Most electronics fall in HSN Chapters 84 and 85. Under Notification 9/2025 (Rate), effective 22 September 2025, mobile phones (8517), laptops and computers (8471), televisions and monitors (8528), air conditioners (8415), refrigerators (8418), washing machines (8450), headphones and speakers (8518) and batteries (8507) are all listed in Schedule II at 18% GST.
Electronics shops, distributors and online sellers handle a wide range of products, and many of them used to fall in different GST slabs. Since 22 September 2025, most consumer electronics and appliances sit in the 18% band, which simplifies billing, but the HSN code still matters for invoices, e-way bills and GSTR-1. This guide lists common electronics HSN codes with rates checked against the current rate notification.
For background, see what is HSN code.
Which HSN chapters cover electronics?
| Chapter | Covers |
|---|---|
| 84 | Machinery and mechanical appliances, including computers (8471), ACs (8415), refrigerators (8418), washing machines (8450) |
| 85 | Electrical machinery and equipment, including phones (8517), audio (8518), TVs (8528), batteries (8506, 8507), domestic appliances (8509, 8516) |
| 90 | Optical, measuring and medical instruments |
A simple rule of thumb: computers and large mechanical appliances usually sit in Chapter 84; communication, audio-visual and electrical goods usually sit in Chapter 85.
What are the GST rates on common electronics?
The following entries appear in Schedule II (18% IGST, i.e. 9% CGST + 9% SGST) of Notification 9/2025:
| HSN | Description (summarised from the notification) | GST |
|---|---|---|
| 8415 | Air-conditioning machines | 18% |
| 8418 | Refrigerators, freezers and other refrigerating equipment | 18% |
| 8443 | Printing machinery and printers (check the specific entry) | 18% |
| 8450 | Household or laundry-type washing machines | 18% |
| 8470 | Calculating machines, cash registers and similar | 18% |
| 8471 | Automatic data processing machines (computers, laptops) and units | 18% |
| 8504 | Transformers, static converters (e.g. rectifiers, chargers) and inductors, other than EV chargers | 18% |
| 8506 | Primary cells and primary batteries | 18% |
| 8507 | Electric accumulators (rechargeable batteries) | 18% |
| 8508 | Vacuum cleaners | 18% |
| 8509 | Electro-mechanical domestic appliances (mixers, grinders, etc.) | 18% |
| 8510 | Shavers, hair clippers and hair-removing appliances | 18% |
| 8516 | Water heaters, hair dryers, irons and other electro-thermic domestic appliances | 18% |
| 8517 | All goods (telephones, smartphones, routers, etc.) | 18% |
| 8518 | Microphones, loudspeakers, headphones, earphones, amplifiers | 18% |
| 8519 | Sound recording or reproducing apparatus | 18% |
| 8523 | Discs, tapes, solid-state storage devices, smart cards | 18% |
| 8525 | CCTV cameras, digital cameras, video camera recorders (with stated exceptions) | 18% |
| 8528 | Television sets, computer monitors, set-top boxes, projectors | 18% |
| 8529 | Parts for headings 8525 to 8528 | 18% |
Exceptions to watch:
- EV chargers and charging stations under 8504 are listed in Schedule I at 5%, separate from other converters.
- Solar cookers are excluded from the 8516 entry in Schedule II.
- Some medical electronics (heading 9018) are in Schedule I at 5%; see HSN code for medicines for medical items.
Worked example: an electronics store invoice
A Hyderabad electronics store sells to a registered office in Chennai (inter-state, so IGST):
| Item | HSN | Qty | Unit price | Taxable value | IGST 18% |
|---|---|---|---|---|---|
| Laptop | 8471 | 4 | ₹48,000 | ₹1,92,000 | ₹34,560 |
| 27-inch monitor | 8528 | 4 | ₹14,500 | ₹58,000 | ₹10,440 |
| Wireless router | 8517 | 1 | ₹3,200 | ₹3,200 | ₹576 |
| 1.5-ton split AC | 8415 | 2 | ₹36,000 | ₹72,000 | ₹12,960 |
| Total | ₹3,25,200 | ₹58,536 |
Invoice total = ₹3,83,736.
Because the consignment value is above the e-way bill limit, the store also generates an e-way bill using the same HSN codes in Part A. If the store's turnover makes it liable to e-invoicing, the HSN on each line must also match the e-invoice master. See what is e-invoicing.
Before and after comparison: Before 22 September 2025, ACs and larger TVs were in the 28% band. On the same two ACs, tax at 28% would have been ₹20,160; at 18% it is ₹12,960, a difference of ₹7,200. This is why price lists and item masters needed updating on the change date.
What about accessories, parts and repairs?
- Parts: Many headings have a dedicated "parts" heading (for example 8529 for parts of TVs and cameras). Parts that are general-purpose (screws, cables) may fall elsewhere.
- Cases and covers: Laptop bags or phone covers are usually classified by their material (plastic, leather, textile), not as electronics.
- Cables and connectors: Usually heading 8544 for insulated wire and cable; check the current rate.
- Repair and maintenance: These are services. The official Scheme of Classification of Services places maintenance and repair under heading 9987, and the rate comes from the services rate notification. See what is SAC code.
How should electronics sellers set up billing?
- Assign HSN per item, using 6 or 8 digits if you also import or if a heading has exceptions (8504).
- Track serial numbers for high-value goods so warranty claims and returns can be matched to the original invoice.
- Generate e-way bills for consignments above the limit; see how to generate e-way bill.
- Use credit notes for returns and price-protection claims with the same HSN and rate.
- Review rates on notification dates; electronics moved from 28% to 18% on 22 September 2025.
Billing Software by Betterwork keeps HSN on each item, generates e-invoices and e-way bills from the same data, and exports HSN summaries for GSTR-1.
How do I handle the rate change on old stock and pending orders?
Electronics retailers faced a practical question on 22 September 2025: what rate applies to stock bought at the old rate, orders booked earlier and advances already received? The broad principle in GST is that tax is charged at the rate in force at the time of supply, which depends on the dates of invoice, payment and delivery.
A simplified view for goods:
| Situation | Practical approach |
|---|---|
| Stock bought before the change, sold after | Charge the new rate on the sale invoice |
| Invoice issued before the change, goods delivered after | The time-of-supply rules decide; take advice for large orders |
| Advance received before the change, invoice after | Check the change-in-rate rules; for goods, tax on advances generally is not payable at receipt |
| Sales return after the change of a sale made before | Credit note at the rate charged on the original invoice |
The detailed rules are explained in time of supply under GST. For a store, the most important step was updating the item master on the change date so every bill from that day used the new rate.
Example: MRP and price lists after a rate change
Consumer electronics are usually sold at a GST-inclusive price. Suppose a Kochi store had a TV listed at ₹59,000 inclusive of 28% GST before the change:
- Old taxable value = ₹59,000 ÷ 1.28 = ₹46,093.75
- At 18%, the same taxable value gives tax of ₹8,296.88 and a new inclusive price of ₹54,390.63
If the store kept the old inclusive price of ₹59,000 after the change, it would have been charging ₹4,609.37 more than needed to recover the same pre-tax price. Rate changes should flow through both your item master and your price labels.
Which codes cover common accessories?
| Accessory | Where to look |
|---|---|
| USB and power cables | 8544 (insulated wire and cable), Schedule II at 18% |
| Memory cards, pen drives, SSDs | 8523 (solid-state storage), Schedule II at 18% |
| Power banks | Usually 8507 (accumulators); confirm the code |
| Headphones and earbuds | 8518, Schedule II at 18% |
| Keyboards, mice | Units of 8471, Schedule II at 18% |
| Phone and laptop cases | Classified by material, not as electronics |
Quick checklist for electronics billing
- Is the item a complete device, a part, or an accessory classified by its material?
- Does the heading have an exception (such as EV chargers within 8504)?
- Is the line a sale of goods or a repair or installation service needing a SAC?
- Does the consignment value require an e-way bill?
- Is the business above the e-invoicing threshold?
- Has a serial number been recorded for warranty and returns?
Most electronics billing errors come from point 1 and point 3: accessories coded as devices, and repair labour coded as goods.
How should an electronics retailer handle bundles and offers?
Electronics are often sold with extras: a free cover with a phone, a stand with a TV, or installation with an AC. How you bill these affects the code and rate.
- Free items given with a sale. If the free item is part of the deal and the customer pays one price, the price covers both items. Show the main item and, where your practice requires, list the accessory at zero value with its own code so stock moves correctly. Ask your adviser how to treat input tax credit on the free item.
- Combo packs at one price. If two items are naturally bundled and one is clearly the main supply, the bundle is generally taxed as a composite supply at the rate of the principal item. If they are not naturally bundled, the mixed-supply rule applies and the highest rate in the bundle is charged on the whole price.
- Installation charged separately. If installation is a separate charge, bill it as a service line with a SAC from heading 9987, not under the goods heading.
- Extended warranties. A warranty sold for an extra fee is a service and needs its own line and code.
Step list for a new product line
- Confirm whether the item is a complete device, a part or an accessory.
- Read the heading wording and any chapter notes.
- Pick the deepest sub-heading you can confirm.
- Match it to the current rate schedule.
- Record the decision in the item master.
Common mistakes in electronics GST
- Using the 28% rate for ACs or TVs. These moved to 18% from 22 September 2025.
- Coding EV chargers with phone chargers. EV chargers under 8504 are at 5%; other converters are at 18%.
- Classifying accessories as the main device. A phone cover is not 8517.
- Billing repairs with goods HSN. Repair labour needs a SAC.
- Not updating stock bought before the rate change. The rate applies at the time of supply, not at the time you bought the stock.
- Ignoring later amendments. Notification 9/2025 was amended (for example, by Notification 19/2025 from 1 February 2026). Check the latest version before relying on any rate. See GST rates and slabs.
Key takeaways
- Most electronics sit in HSN Chapters 84 and 85.
- Phones, computers, TVs, ACs, fridges, washing machines and audio gear are at 18% from 22 September 2025.
- EV chargers and certain medical devices are exceptions at 5%.
- Repairs are services billed under SAC, not HSN.
- Use the same HSN on invoices, e-invoices, e-way bills and GSTR-1.
This guide is general information, not tax advice. Rules last checked on 20 October 2026; confirm with your tax professional for your situation.