Introduction
Understanding GST on mobile laptop computer TV is essential for businesses and consumers in India navigating the Goods and Services Tax (GST) regime, effective since July 1, 2017. These electronic devices, critical for personal and professional use, attract specific GST rates under the Companies Act, 2013, impacting pricing and compliance during company registration or purchases in cities like Patna or Bangalore. This blog provides a comprehensive guide on GST on mobile laptop computer TV in 2025, detailing rates, HSN codes, compliance requirements, and how TaxQue streamlines GST processes for businesses.
What Is GST on Mobile Laptop Computer TV?
GST on mobile laptop computer TV refers to the tax levied under India’s GST framework on the supply of mobile phones, laptops, computers, and televisions. GST, a destination-based tax, replaces multiple indirect taxes (e.g., VAT, excise duty) with unified rates, administered by the GST Council. The rates vary by product category, affecting final prices and input tax credit (ITC) eligibility for businesses. For clarity, “TV phones” is interpreted as TVs, as no distinct category exists; mobile phones are addressed separately. These goods are classified under Harmonized System of Nomenclature (HSN) codes, ensuring uniform taxation across India.
GST Rates and HSN Codes for Mobile, Laptop, Computer, TV
Below is a detailed breakdown of GST on mobile laptop computer TV with current rates and HSN codes for 2025:
| Product | GST Rate | HSN Code | Details |
|---|---|---|---|
| Mobile Phones | 18% | 8517 | Applies to smartphones, feature phones, and bundled accessories (e.g., chargers, USB cables). Intra-state: 9% CGST + 9% SGST; Inter-state: 18% IGST. |
| Laptops | 18% | 8471 | Includes all laptops (e.g., MacBooks) and personal computers. Intra-state: 9% CGST + 9% SGST; Inter-state: 18% IGST. |
| Computers (Desktops) | 18% | 8471 | Covers desktop PCs and micro-computers. Same tax structure as laptops. |
| Televisions | 18% (up to 32 inches); 28% (>32 inches) | 8528 | Smaller TVs (≤32 inches) taxed at 18%; larger TVs at 28%. Intra-state: 9% CGST + 9% SGST or 14% CGST + 14% SGST; Inter-state: 18% or 28% IGST. |
- Mobile Phones: Since April 1, 2020 (39th GST Council meeting), the GST rate increased from 12% to 18%, impacting prices. For a ₹20,000 phone, GST is ₹3,600, making the total ₹23,600. Accessories like chargers and earphones are also 18%, though some (e.g., cases) may be 28%.
- Laptops/Computers: Uniform 18% rate under HSN 8471, higher than pre-GST VAT (14–15%), adding ~₹9,000 to a ₹50,000 laptop.
- Televisions: TVs up to 32 inches attract 18%; larger TVs face 28%, reflecting luxury classification. A ₹30,000 32-inch TV incurs ₹5,400 GST, while a ₹50,000 40-inch TV incurs ₹14,000.
- Note: Rates are as of June 3, 2025; no recent reductions have been notified, contrary to some 2023 claims.
Compliance and Input Tax Credit (ITC)
GST on mobile laptop computer TV compliance involves:
- GST Registration: Mandatory for businesses with turnover above ₹20 lakh (services) or ₹40 lakh (goods) during company registration in Patna, Bangalore, or elsewhere. GSTIN includes state codes (e.g., 10 for Bihar, 29 for Karnataka).
- Invoicing: Invoices must include GSTIN, HSN code (e.g., 8517 for mobiles), and GST amount (18% or 28%). Intra-state sales split GST into 9% CGST + 9% SGST (or 14% + 14% for 28%); inter-state sales use IGST.
- ITC Eligibility: Businesses can claim ITC on these goods if used for business purposes, with valid invoices showing GSTIN, HSN code, and tax paid. ITC reduces tax liability, e.g., ₹9,000 credit on a ₹50,000 laptop.
- Returns Filing: File GSTR-1 (sales) and GSTR-3B (summary) monthly/quarterly, ensuring correct state codes and HSN codes.
- E-Way Bills: Required for inter-state goods movement above ₹50,000, using state codes.
Impact on Businesses and Consumers
The GST on mobile laptop computer TV has transformed India’s electronics market:
- Uniform Pricing: Replaces state-specific VAT (4–15%), ensuring consistent rates nationwide, benefiting consumers in Patna or Hyderabad.
- Price Increase: The 18% rate (28% for large TVs) raises costs compared to pre-GST (e.g., mobile phones at ~12–31%). A ₹25,000 smartphone now costs ₹29,500.
- Business Benefits: ITC reduces costs for manufacturers and retailers; simplified compliance via GSTN portal enhances efficiency.
- Challenges: High rates (28% for large TVs) and compliance complexity burden SMEs; import duties increase prices for imported devices.
TaxQue simplifies GST on mobile laptop computer TV compliance with expert support for GST registration, invoicing, and return filing. Visit TaxQue’s GST compliance guide or company registration services for seamless solutions.
FAQs
1. What is the GST rate on mobile phones in India?
The GST rate on mobile phones is 18%, applicable to all smartphones and feature phones under HSN 8517.
2. Are laptops and computers taxed at the same GST rate?
Yes, both laptops and desktop computers attract 18% GST under HSN 8471.
3. How much GST is charged on TVs?
TVs up to 32 inches are taxed at 18%; those above 32 inches at 28% under HSN 8528.
4. Can businesses claim ITC on these electronics?
Yes, ITC can be claimed on mobile phones, laptops, computers, and TVs if used for business purposes with valid invoices.
5. How does TaxQue assist with GST on mobile laptop computer TV?
TaxQue provides tools for GSTIN verification, invoice compliance, and return filing. Explore TaxQue’s compliance services.
Conclusion
The GST on mobile laptop computer TV in India, with rates of 18% for mobiles, laptops, computers, and small TVs, and 28% for larger TVs, shapes pricing and compliance for businesses and consumers. Understanding HSN codes (8517, 8471, 8528) and leveraging ITC ensures cost efficiency. Platforms like TaxQue streamline GST on mobile laptop computer TV compliance with expert tools for GST registration and return filing. Stay informed, comply seamlessly, and navigate India’s electronics market in 2025 with confidence.
