The Goods and Services Tax (GST) regime has significantly impacted the pricing of electronic goods in India. As we move into 2025, understanding the current GST rates for mobile phones, laptops, and accessories is crucial for both consumers and businesses.
GST Rates on Mobile Phones
Initially, the GST rate on mobile phones was 12%. However, to correct the inverted duty structure (where tax on inputs was higher than tax on output), the government increased the rate to 18%.
- Standard Rate: 18% for all mobile phones and smartphones.
- Feature Phones: 18%
This uniform rate simplifies the tax structure but has led to a slight increase in the final price for consumers.
GST on Laptops and Computers
Laptops and desktops fall under the 18% GST slab. This applies to:
- Personal Laptops
- Desktop Computers
- Tablets
However, computer monitors exceeding 32 inches attract a higher GST rate of 28%.
GST on Accessories and Peripherals
The tax rates for accessories vary:
| Item | GST Rate |
|---|---|
| Printers & Scanners | 18% |
| Monitors (up to 32 inches) | 18% |
| Monitors (above 32 inches) | 28% |
| Keyboards & Mice | 18% |
| USB Cables & Chargers | 18% |
| Power Banks | 18% |
Input Tax Credit (ITC) for Businesses
Businesses purchasing electronics for official use can claim Input Tax Credit (ITC). This means the GST paid on laptops, phones, and other office equipment can be set off against the GST liability on their sales.
Conclusion
While the 18% rate is standard for most electronics, it's essential to keep an eye on specific categories like large monitors which attract higher tax. For businesses, leveraging ITC can significantly reduce the effective cost of these assets.