GST Rates on Electronics and Electrical Items (Updated Sep 22, 2025)

New GST rates on electronics and electrical items effective from Sept 2025! ACs, TVs, monitors, projectors and dishwashers now at 18% GST, reduced from 28%, making appliances more affordable.
Check Eligibility
Business Loan
Check Eligibility
4 min read
25 January 2025

As India advances toward a digitally empowered economy, the demand for electronic products has surged significantly. Introduced in 2017, the Goods and Services Tax (GST) aimed to unify the country's indirect tax system. Now, with recent "next-gen" reforms, GST has been further simplified into a streamlined two-slab structure of 5% and 18%, replacing the earlier 12% and 28% rates on most goods and services — including electronics.

This tax rationalisation is a key move toward making essential electronic goods more affordable, encouraging higher consumption and aligning with the government’s vision of a Digital India. For retailers and manufacturers alike, understanding the impact of these revised GST rates is critical for pricing, planning, and compliance.

Using a GST Calculator remains vital for determining accurate tax liabilities, while knowing the documents required for GST registration is essential for new businesses entering the market.

What is the New GST Rate Structure on Electronics?

The GST rate on electronic items now mainly falls under two simplified tax slabs: 5% and 18%, with the earlier 12% and 28% rates largely phased out. This change is aimed at making electronics more affordable and the tax structure more transparent. Understanding these updated rates, along with the applicable GST state code, is essential for both consumers and businesses to accurately assess costs and plan finances effectively.

Key Changes in GST Rates on Electronic Items

GST is levied on most electronic items at varying rates based on their classification. For instance, mobile phones continue to attract 18% GST, while televisions with a screen size of 32 inches or less now fall under the 18% slab, reduced from the earlier 28%. Even for TVs above 32 inches, the rate has been revised from 28% to 18%. Similarly, cameras are now taxed at 18%, down from the previous 28%.

It's important to note that GST compliance can also vary depending on the state in which the business operates. To apply the correct tax rate, always refer to the appropriate GST state code relevant to your location.

Business Loan
Business Loan

Electrical and electronics items taxed at 5% GST

The GST Council has introduced a significant reform by reducing the tax rate on nearly all renewable energy equipment and select essential electronic items to a uniform 5%. This step, effective from September 22, 2025, is aimed at promoting sustainable energy solutions and making eco-friendly technology more affordable for consumers across India.

Revised GST Rates for Renewable Energy and Essential Electronics

Item

Old GST Rate

New GST Rate (Effective Sept 22, 2025)

Electric vehicles

5%

5%

Chargers for electric vehicles

5%

5%

Solar-powered devices (e.g., photovoltaic cells, solar lanterns, solar water heaters, solar cookers)

12%

5%

Wind turbines and wind-powered generators

12%

5%

Biogas plants

12%

5%

Waste-to-energy plants and related devices

12%

5%

Ocean/tidal wave energy devices

12%

5%

Lighters

18%

5%

Utensils, tableware, and kitchenware

18%

5%

Household electric fans

18%

5%

LED lamps

12%

5%


This rationalization not only supports India’s clean energy initiatives but also helps reduce the cost of everyday household and green technology items, making them more accessible to the general public.

List of Electrical and Electronics Items Replaced from 12% GST Rate to 5% GST Rate

The GST Council has revised the tax rate for several electrical and electronic items, reducing them from 12% to a more affordable 5%. This change, effective from September 22, 2025, supports clean energy adoption and enhances affordability of essential green technology products.

Items Moved from 12% to 5% GST Rate

Item

HSN Code

Previous GST Rate

New GST Rate

Solar water heater and system

8419 12

12%

5%

Bio-gas plant

84, 85, 94

12%

5%

Solar-powered devices

84, 85, 94

12%

5%

Solar power generators

84, 85, 94

12%

5%

Windmills and wind-operated electricity generators (WOEG)

84, 85, 94

12%

5%

Waste-to-energy plants and devices

84, 85, 94

12%

5%

Solar lantern or solar lamp

84, 85, 94

12%

5%

Ocean wave/tidal energy devices or plants

84, 85, 94

12%

5%

Photovoltaic cells

84, 85, 94

12%

5%

Instruments for medical, surgical, dental, or veterinary use

9018

12%

5%



Under the new GST tax regime, both new and used mobile phones are subject to a 12% GST tax rate. For more information on the GST rate for mobile phones and accessories, refer to our detailed article on GST on mobile phones.

