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GST on TVs in India has made taxation simpler by replacing old taxes like VAT with one system. TVs up to 32 inches have 12% GST, while bigger or Smart TVs have 28% GST. Knowing these rates is important as TVs are a big part of Indian households and the market is growing fast.
What is the GST on Televisions?
In India, televisions up to 32 inches attract 12% GST, making them more affordable for average households. Televisions larger than 32 inches, including Smart TVs, are taxed at 28% GST. 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 TV in India
| Item | HSN Code | GST Rate |
| LED TV (below 32 inches) | 8528 | 12% |
| LED TV (32–43 inches) | 8528 | 28% |
| Smart TV (above 43 inches) | 8528 | 28% |
| Set-Top Box | 8528 | 18% |
| Computer Monitors (below 32 inches) | 8528 | 18% |
| Projectors | 8528 | 18% |
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, simplified logistics, and ensures price uniformity across states. However, it also keeps luxury TV models out of reach for those with limited budgets.
| 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
|
FAQs About GST for Television
What is the GST rate for LED TV?
The GST rate for LED TVs depends on their size. TVs up to 32 inches attract 12% GST, while TVs larger than 32 inches, including Smart TVs, are taxed at 28% GST.
What is the HSN code for LED TV?
The HSN code for LED TVs is 8528. This code covers monitors, projectors, and television sets used for video display.
Can you claim GST on TV?
Yes, GST on TVs can be claimed as an Input Tax Credit (ITC) if the TV is purchased for business use, such as for office spaces or as a display unit, provided it is recorded as a business expense
