GST on Electronics in 2026: Rates for ACs, TVs, Laptops and Appliances

If you're buying an air conditioner, a TV or a laptop, or you run an electronics shop or an office that buys them, you need to know how much of the price is GST and whether you can get any of it back. This guide gives the 2026 position after GST 2.0: the rate and HSN code for each common item, what changed on 22 September 2025, worked ₹ bills, input tax credit (ITC) rules for businesses, and what dealers need to get right on invoices. Rates were checked against the notified rate schedule and the GST Council's FAQs in October 2026.

Quick answer

Almost all consumer electronics now carry 18% GST. On 22 September 2025, air conditioners, every TV and monitor, projectors and dishwashers came down from 28% to 18%. Laptops, phones, fridges and washing machines were already at 18% and stayed there.

• Air conditioners (HSN 8415): 18%, down from 28%

• TVs, monitors and projectors (HSN 8528), all sizes: 18%

• Laptops and computers (HSN 8471): 18%, unchanged

• Fridges, washing machines, mixers, geysers, irons: 18%

• Businesses can usually claim the GST back as ITC — except on gifts and personal use

GST on electronic items in 2026: the rate table

GST 2.0, recommended by the 56th GST Council and in force from 22 September 2025, replaced the old 5%, 12%, 18% and 28% slabs with two main rates — 5% and 18% — plus a special 40% rate for a short list of luxury and sin goods. No household appliance or gadget landed in the 40% list. The practical result for electronics is simple: if it plugs into a socket at home or in an office, it almost certainly attracts 18%.

The table below lists the items people search for most, with the four-digit HSN heading under which the rate is notified in Notification No. 9/2025–Central Tax (Rate). That notification replaced the 2017 goods rate schedule with effect from 22 September 2025.

Two corrections to what you may read elsewhere. Refrigerators and washing machines did not fall from 28% to 18% in 2025 — they were already at 18% before GST 2.0, so their prices moved only with manufacturers' own pricing. And the schedule keeps ordinary fans and light fittings at 18%, not 5%; only specific items such as solar devices and kerosene lanterns moved to the lower rate.

What changed on 22 September 2025

Only four product groups in mainstream electronics saw a rate cut: air conditioners, dishwashers, televisions above 32 inches, and computer monitors and projectors above the same size. The Council's FAQs explain that TVs and monitors up to 32 inches were already at 18% while larger ones paid 28%, and that every screen now pays one uniform rate. That removed a classification headache for retailers who had to check screen sizes on every invoice.

Everything else in the category — laptops, phones, refrigerators, washing machines, microwave ovens, vacuum cleaners, speakers, cameras and computer parts — stayed at 18%. Electric vehicles and the chargers for them stayed at 5%, and lithium-ion batteries stayed at 18%. Non-lithium batteries, such as the lead-acid batteries used in inverters, moved from 28% to 18%.

The new rate applies to every supply made on or after 22 September 2025, including stock a shop bought earlier at the old rate. A dealer who paid 28% on an AC in August 2025 and sold it in October 2025 had to charge 18%. The GST it paid at 28% remains in its electronic credit ledger and can be used against any output tax, so the dealer does not lose that credit — though it cannot ask for a refund just because the same product was taxed at a higher rate earlier.

The GST Council's 57th meeting was rescheduled to 7 October 2026. Reports before the meeting said broad rate cuts were not expected and that the agenda would focus on ITC and refund issues, with a possible look at the 18% rate on mobile phones. Any change takes effect only when CBIC notifies it, so check the rate notification before relying on a reported cut.

GST on air conditioners: rate, installation and a worked bill

Every air-conditioning machine with a motor-driven fan and a cooling element falls under HSN 8415, whether it's a 1-ton window unit, a 1.5-ton inverter split or a ceiling cassette for a shop. All of them attract 18%. The star rating, tonnage and brand make no difference to the rate.

An AC purchase usually has three or four lines on the bill, and each is taxed on its own terms:

• The AC itself — goods under 8415 at 18%.
• Installation — a service at 18%. If the seller includes standard installation in the price, it forms part of one composite supply taxed at the AC's rate; since both are 18%, the result is the same.
• Extra copper piping, stands and wiring — goods billed at their own rates, generally 18%.
• Extended warranty or annual maintenance contract — a service at 18%.

Worked bill (split AC, same-state purchase):

The tax saving on this bill is ₹3,500 — all of it on the AC, because the installation and piping were at 18% before and after. Because the sale is within one state, the shop splits the ₹6,930 of GST into ₹3,465 CGST and ₹3,465 SGST on the invoice. If you buy online from a seller in another state, the same ₹6,930 appears as IGST; the total does not change.

