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UPDATE: As per 39th GST Council Meeting, the GST rate on mobile phones and the specified parts will be increased from 12% to 18% with effect from 1st April, 2020.
Mobile phones and mobile accessories in India have been brought under Goods and Services Tax. The GST rate on mobiles is currently 12% irrespective of whether the device is a smartphone or a feature phone. The GST rate on electronic mobile accessories is 18% however other accessories may feature different GST rates. In the following sections we will take a closer look at the applicable GST rates on these key types of electronics products.
| Type of Product | GST Rate |
| Smart phone/Feature Phone | 18% |
| Parts for manufacture of cell phone | 18% |
| Telephone sets (landline phones) | 18% |
| Mobile Battery / Power bank (Lithium ion) | 18% |
| Mobile charger | 18% |
| Earphone | 18% |
| Memory Card | 18% |
| USB Cable | 18% |
| Screen Protector (Tempered Glass/Plastic) | 18% |
* with effect from 1st April, 2020.
Note: Rates updated as of March 2020
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Types of GST Applicable to Mobile Phone Purchases
Typically, mobile phone purchases attract CGST (Central GST) + SGST (State GST)/UTGST (Union Territory GST) or IGST (Integrated GST) depending on certain factors. In case, you buy a cell phone from a seller located in your state/union territory, you will pay CGST of 9% + SGST/UTGST of 9%. If your mobile phone seller is located outside of your state/union territory, e.g. an e-commerce vendor, you will pay IGST of 18% on your purchase.
Know About Latest GST Rates
