GST Rate for Electronics - Updated 2026 Slab & HSN Details

Understanding GST Rates for Electronics in India

The Goods and Services Tax (GST) regime in India has brought about a significant change in the way taxes are levied on various goods and services, including electronics. The GST rate for electronics in India is 18%, with an HSN code of 8517. To calculate the GST amount, you can use our GST calculator widget below.

Calculate GST

function calculateGST() { var basePrice = document.getElementById("base-price").value; var gstRate = 0.18; var gstAmount = basePrice * gstRate; document.getElementById("gst-amount").innerHTML = "GST Amount: ₹" + gstAmount.toFixed(2); }

GST Rate and HSN Code for Electronics

HSN Code	Goods/Services	GST Rate (%)	Effective Date
8517	Electronics	18	01-07-2017

Detailed Tax Breakdown for Electronics

The GST rate for electronics is 18%, which is a combination of the central GST (CGST) and state GST (SGST). The CGST rate is 9%, while the SGST rate is also 9%. This means that for every ₹100 of electronics sold, ₹18 will be paid as GST, with ₹9 going to the central government and ₹9 going to the state government.

Composition vs Regular Scheme

The GST rate for electronics is the same under both the composition scheme and the regular scheme. However, the composition scheme has a lower tax rate of 1% for manufacturers and 2.5% for restaurants, but it has a turnover limit of ₹1.5 crore. The regular scheme has no turnover limit, but it requires more compliance and has a higher tax rate.

Scheme	GST Rate (%)	Turnover Limit
Composition Scheme	1-2.5	₹1.5 crore
Regular Scheme	18	No limit

Comparison with Pre-GST Tax Regime

Before the introduction of GST, the tax regime for electronics in India was complex and had multiple tax rates. The central excise duty was 12.5%, while the value-added tax (VAT) ranged from 5-15% across different states. The GST rate of 18% is higher than the pre-GST tax rate in some states, but it is lower in others.

Pre-GST Tax Rates for Electronics

State	VAT Rate (%)	Central Excise Duty (%)	Total Tax Rate (%)
Maharashtra	5	12.5	17.5
Delhi	5	12.5	17.5
Tamil Nadu	15	12.5	27.5

Frequently Asked Questions

We have compiled a list of frequently asked questions regarding input tax credit and compliance for electronics businesses in India.

Input Tax Credit

• Can I claim input tax credit for GST paid on electronics purchases?
• How do I calculate the input tax credit for electronics purchases?
• What are the documents required to claim input tax credit for electronics purchases?

Yes, you can claim input tax credit for GST paid on electronics purchases. The input tax credit can be calculated by multiplying the GST rate by the purchase price of the electronics. The documents required to claim input tax credit include the invoice, receipt, and GST return.

Compliance Tips

To avoid common billing mistakes associated with electronics, follow these compliance tips:

1. Ensure that the GST rate is correctly calculated and mentioned on the invoice.
2. Verify that the HSN code for electronics is correctly mentioned on the invoice.
3. Keep accurate records of electronics purchases and sales, including invoices, receipts, and GST returns.

By following these compliance tips, you can avoid common billing mistakes and ensure that your electronics business is GST-compliant.