One decision from the 56th GST Council meeting changed the math on every large-screen television sold in India. TVs above 32 inches, which previously attracted 28% GST, now fall under the same 18% rate as smaller sets — effective September 22, 2025. That is a ₹6,000 saving on a ₹60,000 TV. For retailers, importers, and buyers alike, this is not a minor update.
Here is everything you need to know — rates, HSN codes, import duties, ITC eligibility, and compliance requirements — all in one place.
Before GST came into effect on July 1, 2017, televisions were taxed under a patchwork of VAT, excise duty, and service tax depending on the state and the supply chain stage. The result was price inconsistency and complicated compliance.
GST replaced all of that with a single unified tax framework. Televisions — whether LED, LCD, OLED, QLED, or Smart — are classified as electronic goods and fall under HSN Code 8528. The same code applies nationally, which means the rate is consistent whether a retailer is selling in Delhi or Chennai.
The September 2025 rate rationalisation took this a step further. All televisions, regardless of screen size or display technology, now attract a uniform 18% GST. The old 28% bracket for larger screens is gone.
Television Type
GST Rate
HSN Code
Notes
LED Televisions (all sizes)
18%
8528
Uniform rate for all screen sizes
LCD Televisions (all sizes)
Smart Televisions (all sizes)
Applies to Android, Google TV, etc.
OLED / QLED TVs (all sizes)
Premium display tech, same rate
CRT TVs (obsolete but still sold)
Still taxable under GST
TV Accessories (remote, stand)
8528 / 8529
Depends on accessory type
Wall Mounts / Stands
9403
Classified under furniture fittings
Whether it is a 24-inch bedroom TV or a 75-inch home theatre setup, the GST rate on television in India is 18% across the board. The screen size distinction that caused so much confusion before September 2025 no longer applies.
HSN stands for Harmonised System of Nomenclature — an internationally standardised system for classifying goods used in trade and taxation.
HSN Code 8528 covers: Television reception apparatus, video monitors and projectors, whether or not incorporating radio-broadcast receivers or sound or video recording/reproducing apparatus.
In plain terms: all consumer televisions sold in India fall here. Using the wrong HSN code on an invoice does not just create a mismatch on your GSTR-1 — it can trigger scrutiny and deny your buyer's ITC claim. Getting this right is basic hygiene for electronics retailers and distributors.
Numbers make this clearer than any description.
At the old 28% rate, the same TV would have cost ₹76,800. The rate cut has made large-screen televisions meaningfully more affordable.
GST applies on the post-discount taxable value, not the original marked price. This is important for retailers during sales seasons.
Particulars
Amount (₹)
Marked Price
50,000
Discount
5,000
Taxable Value (after discount)
45,000
GST @ 18%
8,100
Total Payable
53,100
Applying GST on the post-discount value is the correct treatment. Calculating on the original marked price is one of the more common billing errors in retail.
Imported TVs do not just attract GST — they go through multiple tax layers at the port of entry. Understanding the full cost stack matters, especially for distributors and importers.
Tax Component
Rate / Detail
Basic Customs Duty (BCD)
10% on import value
Social Welfare Surcharge (SWC)
10% of BCD
Integrated GST (IGST)
18% on (Import Value + BCD + SWC)
Import Calculation Example
The good news for registered businesses: the IGST paid on imports is claimable as Input Tax Credit if the TVs are used for taxable supplies — resale, business use, or display purposes. This can significantly reduce the net tax burden on imported inventory.
Buying a television often means buying a few things alongside it. Each accessory has its own classification.
Accessory
Remote controls
8529
Parts and accessories for TVs
HDMI cables
8544 / 8528
Data and video cable classification
TV wall mounts
Soundbars
8518
Audio output devices
Bundled accessories — sold as part of a TV package — must be taxed correctly per item classification. Misclassifying a soundbar under HSN 8528 instead of 8518 is the kind of error that surfaces during audits.
ITC is one of the core benefits of the GST framework — it prevents the same tax from being paid multiple times across the supply chain. But not every television purchase qualifies.
When ITC Can Be Claimed
When ITC Cannot Be Claimed
ITC Example for a Retailer
Number of TVs purchased
10
Cost per TV
40,000
GST per TV (18%)
7,200
Total GST paid (ITC eligible)
₹72,000
That ₹72,000 offsets the retailer's output GST liability — reducing the actual tax they remit to the government.
The way GST is documented and claimed differs based on who the buyer is.
B2B Transaction
B2C Transaction
GST shown on invoice
Yes
GSTIN of recipient required
Not applicable
Input Tax Credit
Buyer can claim ITC
Consumer cannot claim ITC
HSN Code on invoice
Mandatory
Required on invoice
GST charged
Per applicable rate between registered parties
Charged to end consumer
For B2B transactions, the recipient's GSTIN must be verified and recorded. A missing or incorrect GSTIN is grounds for ITC denial at the buyer's end — something retailers often learn the hard way.
Televisions are generally taxable, but specific situations carry exemptions.
Exports
Exported televisions are zero-rated under GST. No GST is charged, and the exporter can claim a refund of IGST paid on inputs used in the export supply. Export documentation must be complete — shipping bills, foreign exchange realization records — or the refund claim gets stuck.
Supplies to Government
Direct supplies to government departments for public use may be zero-rated or exempt depending on the specific procurement arrangement and applicable notifications.
Understanding these exemptions matters for exporters and large institutional sellers. The tax saving is real — but only if the paperwork supports it.
