Almost every electronic item a household buys now carries 18% GST. Mobile phones, laptops, televisions of any size, air conditioners, refrigerators, washing machines and dishwashers all sit in the same slab. Air conditioners, dishwashers, televisions above 32 inches, monitors and projectors used to be taxed at 28%; the GST Council moved them to 18% from 22 September 2025. Phones, laptops, fridges and washing machines were already at 18% and stayed there.
GST rate and HSN code for each appliance
| Item | HSN | GST now | What GST 2.0 changed |
|---|---|---|---|
| Air conditioner (split, window) | 8415 | 18% | Cut from 28% |
| Television above 32 inches (LED, LCD) | 8528 | 18% | Cut from 28% |
| Television up to 32 inches | 8528 | 18% | No change |
| Computer monitor, projector | 8528 | 18% | Cut from 28% |
| Dishwasher (household) | 8422 11 00 | 18% | Cut from 28% |
| Inverter and car batteries (non lithium-ion) | 8507 | 18% | Cut from 28% |
| Mobile phone, smartphone | 8517 | 18% | No change |
| Laptop, desktop computer | 8471 | 18% | No change |
| Refrigerator, freezer | 8418 | 18% | No change |
| Washing machine (incl. washer-dryer) | 8450 | 18% | No change |
| Vacuum cleaner | 8508 | 18% | No change |
| Mixer grinder, juicer | 8509 | 18% | No change |
| Microwave, geyser, electric iron, room heater | 8516 | 18% | No change |
Source: Notification 9/2025-Central Tax (Rate), Schedule II, entries 404 (8415), 407 (8418), 411 (8422), 437 (8450), 456 (8471), 480 (8507), 481 (8508), 482 (8509), 489 (8516), 490 (8517) and 500 (8528), in force from 22 September 2025; 56th GST Council press release and PIB factsheet (September 2025) for the items cut from 28%. Fridges, washing machines, vacuum cleaners, mixers and 8516 appliances moved from 28% to 18% back in July 2018, and mobile phones have been at 18% since April 2020.
Accessories and smaller gadgets
Accessories follow their own headings, and the ones below are all in Schedule II at 18%. Electric vehicle chargers are the exception under 8504: they have their own 5% entry.
| Item | HSN | GST |
|---|---|---|
| Earphones, headphones, Bluetooth speakers | 8518 | 18% |
| Phone and laptop chargers, adapters | 8504 | 18% |
| Power banks and other lithium-ion batteries | 8507 | 18% |
| Printers | 8443 | 18% |
| Ceiling and table fans | 8414 | 18% |
| Pen drives, memory cards, SSDs | 8523 | 18% |
Source: Notification 9/2025-CT(R), Schedule II entries 401 (8414), 430 (8443), 477 (8504), 480 (8507), 491 (8518) and 495 (8523); Schedule I entry 438 for EV chargers at 5%. For any other code, search our HSN code finder.
Worked example: a split AC bought in Pune
Rohan Deshpande buys a 1.5 ton inverter split AC from a shop on Karve Road in Kothrud. The tag says ₹41,300, all taxes included. The shop is in Maharashtra and so is Rohan, so the bill splits the 18% into 9% CGST and 9% SGST. To find the tax inside an inclusive price, divide by 1.18.
| At 28% (until 21 Sep 2025) | At 18% (now) | |
|---|---|---|
| Taxable value | ₹35,000 | ₹35,000 |
| CGST | ₹4,900 (14%) | ₹3,150 (9%) |
| SGST | ₹4,900 (14%) | ₹3,150 (9%) |
| Bill total | ₹44,800 | ₹41,300 |
On the same pre-tax price, the cut is worth ₹3,500 on this AC. Real shelf prices also move with brand discounts and festive offers, so ₹41,300 is only a round number for the maths. Installation, copper piping and an extended warranty often appear as separate lines; those are services or parts and are usually billed at 18% too.
A 55-inch TV works the same way. At an inclusive ₹47,200, the value before tax is ₹40,000 and the GST is ₹7,200. Under the old 28%, that ₹40,000 set would have cost ₹51,200.
Buying online from a seller in another state? The bill then shows 18% IGST in one line in place of the CGST and SGST pair. The total tax is the same. The CGST and SGST calculator and the IGST calculator handle both cases.
The quick bill check: 28% after 22 September 2025 is wrong
Look at three things on the invoice: the date, the HSN code and the tax rate. For any appliance in the tables above, a bill dated 22 September 2025 or later should show 18% (9% + 9%, or 18% IGST). If you see 28%, or 14% CGST plus 14% SGST, the shop has used the old rate, and you have paid more tax than the law asks for. Ask for a corrected invoice. Also check that the HSN matches the product; an AC billed under some unrelated heading is a red flag.
What about orders that straddled the change? Section 14 of the CGST Act looks at three events: delivery, invoice and payment. When two of them fall on or after 22 September 2025, the new rate applies. Say Kavita in Pimpri paid a booking advance for a dishwasher on 15 September 2025, and the shop delivered it and raised the invoice on 25 September. Two of the three events came after the change, so her bill should show 18%, and the advance gets adjusted against that lower total.
One more check is useful if you run a business. A registered buyer can usually claim input tax credit on a laptop, printer or AC used for the business, but only when the invoice carries your GSTIN and the correct tax lines. Our GST invoice format page shows what a valid bill must contain, and the full slab list is on GST rates 2026.
Is there any cess on electronics?
No. Compensation cess did not apply to these appliances before GST 2.0 either. The 18% is the whole tax on a mobile, TV or fridge bill.
Frequently Asked Questions
What is the GST on mobile phones in 2026?
What is the GST on air conditioners now?
Is the GST on a 43-inch or 55-inch TV still 28%?
What is the GST rate on laptops and refrigerators?
How do I find the GST in an inclusive appliance price?
General information, not tax advice. Prices and names in the examples are illustrative.
Last reviewed 9 November 2026.