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Understanding the GST impact on televisions in India is crucial for both consumers and businesses alike. With televisions being a common household item and a significant retail product, changes in tax rates directly influence market trends and buying decisions. This article explores the prevailing GST rates on different television models, their effect on overall pricing, and key insights that both buyers and sellers should be aware of when navigating the television market in India.
What is the GST rate on TV or Television?
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The implementation of GST simplified the earlier tax regime on televisions, which included VAT, excise duty, and octroi. After GST Reform 2.0, televisions are uniformly taxed at 18%, regardless of screen size. This has especially reduced prices for TVs above 32 inches, while smaller models remain at the same rate. The move benefits both consumers through lower prices and manufacturers through simplified compliance
Taxability of GST on television sales
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GST is applicable to the sale of televisions across India. Under the revised structure, the GST rate is a flat 18% on all models, irrespective of size. Since GST is applied on the supply of goods, it is charged at each stage of the supply chain until the final sale to the consumer. The uniform rate ensures consistency, streamlines the tax process, and creates a simpler structure that supports both businesses and end-users.
New GST rate and HSN code on TV in India
The Harmonized System of Nomenclature (HSN) code for televisions in India is 8528. The table below highlights the GST rates on televisions before GST, after GST was introduced, and following the recent GST Reform 2.0.
| HSN code | Item description | Old GST rate | New GST rate (Effective Sept 22, 2025) |
| 8528 | LED or LCD television set (up to 32 inches) | 18% | 18% (No change) |
| 8528 | LED or LCD television set (above 32 inches) | 28% | 18% (Reduced) |
| 8528 | LED TV with 43-inch screen | 28% | 18% (Reduced) |
| 8528 | LED TV with 55-inch screen | 28% | 18% (Reduced) |
| 8528 | Set-top box for television | 18% | 18% (No change) |
| 8528 | Computer monitors and projectors | 28% | 18% (Reduced) |
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Price of TV before and under GST
The transition from the earlier multi-tax regime to GST brought greater consistency in pricing. With the latest GST Reform 2.0, the tax structure has been further simplified, offering significant relief on large-screen models. The comparison table below shows how rates have evolved across these three phases.
| Item | Before GST (VAT and Excise duty) | Old GST rate (Before Sept 22, 2025) | New GST rate (Effective Sept 22, 2025) |
| TV (up to 32 inches) | Approx. 25%-28% | 18% GST | 18% GST (No change) |
| TV (above 32 inches) | Approx. 25%-30% | 28% GST | 18% GST (Reduced) |
GST on TV or television: A comparison of pre-GST and post-GST
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GST changed the tax structure applicable to televisions in India by replacing the earlier system of central excise duty, VAT, and other applicable taxes. Before GST, the overall tax burden on televisions varied across states and could depend on the applicable VAT rate and other levies. Under GST, televisions are classified using HSN codes, with the applicable GST rate determined by the product classification. This created a more standardised tax framework across India and simplified tax calculation and invoicing for businesses. The applicable rate can vary based on the television's classification, so businesses should verify the relevant HSN code and GST rate before issuing invoices.
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Post-GST tax structure on televisions
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With the introduction of GST, the taxation process for televisions has become more streamlined and transparent. Now, televisions are taxed under a unified system with rates determined by screen size:
- GST rate: A uniform 18% for all televisions.
- CGST (Central GST): Charged by the central government.
- SGST (State GST): Levied by the respective state governments.
- IGST (Integrated GST): Applied on inter-state transactions.
For purchases made within a single state, the GST is split equally between CGST and SGST. In the case of sales across state lines, IGST is levied instead. This system eliminates the overlap of previous taxes and simplifies compliance for businesses and pricing for consumers.
Impact of GST reform on the television market
The latest GST reform has reshaped television pricing in India. Previously, larger TVs carried a higher GST rate, making them more expensive. With a uniform 18% rate now applied to all TVs, these models have become more affordable. Consumers benefit from reduced costs, while businesses can expect higher sales of premium models. The new structure also ensures consistent pricing nationwide and simplifies compliance.
Factors affecting GST on TV
With GST now uniform at 18%, the final amount depends largely on the product’s base price. While screen size and features don’t affect the tax rate itself, they still influence the total price.