Electrical and electronics items taxed at 18% GST

The Goods and Services Tax (GST) framework in India has undergone a major simplification, particularly in the electronics segment. As part of the latest reforms, a standard 18% GST rate is now applicable to a wide range of electronic items and consumer durables. This move replaces the earlier higher 28% slab for many products, making these items more affordable and supporting wider consumer access.

Updated GST Rates for Electronics and Electrical Items

Below is a comparison of the previous and revised GST rates, effective from September 22, 2025:

Item

Old GST Rate

New GST Rate

Refrigerators

28%

18%

Television sets (all screen sizes)

18% (up to 32") / 28% (above 32")

18%

Air-conditioners

28%

18%

Washing machines

28%

18%

Dish-washing machines

28%

18%

Mobile phones

18%

18%

Laptops and computers

18%

18%

Monitors and projectors

28%

18%

Printers

18%

18%

Cameras

28%

18%

Vacuum cleaners

28%

18%

Water purifiers

18%

18%

Electric smoothing irons, hair dryers

28%

18%

Electrical capacitors

18%

18%

Electrical resistors

18%

18%

Microphones, loudspeakers, headphones

18%

18%

Electrical transformers, static converters

18%

18%

Closed-circuit television (CCTV) systems

18%

18%

Electric accumulators and separators

28%

18%

Winding wires, coaxial cables, optical fiber

18%

18%

Electronic integrated circuits

18%

18%

Electrical ignition equipment

28%

18%


This uniform rate structure simplifies compliance for businesses and ensures better price transparency for consumers. It also encourages the purchase of modern appliances and tech products by reducing their overall cost burden.

List of Electrical and Electronics Items Replaced from 28% GST Rate to 18% GST Rate

The following table outlines the notable reduction in GST rates for various household electrical and electronic appliances. These items were earlier taxed at the highest 28% slab but have now been brought down to 18%, effective from September 22, 2025, significantly lowering the tax burden on consumers.

GST Rate Revision for Household Electrical and Electronic Items

Item

HSN Code

Old GST Rate

New GST Rate (Effective Sept 22, 2025)

Air-conditioners

8415

28%

18%

Electric accumulators, including separators

8507

28%

18%

Monitors and projectors

8528

28%

18%

Electrical ignition systems

8511

28%

18%

Dish-washing machines

8422

28%

18%

Television sets larger than 32 inches

8528

28%

18%

Household washing machines (under 10 kg)

8450

28%

18%

Vacuum cleaners

8508

28%

18%

Video recording or reproducing devices

8521

28%

18%

Home theater systems and AV equipment

8528 / 8518

28%

18%

Freezers and refrigerators

8418

28%

18%

Shavers, hair clippers, and similar appliances

8510

28%

18%

Electric smoothing irons

8516

28%

18%

Food grinders and mixers

8509

28%

18%

Instantaneous gas water heaters

8419

28%

18%

Electric hot plates

8516

28%

18%

Microwave ovens

8516

28%

18%

Electric coffee or tea makers

8516

28%

18%

Electric cookers and boiling plates

8516

28%

18%

Television sets up to 32 inches

8528

18%

18%

Projectors

8528

28%

18%

Electrical starting equipment (e.g., ignition coils, starters, alternators)

8511

28%

18%

Lighting/signaling equipment for vehicles

8512

28%

18%


This tax revision is expected to make essential appliances more affordable for households and reduce the overall cost of living, while also simplifying compliance for manufacturers and retailers.

New GST Rates on Electronics Benefit Businesses?

The new GST rates on electronic items, effective September 22, 2025, bring significant benefits to business owners. Unlike previous tax systems, the simplified structure and lower rates on consumer durables are not a burden, but a major opportunity.

Instead of needing to increase prices, small business owners can now make their products more competitive. By passing on the tax reduction to consumers, businesses can offer televisions, air conditioners, and refrigerators at lower prices, which is expected to boost sales and consumer demand, especially during the festive season. This can directly lead to higher sales volumes and increased revenue.

Furthermore, the reforms aim to streamline the GST process. While it remains crucial for business owners to maintain detailed records for Input Tax Credit (ITC), the simplified rate structure of just 5% and 18% reduces complexity and the risk of classification disputes. This not only eases the compliance burden but also helps improve cash flow and overall financial planning, making it easier for small businesses to thrive in the new, more transparent tax environment.

