GST on Electronics in India 2026: Latest GST Rates & HSN Code

India’s next-gen tax reforms have reshaped GST on electronics in 2026. The shift to simple 5% and 18% slabs makes pricing clearer and products more affordable.

Key Takeaways

• Consumer appliances now attract lower GST rates. 
• TVs, ACs, fridges, and washing machines fall under 18%. 
• Essential and renewable-energy devices attract only 5%. 
• Mobile phones and laptops stay at 18%. 
• HSN codes remain important for correct classification.

What is GST on Electronics?

GST on electronics is an indirect tax on the supply of goods. The GST percentage on electronics depends on the item’s classification under the law. The government frequently updates the rate structure for electronics. That is why business see different GST rates on electronic items over time. Variation depends on the item’s type, size, or use.

GST Rates on Different Electronic Items

The new GST on electronics items makes pricing easier. Check out the updated GST rates on electronic items applied from September 22, 2025:

GST Rates for Renewable Energy and Essential Electronics

Major 2025 reforms reduced the GST on renewable and essential electronics to 5%. This supports both affordability and promotes greener consumer choices. See the updated electronic items rates in the table below.

GST Rate Cut on Household Electrical and Electronic Items

The update means many household GST on electronic products now fall under a lower slab. Below is a table showing household electronics with reduced GST rates on electronic goods:

Note: Previous rates varied widely. Many high-end or large-sized electronics, such as GST on electronics TV, were taxed at 28%.

HSN Codes for Popular Electronic Items

Every electronic product needs a specific HSN code. HSN stands for Harmonised System of Nomenclature. This code helps define the correct GST rate on electronics. Using correct HSN codes ensures accurate tax calculation. It also ensures compliance for both sellers and buyers. These are some examples:

Input Tax Credit (ITC) on Electronics

GST-registered businesses can benefit from the Input Tax Credit. It lowers their GST burden by adjusting input GST against output GST. If you buy electronics for business use, you can claim the GST paid as a credit. This lowers your final tax burden. However, ITC does not apply to personal consumer purchases. Only business-related purchases allow this benefit. Retailers and resellers benefit most from this. They must issue correct invoices with HSN codes. 

Key Impact of the 2025 GST Reforms

The changes have resulted in several significant effects on the market. These reforms reduce prices for many appliances. Buyers enjoy lower costs on TVs, ACs, and fridges. Green products see higher demand due to the 5% slab. Compliance is now easier because fewer slabs exist. The festival season may also see higher sales. Many buyers now research GST on electronic items in India before choosing a product.