- Base price and specs: Bigger screens and advanced features raise the base price, increasing the GST amount.
- Brand value: Premium and imported brands cost more, which means higher GST.
- Warranty coverage: TVs with extended or bundled warranties have higher invoice values, resulting in higher GST.
How to calculate GST on TV?
Calculating GST is straightforward and ensures you know the total cost before purchase. With the rate cut from 28% to 18%, bigger models are now significantly cheaper.
Steps to calculate GST on TV:
- Note the base price of the TV
- Multiply the base price by the GST rate (18%)
- Add the GST amount to the base price to get the final cost
Example to calculate GST on TV
The table below shows how GST calculations differ before and after the reforms. A GST calculator can further simplify this process.
| Calculation component | Old GST calculation | New GST calculation (Effective Sept 22, 2025) |
| Applicable rate | 18% for TVs up to 32" 28% for TVs above 32" | 18% for all TVs |
| Base price of TV | Rs. 20,000 | Rs. 20,000 |
| GST calculation | Rs. 20,000 x 28% (for a 40" TV) = Rs. 5,600 | Rs. 20,000 x 18% = Rs. 3,600 |
| Final Price | Rs. 20,000 + Rs. 5,600 = Rs. 25,600 | Rs. 20,000 + Rs. 3,600 = Rs. 23,600 |
| Consumer saving | N/A | Rs. 2,000 |
Conclusion
The flat 18% GST rate has simplified television taxation and made larger-screen models more affordable. Consumers enjoy better prices, while businesses benefit from rising demand and simpler compliance. To leverage this shift, retailers and distributors can consider a business loan to expand inventory, scale marketing, and strengthen their position in the market
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Frequently Asked Questions
Overview
What is the GST rate for smart televisions?
Following the GST Reform 2.0, the GST rate for all smart televisions in India is now a flat 18%, regardless of screen size. This applies to all types, including LED, LCD, and 4K models. The removal of the 28% slab has simplified pricing and made large-screen TVs more affordable.
How is the GST discount treated when purchasing a television?
Discounts are deducted from the base price before GST is applied. For example, if a TV costs Rs. 50,000 with a 10% discount, the discounted price is Rs. 45,000. GST at 18% is then calculated on this amount (Rs. 45,000 × 18% = Rs. 8,100). The final price becomes Rs. 53,100, giving consumers the benefit of a lower overall cost
Can I claim GST on TV?
Yes, GST can be claimed on a television if purchased for business use. Input Tax Credit (ITC) is allowed, provided the TV is billed in the company’s name, used for business purposes, and bought from a GST-registered supplier. TVs used personally are not eligible.
How much is the GST on TV channels?
The GST rate on TV channel subscriptions in India is 18%. This applies uniformly to all packages, whether basic or premium, and is charged on the total subscription cost.
Is Input Tax Credit (ITC) allowed on TV purchases?
Yes, ITC is allowed on TV purchases if the TV is used for business purposes. There is no restriction under Section 17(5) of the CGST Act as long as it is directly linked to business activities. This enables businesses to offset GST paid on the purchase against their GST liability.
Are second-hand TVs subject to GST?
Yes, second-hand TVs attract GST under the Margin Scheme. In this system, GST is charged only on the dealer’s profit margin (the difference between selling and purchase price), preventing double taxation on goods already taxed once.
What is the HSN code for LED TVs?
The HSN code for LED TVs is 8528. This applies to all types of televisions and electronic display devices, ensuring standardised classification across brands and sizes.
How is GST calculated on imported TVs?
For imported TVs, GST at 18% is calculated on the total assessable value. This includes the TV’s cost, customs duty, and other applicable charges. This ensures fair taxation and consistency with domestically sold TVs.
Is GST applicable on TV accessories and parts?
Yes, TV accessories and parts such as remote controls, wall mounts, stands, and cables are taxed separately at 18% under GST.
What is the GST rate for an LG 65-inch TV?
Under the new GST structure, an LG 65-inch LED TV is taxed at 18%. The earlier 28% rate for TVs above 32 inches has been scrapped, making premium models more affordable.
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