Working backwards from a sticker price. If a showroom tags an AC at ₹41,300 "inclusive of all taxes", the GST inside it is ₹41,300 × 18 ÷ 118 = ₹6,300, and the pre-tax value is ₹35,000. Use the same 18/118 fraction for any electronics price that includes GST.

Try it — GST inside an electronics price

Sales (Add GST)Purchase (Remove GST)Price Comparison

AmountGST Rate

0%3% (Gold / silver)5%18% (Standard)40% (Sin / luxury)

Transaction Type

Intra-state (CGST + SGST)Inter-state (IGST)

Base Amount (Before GST)₹35,000.00

CGST (9%)₹3,150.00

SGST (9%)₹3,150.00

Total GST (18%)₹6,300.00

Total Amount (Including GST)₹41,300.00

Open the full GST Calculator (PDF, save, compare)

GST on laptops, computers and accessories

Laptops, desktops, all-in-one PCs and servers are "automatic data processing machines" under HSN 8471 and attract 18%. Keyboards, mice and external storage units that work as units of a computer sit in the same heading, and computer parts fall under 8473, also at 18%. Monitors moved to a uniform 18% in 2025, and printers stayed at 18%.

So a typical work-from-home setup is taxed at one rate throughout. A ₹60,000 laptop, a ₹12,000 monitor and a ₹3,000 keyboard-and-mouse set have a pre-tax total of ₹75,000; GST at 18% adds ₹13,500, for a bill of ₹88,500. Before 22 September 2025, a monitor larger than 32 inches would have been charged 28%, but most office monitors were smaller and already at 18%.

Students and individual buyers cannot claim any of this GST back, because ITC is available only to registered businesses. Some brands and banks offer "GST-free" or "GST cashback" deals; these are discounts funded by the seller or card issuer, and the invoice still has to show GST on the reduced value. If you see an invoice for a new laptop with no GST at all from a registered dealer, ask why — it may be a composition dealer (see below) or a bill that won't stand up if you need a warranty claim or a business expense record.

Refurbished and second-hand laptops. A registered dealer selling used laptops bought from individuals can pay GST only on its margin under Rule 32(5) of the CGST Rules, provided it did not claim ITC on the purchase. If it buys a used laptop for ₹18,000 and sells it for ₹23,000, GST is charged on ₹5,000, not ₹23,000. A sale between two individuals carries no GST.

TVs, fridges, washing machines and small appliances

Large home appliances are where most household electronics money goes, so it helps to know which prices actually moved in 2025.

Household appliances — GST before and after GST 2.0

Appliance	Before 22 Sep 2025	Now	Did your price change because of GST?
Smart TV, 32 inches or smaller	18%	18%	No
Smart TV, 43–75 inches	28%	18%	Yes — about 7.8% lower
Dishwasher	28%	18%	Yes — about 7.8% lower
Double-door refrigerator	18%	18%	No
Front-load washing machine	18%	18%	No
Microwave, mixer, geyser, iron	18%	18%	No

Smart TV, 32 inches or smaller

Before 22 Sep 2025

18%

Now

18%

Did your price change because of GST?

No

Smart TV, 43–75 inches

Before 22 Sep 2025

28%

Now

18%

Did your price change because of GST?

Yes — about 7.8% lower

Dishwasher

Before 22 Sep 2025

28%

Now

18%

Did your price change because of GST?

Yes — about 7.8% lower

Double-door refrigerator

Before 22 Sep 2025

18%

Now

18%

Did your price change because of GST?

No

Front-load washing machine

Before 22 Sep 2025

18%

Now

18%

Did your price change because of GST?

No

Microwave, mixer, geyser, iron

Before 22 Sep 2025

18%

Now

18%

Did your price change because of GST?

No

The "about 7.8%" figure comes from the ratio 118 ÷ 128: if the pre-tax price stays the same, the tax-inclusive price falls by roughly 7.8% when the rate drops from 28% to 18%. A 55-inch TV with a pre-tax price of ₹50,000 cost ₹64,000 with 28% GST; at 18% it costs ₹59,000, a fall of ₹5,000. A 32-inch TV priced at ₹12,000 before tax still costs ₹14,160 — its rate was always 18%.

The rate cut lowers the tax, not necessarily the shelf price — manufacturers set their own pre-tax prices and can change them at any time. What a buyer can check is the invoice: on any bill dated on or after 22 September 2025, the GST line for an AC, a large TV or a dishwasher must be 18% of the taxable value. If it shows 28%, ask the seller for a corrected invoice or a credit note.

