GST on Electronics & Appliances 2026: Rates & HSN Codes

In India, GST on electronics and appliances is 18% in 2026 — including televisions, air conditioners, refrigerators, washing machines and most home appliances. Refrigerators and washing machines have been at 18% since 27 July 2018. The September 2025 GST reform then cut air conditioners, dishwashers and TVs above 32 inches from 28% to 18%. Electronics fall under HSN chapters 84 and 85. If you run an electronics or appliance store, this guide covers the 2026 rates, the HSN codes, what changed in the reform, and how to bill correctly.

GST rate on electronics & appliances (2026)

Rates can change with GST Council notifications, so always confirm the current rate before you bill. See our guide to finding the right HSN code.

HSN codes for electronics

Electronics and appliances split across two HSN chapters:

• Chapter 84 — machinery and mechanical appliances: air conditioners (8415), refrigerators (8418), washing machines (8450), dishwashers (8422), fans (8414), computers and laptops (8471).
• Chapter 85 — electrical machinery and equipment: televisions and monitors (8528), mobile phones (8517), audio systems and speakers (8518), small electrical appliances like mixers and grinders (8509), electric water heaters (8516).

The HSN code decides the classification; almost every consumer electronic and appliance now lands at the single 18% rate.

What changed in the September 2025 GST reform

At its 56th meeting the GST Council rationalised the rate structure to two main slabs — 5% and 18% — effective from 22 September 2025. The biggest change for electronics retailers was that large appliances moved from 28% to 18%. Air conditioners, dishwashers, and TVs and monitors above 32 inches moved from 28% to 18%. Refrigerators and washing machines were already at 18%: they were cut from 28% on 27 July 2018 (Notification 18/2018-Central Tax (Rate)). Smaller electronics and mobile phones were already at 18%, so they stay the same. The net effect: big-ticket appliances now ring up cheaper for the customer, and the whole category sits at one rate, which makes billing simpler.

How to bill electronics correctly

A compliant sale invoice should carry your shop's GSTIN, the product description, the HSN code, the taxable value, and the CGST + SGST (or IGST for inter-state) split. For an in-state sale at 18% that is 9% CGST + 9% SGST; for an inter-state sale it is 18% IGST. Read our GST invoice format guide for the full field list, and if your turnover crosses the threshold see when e-invoicing becomes mandatory.

In a billing app such as RichPOS, you save each model once with its HSN code (8528 for a TV, 8415 for an AC) and the 18% rate. Every bill prints the HSN and the CGST + SGST or IGST split, adds the buyer's GSTIN if saved on the customer, and the GSTR-1 report splits B2B and B2C sales.

Input tax credit for electronics retailers

If you are GST-registered, the GST you pay your distributor on stock is input tax credit you can set off against the GST you collect on sales. Buy only against a proper GST tax invoice showing the supplier's GSTIN, make sure the purchase appears in your GSTR-2B, and keep purchase and sales records reconciled so no credit is lost. Since electronics carry high value per unit, a single missed invoice is a large credit lost — reconcile every month.

How RichPOS helps electronics & appliance shops

RichPOS stores the HSN code and GST rate on each item, so 18% is applied at the counter. It prints a GST invoice on thermal or A4 paper, tracks stock by item and variant, and keeps purchase and sales GST reports ready for your CA. It does not track stock by IMEI or serial number. See RichPOS for mobile and electronics shops or compare options in best billing software for mobile and electronics shops.

Related guides: How to Start a Mobile Shop Business in India (2026); Best Billing Software for Hardware & Electrical Shops (2026).

Bottom line

Electronics and appliances in India are taxed at 18% GST in 2026, under HSN chapters 84 and 85, after the September 2025 reform cut ACs, dishwashers and big TVs from 28% to 18%. Register the correct HSN and 18% rate against each item, bill on a proper GST invoice, and reconcile purchases so you keep your input tax credit. See RichPOS for mobile and electronics shops or check pricing.

Sources: Notification 9/2025-Central Tax (Rate), 17 September 2025 (current rates: Schedule II, S. No. 404 ACs, 407 refrigerators, 411 dishwashers, 437 washing machines, 500 TVs); PIB release on the 56th GST Council, 3 September 2025; Notification 18/2018-Central Tax (Rate), 26 July 2018 (in force 27 July 2018). Rates checked against CBIC notifications on 22 October 2026.