Mobile accessories do not have a single HSN code; they are classified based on function, material and use, which directly determines the applicable GST rate and invoicing treatment. Most items fall under Chapter 85 (electrical equipment), while covers, cases and protectors fall under plastic, leather or glass categories, with the mobile cover HSN code varying based on the material used.
Chargers are classified as electrical equipment, and earphones as audio devices, under material-based headings, making correct classification essential for accurate billing and GST compliance.
Mobile accessories HSN code with GST rate
Mobile accessories do not fall under a single HSN code, so classification depends on the specific product category, which directly determines the applicable GST rate and invoicing treatment.
Here’s a structured table for clarity:
|
Category |
HSN Code / Number |
Description |
GST Rate |
|
Mobile phones / smartphones |
8517 |
Telephone sets including smartphones and feature phones |
18% |
|
Mobile chargers / adapters |
8504 |
Power adapters and battery chargers |
18% |
|
Mobile batteries / power banks |
8507 |
Lithium-ion batteries and power banks or suppliers |
18% |
|
Earphones / headphones / earbuds / bluetooth audio devices |
8518 |
Wireless audio devices such as Bluetooth earphones, earbuds, headphones and speakers |
18% |
|
Bluetooth communication devices |
8517 |
Wireless communication devices such as Bluetooth transmitters, hands-free calling devices |
18% |
|
USB / data cables |
8544 |
Insulated wires and cables |
18% |
|
Mobile covers (plastic) |
3926 |
Plastic cases and covers |
18% |
|
Mobile covers (leather) |
4202 |
Leather cases and pouches |
18% |
|
Screen protectors (plastic) |
3919 |
Plastic film-based protectors |
18% |
|
Screen protectors (tempered glass) |
7007 |
Toughened safety glass |
18% |
|
Memory cards |
8523 |
Storage devices for mobile phones |
18% |
|
Mobile spare parts (PCB, display, etc.) |
Varies |
Certain parts may fall under 8517 70, while others may be separately classified |
Mostly 18% |
Why mobile accessories have different HSN codes
Mobile accessories are classified separately because GST follows a function-based classification system, in which each product is grouped by its function and material composition, which directly determines its tax treatment.
The GST framework does not group products by usage (such as “mobile-related items”). Instead, it follows a structured system where each product is placed in a chapter that best describes its nature.
For example:
- Electrical components: Chapter 85
- Plastic items: Chapter 39
- Leather goods: Chapter 42
- Glass products: Chapter 70
This approach ensures that each product is taxed correctly based on its characteristics, not just its use with mobile phones.
What common errors should you avoid in mobile accessories classification?
Mobile accessories must be classified based on their specific function and material, and errors in classification can lead to incorrect GST application and compliance issues.
You must avoid the following common mistakes:
- Applying the HSN for mobile phones (8517) to all accessories.
- Ignoring material-based classification, such as covers falling under plastic or leather, depending on composition.
- Grouping bundled items incorrectly; each accessory should be classified separately unless treated as a composite supply.
- Using generic “electronics” codes instead of selecting the most specific HSN available.
Conclusion
Correct classification of mobile accessories is not just a technical requirement; it directly affects GST rates, invoicing accuracy and ITC eligibility. Classify products based on their exact function and material, using the most specific HSN code available to avoid errors and compliance risks.
Consistent classification practices help businesses maintain accurate reporting and prevent costly mistakes during audits or filings. Using a reliable system like TallyPrime makes this easier by ensuring HSN-based invoicing, GST calculation and record-keeping are aligned with regulatory requirements, helping businesses stay accurate and compliant.