Repairs, warranties and e-waste exchange

Repairs are services. A technician's labour charge on an AC, fridge or laptop attracts 18%, and replacement parts are billed at their own rate — 18% for most electronic parts. A repair done free under the manufacturer's warranty costs you nothing, so no GST is charged to you. A small, unregistered repair shop below the ₹20 lakh services threshold cannot charge GST at all.

Exchange offers are valued on the full price of the new item. Rule 27 of the CGST Rules says that when part of the payment is in kind, the taxable value is the open-market price — or the cash paid plus the money value of the goods handed over. Its own illustration is a phone sold for ₹24,000, or for ₹20,000 plus an old phone: GST is due on ₹24,000 either way. So if a new AC is priced at ₹35,000 before tax and you pay ₹31,000 plus your old unit, GST is still charged on ₹35,000. The old AC you hand in carries no GST, because you are not selling it in the course of business.

Can a business claim ITC on electronics?

For a registered business, GST on electronics is usually not a cost at all. A laptop, AC, printer or TV bought for the business is normally a capital good, and section 16 of the CGST Act allows the full GST to be credited in the month the invoice and goods are received — not spread over its life. Four basic conditions apply: you hold a tax invoice showing your GSTIN, you have received the goods, the supplier has reported the invoice so it appears in your GSTR-2B, and the supplier has paid the tax. You must also pay the supplier within 180 days of the invoice date, or reverse the credit until you do.

Worked example (Pune CA firm). The firm buys three laptops at ₹60,000 each and a 1.5-ton office AC at ₹35,000, all from a Pune dealer.

The firm uses the ₹38,700 against the GST it charges clients on its fees, so its cash GST payment that month falls by the same amount. For income tax, the assets go on the books at ₹2,15,000 — the pre-tax cost — and depreciation is claimed on that figure. Section 16(3) says that if you claim depreciation on the GST component as well, you lose the ITC; you cannot have both.

The credit is blocked or reduced in these situations:

• Gifts. Section 17(5)(h) blocks credit on goods given away as gifts. If you buy twenty smartwatches for Diwali gifts to clients, the GST is a cost.
• Personal use. Section 17(5)(g) blocks credit on goods used for personal consumption. A TV for the director's home is not a business asset, even if the company pays for it.
• Mixed use. Under section 17(1), if a laptop is used partly for business and partly for personal purposes, only the business share is creditable. For capital goods, the CGST Rules spread the common credit over a 60-month life to work out the reversal.
• Exempt supplies. If your business makes only exempt supplies — say, a residential landlord or a clinic offering only exempt healthcare — the credit relating to those supplies is not available.
• Built-in systems. A central or ducted AC system that becomes part of the building can be caught by section 17(5)(c) or (d), which block credit on works contracts and goods used to construct immovable property. Portable split and window ACs that can be removed are generally treated as movable goods.

Before you book ITC on an electronics purchase

0/6

• Invoice shows your GSTIN, the supplier's GSTIN, HSN and GST split
• Invoice appears in your GSTR-2B for the month
• Item is used for business — not a gift or personal use
• Payment to the supplier will be made within 180 days
• Asset recorded at pre-tax cost; no depreciation claimed on the GST
• Central AC or fixed installation checked against section 17(5)(c)/(d)

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For electronics dealers: invoices, HSN and composition

If you sell electronics, three compliance points cause most of the trouble.

HSN on every line. Each invoice line needs an HSN code. A business with aggregate turnover up to ₹5 crore must show at least the 4-digit HSN; above ₹5 crore, a 6-digit HSN is required, and the GSTR-1 HSN summary in Table 12 is validated against a drop-down list. A shop that sells ACs (8415), TVs (8528) and laptops (8471) needs each line coded separately, even though the rate is the same. Use our HSN code finder if you are unsure.

E-way bills. Moving stock worth more than ₹50,000 in one consignment — a pallet of ACs from a distributor's warehouse, for example — needs an e-way bill before the vehicle leaves. Home delivery of a single ₹45,000 AC from your own shop is under the limit, but a combined delivery of an AC and a TV worth ₹70,000 is not.

Composition dealers. A small electronics shop with turnover up to ₹1.5 crore can opt for the composition scheme and pay 1% of turnover instead of 18% on each sale. The trade-off is significant in this trade: a composition dealer cannot charge GST on its bill of supply, cannot claim ITC on the stock it buys at 18%, and business customers cannot claim any ITC from it. For a shop whose customers are mostly offices and contractors that want ITC, the regular scheme usually works better.