A GST invoice for a television is not just a receipt. It is a legal document. Missing fields mean your buyer cannot claim ITC, and you may face compliance notices.
Mandatory Fields on a GST Invoice
Digital Filing Requirements
Electronic invoices must be maintained for:
From August 2025, e-invoicing is mandatory for businesses with turnover above ₹2 crore. If your electronics business crosses that threshold, every invoice needs to go through the Invoice Registration Portal (IRP).
A retailer sells 50 units of 55-inch Smart TVs at ₹60,000 each.
The retailer reports all sales in GSTR-1, remits net GST in GSTR-3B after offsetting ITC from purchases, and maintains invoices for audit trail.
An organisation purchases 5 large-screen display TVs at ₹3,00,000 total.
A distributor imports OLED TVs worth ₹20,00,000.
Even experienced businesses get these wrong. Each mistake has a cost.
None of these are difficult to fix in advance. All of them are painful to fix after an audit.
Date
Update
September 22, 2025
56th GST Council: All TVs (all sizes) moved to uniform 18% GST. 28% bracket for large-screen TVs eliminated.
August 1, 2025
E-invoicing threshold reduced to ₹2 crore annual turnover
October 2025
Risk-based provisional refund system introduced (Instruction No. 06/2025) for faster IGST refunds on exports
Official resources:
The shift to a unified GST framework changed more than just tax rates. It changed how the entire electronics supply chain operates.
Retailers now work with consistent pricing across all states — no more state-by-state VAT variation. Invoice transparency has improved consumer confidence. Businesses that buy TVs for commercial use can recover their GST through ITC, which directly improves margins. The elimination of cascading taxes — VAT on top of excise on top of service tax — brought genuine cost relief through the supply chain.
The September 2025 rate cut on large-screen TVs added another layer. Premium television categories that were effectively penalised under the 28% bracket are now far more competitively priced. That is good for the market, and for consumers.
GST compliance for electronics businesses involves more moving parts than most people expect — HSN classification, ITC reconciliation, e-invoicing compliance, import duty calculations, and keeping pace with rate changes from each GST Council meeting.
Legaldev handles all of this. From GST registration and return filing to ITC advisory and import duty guidance specific to the electronics and television industry, the support covers every stage. Accurate, on-time, and without the compliance risk that comes from handling it without specialist help.
A: As of September 22, 2025, all televisions in India — regardless of screen size or display technology — attract a uniform 18% GST under HSN Code 8528. The previous 28% rate on TVs above 32 inches has been eliminated. This applies to LED, LCD, OLED, QLED, and Smart TVs equally.
A: No. Smart TVs, LED TVs, LCD TVs, OLED TVs, and QLED TVs all fall under HSN Code 8528 and attract the same 18% GST rate. There is no distinction based on whether the TV is a smart model or a basic one — the rate is uniform across all television types.
A: Yes, provided the television is used for business purposes. Retailers purchasing TVs for resale, companies buying display units or conference room screens, and businesses using TVs in the course of their taxable supply operations can all claim ITC on the 18% GST paid. Televisions bought for personal use do not qualify.
A: Imported televisions attract Basic Customs Duty (BCD) at 10%, a Social Welfare Surcharge at 10% of BCD, and then IGST at 18% calculated on the combined value of import price, BCD, and surcharge. On a ₹50,000 import value, the total landed cost works out to approximately ₹65,490. Registered businesses can recover the IGST component through ITC.
A: On a television priced at ₹60,000 (pre-GST), the old 28% rate added ₹16,800 in tax — bringing the final price to ₹76,800. At the new 18% rate, GST is ₹10,800, making the final price ₹70,800. That is a direct saving of ₹6,000 per TV above 32 inches. For high-end OLED and QLED sets priced significantly higher, the saving is proportionally larger.
A: Use HSN Code 8528 for all television sets — LED, LCD, OLED, QLED, Smart, or CRT. For TV remote controls and parts, use HSN 8529. For wall mounts and stands, use HSN 9403 (furniture fittings). For soundbars, use HSN 8518. Using the wrong HSN code on an invoice can trigger scrutiny and block the buyer's ITC claim.
A: Exported televisions are zero-rated under GST — meaning no GST is charged, and the exporter can claim a full refund of any IGST paid on inputs used in the production or supply of those TVs. Proper export documentation (shipping bills, foreign exchange realization proof) must be maintained to process the refund successfully.
A: Yes. Most TV accessories attract 18% GST — remote controls (HSN 8529), HDMI cables (HSN 8544/8528), soundbars (HSN 8518), and wall mounts (HSN 9403) all fall under the 18% slab. Whether accessories are bundled with the TV or sold separately, each must be correctly classified and billed.
A: A valid GST invoice for a TV sale must include: the supplier's GSTIN, the recipient's GSTIN (for B2B transactions), invoice date and number, HSN Code 8528, a description and quantity of the television, the taxable value, and the GST amount split into CGST + SGST (for intra-state) or IGST (for inter-state). Missing any of these fields makes the invoice non-compliant.
A: Yes, if the business has an annual aggregate turnover above ₹2 crore (applicable from August 1, 2025). Such businesses are required to generate e-invoices through the Invoice Registration Portal (IRP) for all B2B transactions, including television sales. The GST portal automatically validates HSN codes and rates during e-invoice generation, making it easier to catch classification errors before they become compliance issues.
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