GST on TV in India 2025: HSN Code and Latest Updates

Are you curious about the GST on TVs in India for 2025 - 2026? You're definitely not the only one!

Whether you're a consumer eyeing for a new TV, a hotelier looking to buy in bulk, or a business managing your retail stock, getting a grip on how the Goods and Services Tax (GST) affects televisions can help you avoid any surprise costs and compliance headaches.

In short, For TVs larger than 32 inches, the GST is set at 28%, while 32 Inch and smaller models usually fall under the 18% GST category. But that’s just scratching the surface.

This in-depth article, spanning over 2000 words, will walk you through the below topics:

- The latest GST rates for all types of TVs
- Detailed HSN codes for TVs and TV spare parts
- A price comparison before and after GST was implemented
- GST implications on repairs, services, and accessories
- Real world calculation examples of GST implementation
- Frequently asked questions about GST on TV
- Official updates from the GST Council for the fiscal year 2025-2026

Chapter 1: GST on Televisions in 2025-26

The GST framework categorizes television products based screen sizes. Here’s a detailed breakdown:

Real-World Example:

Buying a 55 inch smart TV priced at ₹50,000:

• • GST (28%) = ₹14,000

  • Final Price = ₹64,000

Chapter 2: HSN Code for Televisions

HSN (Harmonized System of Nomenclature) codes play a crucial role in ensuring GST compliance, particularly for B2B transactions and when it comes to import/export activities.

HSN for Complete TV Units HSN Code: 8528

Description: This category covers monitors and projectors that don’t include television reception apparatus, as well as reception apparatus for television, regardless of whether they come with radio-broadcast receivers or sound/video recording and reproducing equipment.

HSN for TV Parts and Accessories HSN Code: 8529

This includes:

- TV remote controls

- Display panels

- Circuit boards

- Speakers

- Power supplies

HSN Code Requirements in 2024 For businesses with a turnover exceeding ₹5 crore, it’s essential to include 6-digit HSN codes on invoices.

Starting in April 2024, validating HSN codes will be a requirement for GSTR-1 filings.

How to Locate the HSN Code for Your TV You can use the CBIC HSN Lookup Tool or check your manufacturer’s invoice for the information you need.

Chapter 3: GST Impact on TV Prices

Before GST, multiple taxes were levied:

• VAT: 12.5% – 15%

• Excise Duty: ~12%

• Local Levies: Octroi, Entry Tax (1% – 5%)

Issues Before GST:

• Cascading Effect: Tax on tax

• Lack of Transparency: Different rates in different states

• Compliance Burden: Multiple forms, assessments

Post GST On TV Scenario:

Case Study: 43 inch Samsung LED TV

• Pre GST MRP: ₹45,000

  • VAT: ~₹5,625

  • Excise: ~₹5,400

  • Final Price: ₹56,025

• Post GST MRP: ₹45,000 + 28% = ₹57,600

Net price increase is negligible, but compliance and ITC benefits are substantial.

Chapter 4: GST on TV Repairs, Installation, and AMC

When you purchase a new TV, keep in mind that services such as repairs, installation, and annual maintenance come with GST as well.

GST on TV Services Breakdown:

If these services are included in one invoice along with the TV, the GST could automatically be set at 28%. Therefore, it's best for dealers to bill for services separately.

Chapter 5: Sector-Specific GST Implications

1. Hotels and Hospitality

Hotels typically purchase TVs in bulk for their guest rooms and lobbies. Given the large quantities involved, ensuring GST compliance is essential.

Eligible for ITC: Absolutely, as long as the TVs are utilized in business operations.

Common Misstep: Forgetting to claim ITC with the correct invoice that includes the HSN code.

2. Electronics Retailers

Retailers need to keep meticulous invoice-level records.

Tip: Implement GST-compliant POS systems that seamlessly incorporate HSN codes.

Bulk Orders: It’s important to distinguish between input tax credits for goods and those for services.

3. E-commerce Platforms

Platforms like Flipkart, Amazon, and local sellers are required to display prices that include GST.

Marketplace Commissions: These also incur GST at a rate of 18%.

Invoice Format: It’s crucial that invoices show the GSTIN and break down the base price plus GST.

Chapter 6: Frequently Asked Questions

Q1: Is there GST on second-hand TVs?

If you're buying from an individual, there's no GST. But if it's from a registered dealer, you might be looking at 18% or 28%, depending on the TV's condition.

Q2: What is the GST on TV installation?

If the installation fee is separate from the TV price, it comes with an 18% GST.

Q3: How can businesses claim a GST refund on TVs?

Businesses registered under GST can claim an Input Tax Credit. Just make sure you have a valid HSN code and invoice handy.

Q4: What is the HSN code for a 55-inch smart TV?

The HSN Code is 8528, and the GST rate is 28%.

Q5: Can I dodge GST by buying a TV that's under 32 inches? Absolutely! TVs that are under 32 inches only have an 18% GST.

Chapter 7: GST Council Updates for FY 2025-26

In the fiscal year 2025-26, there weren't any significant changes to GST rates for televisions. However, some important procedural updates and compliance requirements were rolled out:

Despite the push from electronics manufacturers for a rate reduction on 32–43 inch models, the GST rate for TVs remains unchanged.

HSN Code Validation in GSTR-1: Starting April 1, 2024, all taxpayers who file GSTR-1 will need to validate their HSN codes against the official database.

E-invoicing Threshold: The threshold has been lowered to a turnover of ₹5 crore. Retailers and B2B sellers of TVs will need to implement e-invoicing if they exceed this limit.

Input Tax Credit (ITC) Scrutiny: The GST Network (GSTN) is now more stringent in matching invoices with GSTR-2B. Any invalid HSN codes or discrepancies in values could result in the blocking of ITC.

Chapter 8: Common Myths vs. Facts About GST on TVs

When it comes to GST and how it applies to televisions, there's a lot of confusion and misinformation floating around. This chapter aims to set the record straight.

Understanding the truth behind these myths can save both consumers and businesses from unexpected tax liabilities.

If you have any questions or queries for GST on TVs, Please drop your comments below and we will replay back shortly.