GST on Mobile Phone & Accessories in 2025

In the modern fast running world, the Mobile phone plays a very important role in everyone’s life. Thus, this device is used by millions of people for personal and business use. Hence, it becomes very important to know the mobile bills & rate of GST on the mobile phone. Thus, the more the GST tax, the more the price of phone & accessories.

Rate of GST On Mobile Phone

Prior to March 2020, the rate of GST on mobile phones was 12%. However, from April 1, 2020, the GST on mobile phones has been increased to 18%. Thus, if your mobile phone’s basic price is Rs. 10,000/-, you have to pay Rs. 1800/- as a GST Tax. Thus the final amount of your phone becomes Rs. 11800/-

GST on Mobile Accessories

The mobile phone comes with various accessories like an electrical charger, Earphone, battery, and other spare parts. Thus, the GST on mobile accessories also now comes under 18% GST bracket. Hence, if you buy a mobile accessory from your local shop they will charge you CGST 9% + SGST 9%. Similarly, if you buy it through online stores like Amazon they will charge IGST @18%.

GST on iPhone

The Goods and Services Tax (GST) on iPhones in India is set at 18%. This rate is consistent with the GST applied to other mobile phones and falls under the Harmonized System of Nomenclature (HSN) code 8517.

Breakdown of GST on iPhones

1. GST Rate: The GST rate on iPhones is 18%. This is divided into:
   • Central GST (CGST): 9%
   • State GST (SGST): 9%
   • If the purchase is made from a dealer in a different state, Integrated GST (IGST) at 18% is applied.
2. Customs Duty: In addition to GST, iPhones imported into India are subject to customs duties. As of the latest updates, the customs duty on imported iPhones is around 15%.
3. Impact on Pricing: The combined effect of GST and customs duties significantly impacts the final price of iPhones in India. For example, if an iPhone costs ₹70,000 to manufacture, the addition of customs duty and GST can raise the final price to over ₹1,00,000.

GST on Refurbished iPhones

For refurbished iPhones, the GST rate remains at 18%, but it is applied differently. GST is calculated on the profit margin rather than the full selling price. For instance, if a retailer buys a refurbished iPhone for ₹50,000 and sells it for ₹70,000, GST is applied only to the ₹20,000 profit margin.

Input Tax Credit (ITC)

Businesses purchasing iPhones for business use can claim Input Tax Credit (ITC) on the GST paid, provided they meet all regulatory requirements, such as having a valid GST invoice and purchasing from a registered supplier.

Read about T Mobile Esim Service

Mobile Recharge and Bills

The GST on mobile recharge is 18%. This is applicable even for postpaid mobile bills you receive from VI, BSNL, Reliance, etc. Therefore, your get your recharge value after deducting 18% GST from the total recharge amount.

Input Tax Credit

Is input tax credit on mobile phones eligible? People ask this question frequently especially the business stakeholders. There is no straight answer to this question. Let us understand this in detail.

According to the GST ACT, an input tax credit is available on, anything that used for the furtherance of business. That means if you are buying the mobile phone for a business purpose then the input tax credit is allowable.

In order to get the benefit of the input tax credit on such mobile phone, you need to have a valid GST invoice with Tax breakup.

Read more about GST Invoice Rules

If you are buying any phone or accessory and if you do not have a valid B2B invoice, the ITC is not allowable. Many times businesses people purchase mobile phones online through the e-commerce portal. Recently we noticed that Amazon is selling mobile phones with no ITC availability.

How to identify a product with a GST Invoice from Amazon?

Here is how to identify the product you want to purchase from Amazon with GST Invoice. Amazon does not issue a GST invoice for every purchase you make. Hence, Identify the GST invoice through the below steps.

• Select the GST invoice under Invoice in the search filter menu, when viewing search results.
• you can find GST inclusive and exclusive prices on the product detail page.
• If GST credit is unavailable for your product you will see “GST credit not available.”
• The Products which have GST invoice and GST credit available will see a GST invoice badge. It is visible next to the seller name on the product detail page, and also on the offer listings page.

Frequently Asked Questions