Common mistakes that cost money

• Still charging 28% on ACs or large TVs. Any invoice dated on or after 22 September 2025 must use 18%. If a customer was overcharged, issue a credit note and correct the return.
• Using one HSN for a whole bill. Mixed bills with one HSN fail the GSTR-1 validation and cause mismatches in the buyer's credit.
• Claiming ITC on staff or client gifts. Gadgets given away as gifts — to clients or to employees — are blocked credits under section 17(5)(h). The ₹50,000-a-year limit for employee gifts in Schedule I only decides whether the gift itself is a taxable supply; it does not unlock the credit.
• Depreciating the GST. Capitalising the full invoice value, including GST, and also claiming the ITC is a double benefit that section 16(3) disallows.
• Buying for the business on a personal bill. An invoice without your GSTIN gives you no credit, however clearly the laptop is used for work.

Official links

• Notification 9/2025–Central Tax (Rate)Goods rate schedule from 22 Sep 2025 — check HSN 8415, 8471, 8528
• 56th GST Council recommendationsConsumer-electronics rate cuts and sector tables
• PIB FAQs on GST rate rationalisationTVs, ACs, existing stock and ITC questions
• Section 16, CGST ActITC conditions and the depreciation rule
• Section 17, CGST ActBlocked credits and partial use
• GSTN advisory on HSN in GSTR-14-digit and 6-digit HSN reporting

What to do next

Before you buy, check the item's HSN in the table above and use the GST calculator to see how much of the sticker price is tax. If you're buying through a business, read our input tax credit guide so the credit isn't lost to a missing GSTIN or a late supplier return, and see GST on mobile phones for handsets and accessories. Dealers can create compliant bills with HSN and tax split in our free invoice generator.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What is the GST rate on electronic items in 2026?

Most consumer electronics carry 18% GST. Since 22 September 2025, air conditioners, all televisions, monitors, projectors and dishwashers moved from 28% to 18%, joining laptops, phones, refrigerators and washing machines, which were already at 18%. Electric vehicles and their chargers stay at 5%. There is no longer any 28% rate on household electronics.

What is the GST on air conditioners now?

Air conditioners under HSN 8415 — split, window, inverter or cassette — attract 18% GST from 22 September 2025, down from 28%. On a ₹35,000 pre-tax AC, GST is now ₹6,300 instead of ₹9,800, a saving of ₹3,500. Installation and annual maintenance are services taxed at 18%.

How much GST is charged on a laptop?

Laptops, desktops and other computers under HSN 8471 attract 18% GST. The rate did not change in GST 2.0. A laptop priced at ₹70,800 including tax contains ₹10,800 of GST (₹70,800 × 18 ÷ 118). A registered business using the laptop for work can claim that ₹10,800 as input tax credit.

Can a business claim ITC on a laptop or AC?

Yes, if it is used for business, the invoice shows the business's GSTIN, the goods are received and the supplier has filed its return. Laptops and office ACs are capital goods, so the full credit is available at once. Credit is blocked if the item is gifted, used personally, or if depreciation is claimed on the GST portion. Central AC systems built into a building can be blocked under section 17(5).

Is GST on TVs the same for all screen sizes?

Yes. Before 22 September 2025, TVs and monitors up to 32 inches paid 18% and larger screens paid 28%. GST 2.0 removed the size split, so every television, computer monitor and projector under HSN 8528 now attracts 18%. A 55-inch TV with a pre-tax price of ₹50,000 now carries ₹9,000 of GST instead of ₹14,000.

What is the HSN code for laptops and air conditioners?

Laptops and computers fall under HSN 8471, air conditioners under 8415, televisions and monitors under 8528, refrigerators under 8418, washing machines under 8450 and mobile phones under 8517. Businesses with turnover up to ₹5 crore report the 4-digit HSN in GSTR-1; above that, a 6-digit HSN is required.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 7 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Notification No. 9/2025–Central Tax (Rate), 17 September 2025 (Gazette of India) — Ministry of Finance / Gazette of India · accessed 7 October 2026
2. 2.Recommendations of the 56th GST Council meeting (press release with annexures) — GST Council / PIB · accessed 7 October 2026
3. 3.FAQs on the decisions of the 56th GST Council — PIB · accessed 7 October 2026
4. 4.Section 16 – CGST Act, 2017 (eligibility and conditions for ITC) — CBIC · accessed 7 October 2026
5. 5.Section 17 – CGST Act, 2017 (apportionment and blocked credits) — CBIC · accessed 7 October 2026
6. 6.Rule 27 and Rule 32 – CGST Rules, 2017 (valuation when consideration is not wholly in money; margin scheme) — CBIC · accessed 7 October 2026
7. 7.Reporting of HSN codes in Table 12 of GSTR-1/1A — GSTN · accessed 7 October 2026
8. 8.GST Council may take stock of one-year rate rationalisation; broad-based cuts unlikely in October meeting — Business Today · accessed 7 October 2026