GST on TV (Television) in India 2025: Latest Rates, HSN Code and Price Impact

Know how GST reform affects TVs in India. Uniform 18% GST rate cuts costs on larger screens, boosting sales and affordability.
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11 September 2025

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?

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

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.

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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 & projectors

28%

18% (Reduced)

 

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 & 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

Pre-GST Tax Structure on televisions

Before the implementation of GST, televisions were subject to multiple indirect taxes, leading to inflated prices for consumers. These included:

  • Excise Duty: Imposed by the central government on the manufacturing stage.
  • Value Added Tax (VAT): Charged by state governments at various stages of the supply chain.
  • Octroi: A local entry tax levied by certain municipal authorities.

This fragmented and multi-tiered tax framework resulted in cascading tax effects, ultimately increasing the retail cost of televisions.

Post-GST tax structure on televisions

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

₹20,000

₹20,000

GST Calculation

₹20,000 x 28% (for a 40" TV) = ₹5,600

₹20,000 x 18% = ₹3,600

Final Price

₹20,000 + ₹5,600 = ₹25,600

₹20,000 + ₹3,600 = ₹23,600

Consumer Saving

N/A

₹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.

Frequently asked questions

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 ₹50,000 with a 10% discount, the discounted price is ₹45,000. GST at 18% is then calculated on this amount (₹45,000 × 18% = ₹8,100). The final price becomes ₹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.

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 standardized classification across brands and sizes.

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.

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.

What is the HSN code for a 65-inch LED TV?

The HSN code for a 65-inch LED TV is 8528. This universal code applies to all TVs, regardless of type or size, ensuring consistent classification under GST.

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