Explore GST rates on LED, Smart & 4K TVs in India. Know HSN codes, tax slabs & how GST affects TV prices across screen sizes.
Televisions are an essential part of modern living, but the GST on TVs in India plays a significant role in determining their cost. Whether you are purchasing an LED TV, Smart TV, or QLED TV, understanding the GST rates and the corresponding HSN codes is crucial for both buyers and sellers. Televisions in India generally attract a GST rate of 18%, though this can vary depending on the type and size of the TV.
The HSN code for TVs, typically 8528 for most models, helps classify them under the right tax slab. As the consumer electronics market continues to grow, GST impacts both pricing and input tax credit eligibility for retailers and manufacturers. This guide will break down everything you need to know about GST on televisions, from HSN codes to tax rates, helping you make informed decisions. We’ll explore how different types of TVs are categorized under GST, highlight their specific HSN codes, and discuss the price changes since the latest tax updates.
What is the GST Rate on TV or Television?
GST on televisions in India varies based on size and type, with specific rates for LED and Smart TVs that significantly affect pricing and consumer choices.
| TV Type | Screen Size | GST Rate |
| LED TVs | Up to 32 inches | 12% |
| LED TVs | Above 32 inches | 28% |
| Smart TVs (any size) | Any size | 28% |
For example, a basic 32-inch LED TV falls under the 12% slab, while premium 55-inch Smart TVs are taxed at 28%.
GST Rates and HSN Codes on TVs in India
Below is a breakdown of the GST rates and corresponding HSN codes for different types of TVs and related products in India:
| Item | GST Rate | HSN Code |
| LED TV (below 32 inches) | 12% | 8528 |
| LED TV (32–43 inches) | 28% | 8528 |
| Smart TV (above 43 inches) | 28% | 8528 |
| Set-Top Box | 18% | 8528 |
| Computer Monitors (below 32 inches) | 18% | 8528 |
| Projectors | 18% | 8528 |
These GST rates are based on the size and type of the product, with larger and premium televisions taxed at higher rates to classify them as luxury items.
Prices of Televisions before and after GST implementation
There were multiple indirect taxes on televisions prior to GST, including VAT (Value Added Tax), CST (Central Sales Tax), and excise duty. In many cases, the combined tax burden ranged from 24% to 28%, depending on the size and type of television. Manufacturers and sellers suffered from this fragmented tax structure, which caused price disparities between states.
TVs under 32 inches are taxed at 12% GST and TVs over 32 inches are taxed at 28% GST. The GST rate for smaller TVs is slightly lower than the previous tax system, making them more affordable. Especially for premium models, the 28% GST rate matches or exceeds the previous tax burden on larger TVs, causing prices to remain high.
A benefit of the GST structure is that it simplifies taxation, streamlines logistics, and ensures price uniformity across states. However, it also keeps luxury TV models out of reach for those with limited budgets. Businesses looking to comply with GST regulations can GST apply online for a seamless registration process.
| Television Type | Tax Rate Before GST (VAT + CST + Excise) | Tax Rate After GST | Impact on Prices |
| LED TV (below 32 inches) | 24% – 26% | 12% | Prices decreased slightly |
| LED TV (32–43 inches) | 24% – 28% | 28% | Prices remained similar |
| Smart TV (above 43 inches) | 26% – 28% | 28% | No significant price change |
| Set-Top Box | 20% – 22% | 18% | Prices decreased marginally |
| Projectors and Monitors | 20% – 24% | 18% | Prices decreased moderately |
Understanding GST rates and HSN codes for televisions in India is crucial for both consumers and businesses. With GST rates typically ranging from 5% to 28%, knowing the correct HSN code (8528 for most TVs) helps in accurate classification and tax calculation. This clarity ensures that buyers can make informed choices while retailers and manufacturers comply with the GST laws effectively. As the consumer electronics market grows, staying updated on GST exemptions, input tax credit eligibility, and pricing impacts is essential. Whether you’re purchasing a smart TV or a 4K model, being aware of GST implications can help reduce costs and simplify transactions.
The gst on LED TV depends on their size. LED TVs up to 32 inches attract 12% GST, while LED TVs larger than 32 inches, including Smart TVs, are taxed at 28% GST.
The HSN code for LED TVs is 8528. This code covers monitors, projectors, and television sets used for video display.
Smart TVs fall under a GST slab of 28%, due to their advanced features and higher price range.
4K TVs are categorized under the HSN code 8528, which attracts a GST rate of 28%.
Currently, there are no GST exemptions for televisions; all types attract a minimum of 18% GST.
Yes, smaller TVs with screens under 32 inches generally attract an 18% GST rate, while larger screens attract 28%.
The HSN code for televisions is typically 8528, but always check the product details or GST portal for accuracy.
The introduction of GST has standardized taxation, with most televisions seeing a tax rate of 18% or 28%, depending on screen size and features. Conclusion
FAQs About GST on Television
What is the GST on LED TV?
What is the HSN code for LED TV?
How much GST do I pay for a Smart TV?
What HSN code is applicable to 4K TVs?
Are there any GST exemptions for TVs?
Does screen size affect GST rates on TVs?
What is the HSN code for TV in GST?
How has GST impacted the price of televisions?
