Televisions in India currently attract a 18% Goods and Services (GST) under the Harmonised System of Nomenclature (HSN) code 8528, regardless of whether they are LED, Smart or other television variants. The applicable GST rate and HSN classification determine how businesses invoice, report tax and claim ITC.
Understanding these rules helps manufacturers, distributors and retailers remain GST-compliant, price products accurately and maintain reliable tax records.
What is GST on TV, and what is the current rate?
GST on televisions is the tax levied on their manufacture, sale and supply under India's GST regime. From 22 September 2025, all televisions attract 18% GST, including LED TVs, Smart TVs, Full HD TVs and large-screen models. This replaced the earlier structure, under which TVs up to 32 inches were taxed at 18% and those above 32 inches at 28%.
The change, announced at the 56th GST Council meeting, brought all television sizes under a single GST rate, simplifying tax compliance for businesses and reducing the tax burden on larger TVs.
What is the GST rate on TV components and accessories?
TV components and accessories generally attract 18% GST, although the applicable HSN code depends on whether the item is a finished television product or a part used with televisions.
The table below shows the applicable HSN codes and GST rates:
|
HSN code |
Item |
GST rate |
|
8528 |
Reception apparatus |
18% |
|
8528 |
Set-top box for televisions |
18% |
|
8529 |
Parts suitable for use solely or principally with the TV |
18% |
How is GST calculated on TV?
GST on a television is calculated by applying the 18% GST rate to the TV's taxable value. Whether the transaction is within the same state or across different states determines how the tax is charged, but the total GST remains 18%.
Use the following formula:
GST Amount = Taxable Value × 18 ÷ 100
Final Invoice Value = Taxable Value + GST Amount
Example 1: Purchase within the same state
A retailer purchases a television priced at ₹45,000 from a supplier located in the same state.
- Taxable value: ₹45,000
- Central Goods and Services Tax (CGST) @ 9%: ₹4,050
- State Goods and Services Tax (SGST) @ 9%: ₹4,050
- Invoice value: ₹53,100
Example 2: Purchase from another state
A retailer purchases the same television from a supplier located in another state.
- Taxable value: ₹45,000
- Integrated Goods and Services Tax (IGST) @ 18%: ₹8,100
- Invoice value: ₹53,100
The total GST remains 18% in both cases. The difference is that intra-state supplies attract CGST and SGST, while inter-state supplies attract IGST and these transactions are reported separately in GST returns.
Can businesses claim ITC on TVs?
Businesses registered under GST can claim ITC on television purchases if the eligibility conditions under Section 16 of the CGST Act, 2017, are met and the credit is not blocked under Section 17(5). Eligibility depends on how the TV is used.
ITC can generally be claimed when:
- A dealer or distributor purchases TVs for resale as part of the further supply of goods.
- A TV is used as an input for providing taxable works contract services, such as a commercial audio-visual installation.
- A manufacturer uses TV components or panels to produce taxable goods, such as integrated multimedia systems, smart appliances or other products incorporating television technology.
ITC cannot generally be claimed when:
- A TV is purchased for personal use, such as in an employee lounge or recreational area.
- A TV is installed as part of the construction or interior fit-out of immovable property and is capitalised as a fixed asset, where ITC is blocked under the CGST Act.
Businesses should clearly document the business purpose of every TV purchase to support ITC claims and minimise the risk of disallowance during GST audits.
Conclusion
Correct GST treatment for televisions goes beyond applying the right tax rate. Accurate HSN classification, proper ITC claims and compliant invoicing are all essential for avoiding errors and maintaining smooth GST compliance. By keeping these records accurate from the outset, businesses can reduce the risk of mismatches and tax disputes.
TallyPrime simplifies this process with automated HSN classification, ITC tracking and GST return support, helping businesses manage GST compliance with greater accuracy and efficiency.
