The Goods and Services Tax (GST) in India plays a crucial role in the pricing of products, including electronic devices like the iPhone. Whether you are in the business of selling or purchasing iPhones, understanding how GST is applied is essential. The GST on iPhone in India directly impacts the final cost of the product, and as an importer or retailer, it is important to be aware of the applicable GST rates, HSN codes, and how to calculate the tax. Additionally, GST affects the purchase of iPhone accessories and even refurbished models. In this article, we will break down the GST on iPhones, how it is calculated, the tax impact on imported phones, and how you can claim input tax credit (ITC) on your purchases. We’ll also cover the GST on iPhone accessories such as chargers and earphones. Finally, we will explain the challenges involved in claiming GST on mobile purchases. If you are financing your iPhone business or operations, you can consider a business loan for managing expenses.
New GST Rate on iPhone and Accessories in India
The Government of India is revising GST rates, effective post-September 22, 2025. The table below outlines the anticipated GST rates for Apple iPhones and commonly used accessories. These rates do not include any compensation cess.
HSN Code |
Product Description |
New GST Rate |
8517 |
Apple iPhone (all models) |
18% |
8504 |
USB-C Power Adapter/MagSafe Charger (wired or wireless power supply) |
18% |
8518 |
AirPods/EarPods (earphones and headphones) |
18% |
8544 |
USB-C/Lightning Cables (insulated wires and cables) |
18% |
3919 / 7007 |
Screen Protectors (plastic film or tempered glass) |
18% |
3926 |
iPhone Cases (silicone, TPU, plastic) |
18% |
4202 |
iPhone Cases (leather and similar goods under the travel goods category) |
18% |
8507 |
Power Banks/Battery Packs for iPhone |
18% |
Note: The previous 28% GST rate has been removed under the new structure. All listed iPhone accessories now fall under the standard 18% slab. If your appendix includes a specific HSN exception for any accessory, be sure to apply the corresponding rate as described under GST Reforms 2.0 from that line item.