GST rate and HSN code for mobile phones
GST on mobile phones is 18% (HSN 8517) from 22 September 2025, split as 9% CGST + 9% SGST, or 18% IGST. The rate did not change in the September 2025 cuts. Heading 8517 is taxed as 'all goods', so smartphones, keypad phones and smartwatches that pair with a phone are 18%.
HSN code and GST rate for mobile phones
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Mobile phones and smartphones | 8517 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 490 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Heading 8517: All goods (telephone sets, including smartphones)”.
What to print on the bill
- Print HSN 8517 at 18%.
- Put the model, colour and storage in the item description so the bill works as warranty proof.
- A charger and earphones packed in the phone box go with the phone at 18%; sold separately they are 8504 and 8518, also 18%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Expecting a rate cut on phones; there was none.
- Billing a refurbished phone with no HSN.
- Billing a phone with a free cover as two items when the cover came in the box.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on mobile phones
Did GST on mobile phones change in September 2025?
No. Heading 8517 'all goods' stays at 18% (Schedule II, S. No. 490).
What is the GST on a used (second-hand) phone?
The rate on the goods is 18%, but dealers in used goods may have a special valuation scheme. Ask your CA.
Is a smartwatch 8517?
Smartwatches that connect to a phone are commonly classified under 8517 62, which is also 18%.
More items in HSN chapter 85 and mobile phones and accessories
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.