GST on TV in India 2026: Latest Rate, HSN Code and Tax Slab

Various television types are liable for Goods and Services Tax (GST). The implementation of GST and the subsequent subsuming of all other tax regimes have impacted the television industry and its components in different ways. GST on TV has impacted both manufacturers as well as consumers in India.

Key Takeaways

The 56th GST Council meeting has announced important updates with changes effective from 22nd September 2025:

• GST on all TVs, including those 32 inches or smaller, has been reduced from 28% to 18%.

GST on the sale of TV

Under GST, sale of television or sale of TV is taxed as any other electronic item. Section 7 states that any supply will be covered under the scope of GST unless specifically exempted. Hence, sale or leasing of TV is subject to GST at rates discussed in the next section. Sale of TV or leasing of TV is taxable under GST and not exempt by any notification.

The MRP of TV in stores or price quoted in online shopping is generally inclusive of GST. For sale of TV, the value of supply to compute GST is the sale price of the TV and its accessories.

GST Rate on TV and HSN Code

HSN Chapter 85 contains the HSN code for all televisions and parts thereof. From 22 September 2025, all televisions under Chapter 85 are subject to an 18% GST tax (following the 56th GST Council update).

Price of TV before and under GST

During the pre-GST era, most of the states in the country levied a Value added tax (VAT) on home electronics at the rate of 11% to 12.5%. Then again, the same electronics segment also had excise duty of 12.5%. So, consumers paid 23-28% as taxes on televisions. Some states used to charge OCTROI at 5% over and above the above rate. 

With the introduction of GST on televisions, the bifurcation in taxation has been eliminated. TVs up to 32" were at 18% while larger sizes were at 28%. Following the 56th GST Council meeting (effective September 22, 2025), all televisions are taxed at a uniform rate of 18% GST. As a result, prices of larger TVs should fall relative to the old 28% slab, while ≤32" models remain unchanged at 18%.

Read more: GST on Mobile Phones: Applicability, HSN Code and GST Rate