

Household Washing Machines (Below 10 kgs)

18%

8450

Television Sets Bigger than 31 inches

18%

8528

Electrical Ignition Systems

18%

8511

Projectors and Monitors

18%

8528

Electric Accumulators

18%

8507

Air Conditioners

18%

8415

Electronic Intergrated Circuits

18%

-

Optical Fiber/ Coaxial Cables/ Winding Wires

18%

-

CCTV Systems

18%

-

Static Converters and Electric Transformers

18%

-

Electrical Resistors

18%

-

Electrical Capacitors

18%

-

Hair Dryers

18%

-

Cameras

18%

-

Printers

18%

-

Computers and Laptops

18%

-

Benefits of New GST Rates for Businesses

The main benefits of the updated GST rates for businesses are mentioned below:

  1. Complexity can be reduced for Income Tax Credit.
  1. Financial planning can be improved.
  1. Consumer demand can be increased.
  1. Sales can be boosted as prices will be reduced.
  1. Products can be made more competitive.

FAQs on GST Rates on Electronics

  • From when will the new GST rates on electronics come into effect?

    The new GST rates on electronics will come into effect from 22 September 2025.

  • Will GST relief be provided for green energy electronics?

    Yes, GST rates for green energy electronics will be uniform at 5%.

  • Will that GST rate be the same for all televisions?

    Yes, the GST rate will be the same for all televisions irrespective of the size.

  • Will the new GST rates lower electronic prices?

    Yes, the new GST rates will lower electronic prices.

  • What were the GST rates on electronics earlier?

    The GST rates on electronics were 12% and 28% earlier.

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