GST on TV (Television) led to a noticeable shift in the pricing of televisions. Before GST, televisions were taxed under a complex system involving VAT, excise duty, and octroi, leading to higher prices. With GST, a unified tax structure was introduced, with rates of 18% and 28% based on screen size. This change generally reduced prices for smaller TVs but had less impact on larger models.
Read About: Find the Latest Goods and Service Tax (GST) Rates
Table of Contents
How GST on Television is Classified?
GST on televisions is primarily determined by screen size. Televisions with screens 32 inches and below are taxed at 18% GST, while those larger than 32 inches attract a 28% GST rate.
This classification falls under the HSN code for electrical machinery and equipment, specifically for televisions and their accessories.
Read About: Find the Latest List of Goods and Services Exempt under GST
GST on TV or Television and Their HSN Code
As per GST guidelines, Here is the list of GST Rates on Television (TV) sets based on their screen size.
HSN Code |
Item Description |
Total GST Rate (%) |
CGST Rate (%) |
SGST / UTGST Rate (%) |
| 8528 | LED or LCD television set (Up to 32 Inches) | 18% | 9% | 9% |
| 8528 | LED or LCD Television set (Above 32 inches) | 28% | 14% | 14% |
| 8528 | GST on LED TV 43 inches | 28% | 14% | 14% |
| 8528 | GST on LED TV 55 inches | 28% | 14% | 14% |
| 8528 | Set top box for television | 18% | 9% | 9% |
| 8528 | Computer monitors not exceeding 32 inches | 18% | 9% | 9% |
| 8528 | Monitors and projectors | 28% | 14% | 14% |
GST on TV or Television: A Comparison of Pre-GST and Post GST
Key Components of Pre-GST on Televisions
- Excise Duty: Levied by the central government on the manufacturer.
- Value Added Tax (VAT): State-level tax applied at various stages of the supply chain.
- Octroi: Local tax imposed by some cities on entry of goods.
This multi-layered taxation system led to a higher final price for consumers.
Key Components of Post-GST on Televisions
Post-GST, the tax structure for televisions is significantly simplified. The only tax applicable is the Goods and Services Tax (GST).
The GST rate on televisions is either 18% or 28%, depending on the screen size. This amount is a combination of:
- Central Goods and Services Tax (CGST): Levied by the central government.
- State Goods and Services Tax (SGST): Levied by the state government.
- Integrated Goods and Services Tax (IGST): Levied on inter-state transactions.
For intra-state sales, the GST is equally divided between CGST and SGST. For inter-state sales, only IGST is applicable.
Example of GST on TV or Television: Pre and Post GST scenario
Let’s consider a television with a screen size of 30 inches LED TV:
Particulars |
Pre GST |
Post GST |
| Original price of the 30 inch LED TV | 20,000 | 20,000 |
| Excise Duty: 10% | 2000 | – |
| VAT: 12.5% | 2,750 | – |
| GST Rate (18%) | – | 3,600 |
| Total Amount | 24,750 | 23,600 |
Conclusion
The implementation of television GST has had a significant impact on the television industry in India, both for manufacturers and consumers. By consolidating multiple indirect taxes into a single tax system, GST has simplified the tax structure and made it more transparent. While smaller televisions have seen a reduction in prices due to lower GST rates, larger and luxury models continue to attract higher taxes, keeping their prices elevated.
Related Read: GST on Mobile Phones in 2025 – Latest Rates and Impact Explained
Frequently Asked Questions
1. Is Input Tax Credit (ITC) Allowed on TV Purchases?
Yes, Input Tax Credit (ITC) can be claimed on TV purchases and is not restricted by Section 17(5) of the Central Goods and Service Tax Act 2017.
2. What is the GST Rate on Smart TVs?
The GST rate on Smart TVs depends on the screen size. If the screen size is over 32 inches, the GST on television is 28%. If not, the GST for television is 18%.
3. What is the HSN code for LED TV?
The HSN code for LED TVs falls under Chapter 85, specifically under Code 8528, which includes all televisions and similar electronic display devices.
4. How do discounts on TV sales affect GST calculations?
Discounts offered on TV sales reduce the taxable value, meaning GST is calculated on the reduced price. For the discount to affect the GST calculation, it must be mentioned on the invoice at the time of sale.
5. Are second-hand TVs subject to GST?
Unlike new TVs, which have a fixed GST rate, second-hand TVs are subject to the Margin Scheme under GST. This means that GST is calculated based on the profit made by the seller, not the total sale price.
6. How is GST calculated on imported TVs?
GST on imported TVs is calculated based on the value of the TV, which includes customs duty and other charges. The applicable GST rate, typically 18% or 28%, is then added to this value.
7. Is GST applicable on TV accessories and parts?
Yes, GST is applicable on TV accessories and parts, generally at a rate of 18%.
8. What is the GST rate for an LG 65-inch TV?
The GST rate for an LG 65-inch TV is 28%, as it is categorized under the luxury segment of televisions.
9. Can I claim GST on LED TV?
Yes, you can claim GST on an LED TV if it is purchased for business purposes. The claim can be made under the Input Tax Credit (ITC) provisions.
10. What is the HSN code for LED TV 65?
The HSN code for a 65-inch LED TV is 8528, which applies to most large LED TVs and similar electronic display devices.