Business financing

Small business owners may require financing solutions such as business loans to finance their operations, including the purchase of electronic items. This is especially true in cases where there is a need to meet sudden demand or when businesses need to upgrade their equipment or diversify their product range. If you are planning to register your business for GST, understanding the GST registration process is crucial to ensure a smooth and compliant start.

Bajaj Finance offers high-value business loans of up to Rs. 80 lakh that can help business owners finance their operations and increase their competitive advantage by enabling them to purchase the latest electronic items or increase their inventory. Here are some of the advantages of opting for a Bajaj Finserv Business Loan:

  1. Flexi Loan feature: Lower your EMIs, withdraw funds as necessary, and conveniently prepay with our Flexi Loan options.
  2. No collateral: Obtain a loan without having to pledge any assets as collateral.
  3. Flexible repayment tenure: Enjoy enhanced flexibility in repaying your loan, with tenure options ranging from 1 year to 8 years.
  4. High loan amount: Secure substantial funds, up to Rs. 80 lakh, to fulfill your business needs.

GST has important implications for businesses that operate in the electronic items sector. Business owners need to be aware of the various GST rates that apply to electronic items, as well as exemptions and deductions that they may be eligible for. By understanding the implications of GST on electronic items, businesses can make informed decisions that impact their bottom line. Additionally, business financing solutions such as business loans can enable businesses to finance their operations and increase their competitiveness in a rapidly changing economic landscape.

Frequently asked questions 

What are the current GST rates for electronic items?

Electronic items now fall under simplified GST slabs of 5%, 18%, and 40%. The earlier 12% and 28% rates for most consumer electronics have been removed under the revised structure.

How have the new GST reforms affected the prices of consumer electronics?

With effect from September 22, 2025, GST on key consumer electronics like TVs, air conditioners, and refrigerators has been reduced from 28% to 18%. This rate cut has led to a drop in prices, benefiting consumers.

Is the GST rate for all television sizes the same now?

Yes, all televisions, regardless of screen size, are now uniformly taxed at 18% GST. The earlier higher rate applied to TVs above 32 inches has been discontinued under the new rules.

Is there any GST relief for green energy electronics?

Yes. To support clean energy adoption, a uniform 5% GST now applies to most renewable energy electronics, such as electric vehicles, solar-powered systems, wind turbines, and similar eco-friendly devices.

Show More Show Less

Bajaj Finserv app for all your financial needs and goals

Trusted by 50 million+ customers in India, Bajaj Finserv App is a one-stop solution for all your financial needs and goals.

You can use the Bajaj Finserv App to:

  • Apply for loans online, such as Instant Personal Loan, Home Loan, Business Loan, Gold Loan, and more.
  • Invest in fixed deposits and mutual funds on the app.
  • Choose from multiple insurance for your health, motor and even pocket insurance, from various insurance providers.
  • Pay and manage your bills and recharges using the BBPS platform. Use Bajaj Pay and Bajaj Wallet for quick and simple money transfers and transactions.
  • Apply for Insta EMI Card and get a pre-qualified limit on the app. Explore over 1 million products on the app that can be purchased from a partner store on Easy EMIs.
  • Shop from over 100+ brand partners that offer a diverse range of products and services.
  • Use specialised tools like EMI calculators, SIP Calculators
  • Check your credit score, download loan statements and even get quick customer support—all on the app.

Download the Bajaj Finserv App today and experience the convenience of managing your finances on one app.

Do more with the Bajaj Finserv App!

UPI, Wallet, Loans, Investments, Cards, Shopping and more

GET THE APP

Disclaimer

1. Bajaj Finance Limited (“BFL”) is a Non-Banking Finance Company (NBFC) and Prepaid Payment Instrument Issuer offering financial services viz., loans, deposits, Bajaj Pay Wallet, Bajaj Pay UPI, bill payments and third-party wealth management products. The details mentioned in the respective product/ service document shall prevail in case of any inconsistency with respect to the information referring to BFL products and services on this page.

2. All other information, such as, the images, facts, statistics etc. (“information”) that are in addition to the details mentioned in the BFL’s product/ service document and which are being displayed on this page only depicts the summary of the information sourced from the public domain. The said information is neither owned by BFL nor it is to the exclusive knowledge of BFL. There may be inadvertent inaccuracies or typographical errors or delays in updating the said information. Hence, users are advised to independently exercise diligence by verifying complete information, including by consulting experts, if any. Users shall be the sole owner of the decision taken, if any, about suitability of the same.

Related videos