Discover the 18% GST rate on televisions in India, HSN codes, and price impacts. Learn how the unified tax structure affects consumer costs.
The GST rate on televisions in India depends on screen size: smaller televisions fall in a lower GST slab while larger-screen TVs attract a higher slab. This guide explains the applicable rates by screen size, the HSN classification (8528), and when business buyers can claim input tax credit.
In India, various types of televisions are subject to the Goods and Services Tax (GST). The introduction of GST, which absorbed earlier tax systems, has significantly affected the television manufacturing sector and its consumers. Recent updates from the 56th GST Council meeting, effective September 22, 2025, include a reduction in GST for all televisions, regardless of size, from 28% to 18%.
GST on Television Sales
The sale or lease of televisions falls under the GST framework, similar to other electronic goods. According to Section 7 of the GST Act, all supplies are subject to GST unless a specific exemption applies. Televisions are not exempted, therefore, their sale or leasing is taxable. The Maximum Retail Price (MRP) displayed for televisions in retail and online stores typically includes GST. When calculating GST, the value of supply includes the selling price of the television and any accompanying accessories.
GST Rate and HSN Code for Televisions
HN Chapter 85 covers the Harmonized System of Nomenclature (HSN) codes for televisions and their components. Effective September 22, 2025, all televisions listed under Chapter 85 are taxed at a uniform GST rate of 18%, as per the latest GST Council revisions.
| HSN Code | Items | GST Rate |
|---|---|---|
| 8528 | LED TVs (32 inches and below) | 18% |
| 8528 | Set-top Boxes for Televisions | 18% |
| 8528 | Monitors and Projectors | 18% |
| 8528 | LED TVs (43 inches) | 18% |
| 8528 | LED TVs (55 inches) | 18% |
| 8528 | LED TVs (55 inches and above) | 18% |
Television Pricing: Pre and Post GST
Before GST, home electronics, including televisions, were subject to various taxes. Most states applied Value Added Tax (VAT) between 11% and 12.5%, alongside a 12.5% excise duty. This resulted in consumers paying total taxes ranging from 23% to 28%, with some states adding an additional 5% Octroi. The implementation of GST streamlined these taxes. Initially, TVs up to 32 inches had an 18% GST rate, while larger models were taxed at 28%. However, following the 56th GST Council meeting, effective September 22, 2025, a single 18% GST rate now applies to all televisions. This change is expected to reduce prices for larger TVs previously in the 28% bracket, while prices for models 32 inches and smaller will remain consistent at 18%.
| Particulars | Before GST (INR) | Post GST (INR) |
|---|---|---|
| Base Value of LED TV (32 inches) | 10,000 | 10,000 |
| Add: Excise Duty (12.5%) | 1,250 | – |
| Subtotal | 11,250 | 10,000 |
| Add: VAT (12.5%) | 1,406 | – |
| Add: GST (18%) | – | 1,800 |
| Final Retail Price (MRP) of LED TV (32 inches) | 12,656 | 11,800 |
Frequently Asked Questions
What is the GST rate on televisions?
It varies by screen size – smaller TVs are in a lower slab and larger-screen TVs in a higher slab.
Under which HSN code are TVs classified?
Televisions are generally classified under HSN 8528.
Can businesses claim ITC on TV purchases?
Yes, if the TV is used for business purposes, subject to standard ITC conditions.
Does GST make large TVs more expensive?
The higher slab on larger screens adds to their price compared with smaller televisions.
