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GST on TV in India: HSN Code and GST Rate for LED Televisions
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).
HSN code | Items | GST Rate |
8528 | GST on LED TV 32 inches and below | 18% |
8528 | Set top Box for Television (TV) | 18% |
8528 | Monitors and projectors | 18% |
8528 | GST on LED TV 43 inches | 18% |
8528 | GST on LED TV 55 inch, | 18% |
8528 | GST on LED TV 55 inch and above | 18% |
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%.
| Particulars | Before GST (Rs) | Post GST (Rs) |
|---|---|---|
| Value of LED TV 32 inches | 10,000 | 10,000 |
| Add: Excise duty at 12.5% | 1,250 | – |
| Total value | 11,250 | 10,000 |
| Add: VAT at 12.5% | 1,406 | – |
| Add: GST at 18% | – | 1,800 |
| MRP of LED TV 32 inches | 12,656 | 11,800 |
Read more: GST on Mobile Phones: Applicability, HSN Code and GST Rate
Frequently Asked Questions
About the Author
Annapoorna
I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more
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