HSN Code for Mobile Phones 2025: GST Rate & Tax Guide

The electronics and telecommunications sector is one of the most heavily audited industries under the Indian Goods and Services Tax (GST) regime. For retailers, distributors, and manufacturers of mobile phones, using the correct Harmonized System of Nomenclature (HSN) code is not just a best practice—it is a strict legal requirement.

Entering the wrong HSN code for a mobile phone or its accessories can lead to incorrect tax calculations, blocked Input Tax Credit (ITC) for your buyers, and severe penalties during departmental audits.

This guide provides the definitive HSN codes and applicable GST rates for mobile phones and related accessories as of 2025.

What is the HSN Code for Mobile Phones?

The primary HSN code chapter for electrical machinery, equipment, and parts—which includes mobile phones—is Chapter 85.

The specific 4-digit HSN code for mobile phones (cellular networks or other wireless networks) is 8517.

Depending on your business turnover and the nature of the transaction (B2B vs B2C), you may be required to use a 6-digit or 8-digit HSN code on your tax invoices:

• 8517 12 11: Mobile phones, other than push-button type (Smartphones).
• 8517 12 19: Other mobile phones (Feature phones).
• 8517 12 90: Telephones for cellular networks or for other wireless networks (General category).

(You can verify the latest 8-digit codes dynamically using our Free HSN Code Lookup Tool).

GST Rate on Mobile Phones in 2025

Previously taxed at 12%, the GST Council increased the tax rate on mobile phones to correct an inverted duty structure anomaly where the inputs (components) were taxed higher than the final output product.

As of 2025, the applicable GST rate on all mobile phones (feature phones and smartphones) under HSN 8517 is 18%.

This 18% rate is split as follows:

• Intra-state Supply (Within the same state): 9% CGST + 9% SGST
• Inter-state Supply (Between different states): 18% IGST

HSN Codes and GST Rates for Mobile Accessories

One of the biggest mistakes mobile retailers make is billing a mobile phone and its separate accessories under the same HSN code. While a charger included inside the mobile phone box is considered a composite supply and taxed at the mobile phone’s rate (18%), accessories sold separately have distinct HSN codes and potentially different tax rates.

Here is the breakdown for common accessories:

1. Mobile Chargers and Adapters

• HSN Code: 8504
• GST Rate: 18%
• Description: Electrical transformers, static converters (e.g., rectifiers) and inductors.

2. Earphones and Headphones

• HSN Code: 8518
• GST Rate: 18%
• Description: Headphones and earphones, whether or not combined with a microphone.

3. Power Banks

• HSN Code: 8507
• GST Rate: 18%
• Description: Electric accumulators, including lithium-ion batteries.

4. Mobile Covers and Cases

• HSN Code: 3926 (If made of plastic) or 4202 (If made of leather)
• GST Rate: 18% (Plastic) or 28% (Luxury Leather cases depending on exact classification)
• Note: Always verify the exact material composition, as plastic cases fall under Chapter 39.

5. Screen Protectors (Tempered Glass)

• HSN Code: 7007
• GST Rate: 18%
• Description: Safety glass, consisting of toughened (tempered) or laminated glass.

Why HSN Code Accuracy Matters

With the integration of e-Invoicing and the GST portal, the tax department conducts automated analytics on HSN codes.

If you sell a tempered glass screen protector (HSN 7007) but invoice it under the mobile phone code (HSN 8517), the GST network will flag the anomaly. For B2B transactions, if an incorrect HSN code is pushed to the e-Invoice portal (IRP), the buyer’s ITC can be suspended until the invoice is amended.

Key Rule for 2025:

• Businesses with an Annual Aggregate Turnover (AATO) up to ₹5 Crores must use minimum 4-digit HSN codes for B2B invoices.
• Businesses with an AATO exceeding ₹5 Crores must use mandatory 6-digit HSN codes for both B2B and B2C invoices.

Always ensure your billing software is updated with the latest HSN directory. Use our GST Invoice Generator to quickly create flawless, 100% compliant tax invoices with built-in HSN validation.