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HSN 8517
Mobile Phone HSN Code 8517 and GST Rate
Mobile phones and smartphones fall under HSN 8517. Smartphones are classified under 85171300 in the current tariff (older lists use 85171290). GST on mobile phones is 18%.
- HSN code
- 8517
- GST rate
- 18%
- Rates as of
- GST 2.0 (from 22 Sep 2025)
- Last checked
Mobile Phone HSN code list with GST rates
| HSN code | Description | GST |
|---|---|---|
| 85171300 | Smartphones | 18% |
| 85171400 | Other telephones for cellular networks (feature phones) | 18% |
| 85044030 | Mobile phone chargers (static converters) | 18% |
GST on mobile phones
A smartphone priced at ₹20,000 before tax carries ₹3,600 GST at 18%. The rate was raised from 12% to 18% in April 2020 and GST 2.0 left it unchanged.
GST calculator for mobile phone
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Frequently Asked Questions
What is the HSN code for a mobile phone?
Mobile phones fall under HSN 8517. Smartphones are 85171300; older invoices may show 85171290.
What is the GST rate on mobile phones?
18%, unchanged by GST 2.0.
What is the HSN code for a mobile charger?
Chargers are static converters under HSN 8504 (commonly 85044030) at 18%.
Did GST 2.0 reduce GST on smartphones?
No. Smartphones stayed at 18%.
What is the GST on mobile phone repair?
Repair services fall under SAC 9987 and attract 18% GST.
Can a business claim ITC on a mobile phone?
Yes, if the phone is used for business, the 18% GST can be claimed as input tax credit.
How many digits of the HSN or SAC code must be shown on an invoice?
Businesses with aggregate turnover up to ₹5 crore must show 4 digits on B2B invoices; above ₹5 crore, 6 digits are mandatory on all invoices.
What happens if the wrong HSN or SAC code is used?
A wrong code can lead to the wrong tax rate, mismatches in returns and possible demands with interest and penalty. Correct the classification and, if tax was underpaid, pay the difference with interest.
Where can the GST rate for a code be verified?
Check the current CBIC rate notifications for the exact tariff entry, description and conditions. Rates on this page reflect GST 2.0, effective 22 September 2025.
Is this page an official classification ruling?
No. Taxzentic is an independent reference. Classification depends on the exact product or service; seek professional advice or an advance ruling for disputed items.
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