HSN code for mobile phone.

Mobile phone is classified under HSN code 8517 (TELEPHONE SETS, INCLUDING SMARTPHONES AND OTHER TELEPHONES). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).

This heading covers telephone sets including smartphones and cellular phones, along with other apparatus for transmitting or receiving voice, images, or data over wired or wireless networks like the internet or local area networks.

gst rate for mobile phone

gstcgst + sgstwhat it coversentry
18%9% + 9%All goodsSch II S.No 4909/2025-Central Tax (Rate)

source: 9/2025-Central Tax (Rate) · effective 2025-09-22

invoice examples at 18%

Intra-state sale of ₹10,000 at 18% GST

  • Taxable value₹10,000
  • CGST @ 9%₹900
  • SGST @ 9%₹900
  • Invoice total₹11,800

Inter-state sale of ₹1,00,000 at 18% GST

  • Taxable value₹1,00,000
  • IGST @ 18%₹18,000
  • Invoice total₹1,18,000

also searched as

cell phonescordless phonesinternet calling deviceslandline telephone setsmobile phonesnetwork communication devicessmartphonestelephone handsetsvoice over IP phonesWiFi phoneswireless phonesdata transmission deviceswalkie-talkies

more specific codes under 8517

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Full detail — official text, every sub-code and rate history — on the HSN 8517 code page → · chapter 85 — Electrical machinery and equipment and parts there

rate-change alerts:

compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing