GST on Mobile Accessories: Power Bank, Charger, Earbuds, Speaker, Cover

Updated 30 October 2026 · By Ashok Sachdev · Sources: Notification 9/2025-Central Tax (Rate); PIB release on the 56th GST Council meeting; CGST Act section 8. Not tax advice; confirm with your CA.

Diwali is on 8 November 2026, and gifting season is when a mobile shop sells the most chargers, earbuds, speakers and power banks. The questions we see in search are "power bank hsn code", "bluetooth speaker gst rate", "gst on power bank" and "power bank hsn code and gst rate". They have a short answer, so this guide spends its time on the parts that actually trip up a counter: which HSN to type, how to back out GST from an MRP, what to do with a free charger in the phone box, and how to bill a repair part next to an accessory.

In short

• 18% on all of these: power bank (8507), charger and adapter (8504), data cable (8544), earphones, earbuds, headphones and Bluetooth speakers (8518), phone cover (3926), tempered glass (7007), memory card and pen drive (8523), smartwatch and band (8517).
• MRP is usually GST-inclusive: a printed price of ₹1,180 is ₹1,000 plus ₹180 GST, not ₹1,180 plus tax.
• Do not guess the HSN: if your supplier invoice shows a different code for a product, copy the supplier's code and check it against the notification.
• Ask your CA: free gifts with a phone, combo offers and exchange deals, because the tax treatment depends on how the sale is structured.

Rate and HSN table for mobile accessories

The line-by-line pages are on our rate lookup: power bank, charger and cable and earphones and speakers. Leather phone cases fall under a leather-goods heading, and sources differ on the code, so check the HSN on your supplier's invoice for those. Mobile phones themselves are also 18%; see GST on mobile phones and GST on electronics.

Four places a mobile counter makes mistakes

1. Charging GST on top of an MRP that already has it

The MRP printed on a box includes GST. If a cover is ₹649 MRP and you sell at MRP, your taxable value is ₹550 and GST is ₹99. Adding 18% on top of ₹649 takes ₹766 from the customer, which is a real overcharge and would also be above the MRP, which is not allowed (see selling above MRP). To back out GST, divide the inclusive price by 1.18. The full method is in reverse GST calculation.

2. Entering the wrong HSN because the product looks similar

A Bluetooth speaker and a wired earphone share 8518. A power bank is 8507, not 8504, even though a charger and a power bank sit in the same bag. On a B2B invoice the HSN must be on the bill (4 digits up to ₹5 crore turnover, 6 digits above, under Notification 78/2020-Central Tax), and a wrong code can follow the buyer into their return. Save the code once on the item and do not retype it per sale.

3. The charger inside the phone box

When a phone is sold with a charger in the same box at one price, it is generally one supply of the phone. When you sell a charger separately, it is its own line with its own HSN. Where a shop gives a "free" cover or screen guard with a phone, how that is billed (a discount on the phone, or a separate zero-priced item) can change the tax result. CGST Act section 8 sets the rule for mixed and composite supplies, but the facts of your offer matter, so ask your CA before you run a bundle scheme.

4. Mixing a repair with an accessory sale

A screen replacement is a service, taxed at its own rate, while a screen guard sold over the counter is goods at 18%. If one customer buys both, keep them on separate lines. The service side is covered in GST on mobile repair services.

Worked bill (EXAMPLE figures)

A customer in the same state buys six accessories as a Diwali gift set. The prices below are before GST.

The invoice total is ₹4,720. GST of ₹720 splits into ₹360 CGST and ₹360 SGST. For a customer in another state it would be ₹720 IGST. Because every line is 18%, the rate is easy; the value of keeping HSN on each line is that the sales register groups correctly at return time.

What to put on the invoice

• Serial numbers and warranty: if you note a serial number or warranty period on the bill, put it in the item description. It helps in a return dispute later.
• Customer GSTIN: a business buyer needs their GSTIN on the bill to claim credit. See how to make a B2B GST invoice.
• Discounts: an invoice-level discount lowers the taxable value; see GST on discounts.
• Returns: a returned charger needs a credit note, not a deleted bill. See cancel or amend a GST invoice.

Not sure about a product? Use the HSN and GST rate finder.

How RichPOS helps a mobile accessory counter

In RichPOS you save the HSN code and GST rate against each item once, so the charger, cable and earbuds carry 18% on every bill without re-entering. You can scan a barcode, take cash, card, UPI or a split payment, and print a thermal or A4 bill or send it on WhatsApp. RichPOS does not choose the HSN for you; enter it from the table above or your supplier's invoice. See the best billing software for a mobile shop.

RichPOS is free for 30 days, then ₹99/month for the first 3 months, then ₹199/month or ₹1,999/year. No GST is added to these prices. Start your free 30 days.

Rates checked on 30 October 2026 against Notification 9/2025-Central Tax (Rate) (17 September 2025, in force 22 September 2025) and the RichPOS HSN dataset read from it on 16 October 2026; a web search on 30 October 2026 found the same 18% for these goods across several tax-software sources, with one outdated page showing 28%. Leather phone-case codes were not confirmed. This is general information, not tax advice.