The mobile accessories hsn code depends on the item: chargers and adapters are 8504 40, earphones and earbuds 8518 30, power banks 8507 60, data cables 8544 42, plastic covers 3926 and tempered glass 7007, and every one of these is taxed at 18%. Phones themselves are 8517 at 18%, but accessories should not be billed under the phone's code.
This page lists every common accessory, a mobile shop's bill and the cases where accessories sold with a phone are part of the phone's price. Phones are on the mobile phones page.
Mobile accessories: codes and GST rates
Item / HSN / GST- Mobile and laptop chargers, adapters18%Static converters
- Earphones and wired headphones18%Headphones and earphones
- Wireless earbuds and neckbands18%Bluetooth headsets
- Power banks18%Lithium ion accumulators
- USB and data cables18%Conductors with connectors
- Mobile covers and cases of plastic18%Plastic articles
- Mobile covers of leather18%Cases with outer surface of leather
- Tempered glass screen guards18%Safety glass
- Plastic screen guards18%Self adhesive film
- Memory cards18%Solid state storage
- Selfie sticks and phone holders18%Plastic articles
- Bluetooth speakers18%Loudspeakers
Quick facts
Main headings
8504 chargers, 8518 audio, 8507 power banks, 8544 cablesGST rate
18% (9% CGST + 9% SGST)Covers
3926 plastic, 4202 leatherScreen guards
7007 glass, 3919 filmDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8517 for accessories (that is phones)
Mobile accessories hsn code list
| Item | HSN | GST |
|---|---|---|
| Charger, adapter, fast charger | 8504 40 | 18% |
| Wireless charging pad | 8504 40 | 18% |
| Earphones, wired headphones | 8518 30 | 18% |
| TWS earbuds, neckbands | 8518 30 | 18% |
| Bluetooth speaker | 8518 22 | 18% |
| Power bank | 8507 60 | 18% |
| USB C and lightning cables | 8544 42 | 18% |
| Plastic or silicone cover | 3926 | 18% |
| Leather flip cover | 4202 | 18% |
| Tempered glass | 7007 | 18% |
| Screen protector film | 3919 | 18% |
| Memory card | 8523 51 | 18% |
| OTG adapter | 8536 69 | 18% |
| Car mount, phone stand | 3926 or 8302 | 18% |
Charger hsn code and power bank
Mobile chargers and laptop adapters convert AC to DC, so they are static converters under 8504 40 at 18%. A power bank is a rechargeable battery pack under 8507 60 at 18%. See batteries.
Earbuds and headphone hsn code
Wired earphones, headphones, wireless earbuds and neckband headsets are 8518 30 at 18%. Bluetooth speakers are loudspeakers under 8518 22. See speakers.
Mobile cover and tempered glass hsn code
Plastic, silicone and TPU covers are plastic articles under 3926 at 18%, whether plain or printed with designs. Covers with a leather outer surface are cases under 4202 at 18%. Tempered glass screen guards are safety glass under 7007 at 18%, and plastic screen protector films are 3919.
Accessories sold with a phone
When a charger and cable come in the box with a new phone, they are part of the phone's supply and billed under 8517 with the phone. When the same items are sold separately, each takes its own code. A combo of a phone with free earbuds may be a mixed supply if the earbuds are not normally part of the phone; at 18% for both, the tax is the same.
Mobile shop invoice
Mobile shop bill: Fast charger, HSN 8504 40, Rs 900. Earbuds, HSN 8518 30, Rs 1,800. Tempered glass, HSN 7007, Rs 300. Taxable value Rs 3,000. CGST 9% Rs 270. SGST 9% Rs 270. Total Rs 3,540.
Fitting a screen guard for free at the counter is simply part of the sale. Phone repair is a service at 18% under SAC 998716. Online sellers of accessories must also collect the right rate on marketplace orders, where the platform deducts TCS but the seller still pays the GST; see repair and maintenance.
Phone shops should take this accessory list as a starting point. New gadgets often combine functions, so compare each one with the GST portal entry and check with a GST practitioner or chartered accountant before you set codes for a new range.
Frequently asked questions
How much GST is charged on mobile accessories?
Chargers, earphones, power banks, cables, covers and screen guards are taxed at 18%.
What is the mobile charger hsn code?
Mobile chargers are 8504 40, at 18%.
What is the earbuds hsn code?
Earbuds and headphones are 8518 30, at 18%.
What is the power bank hsn code?
Power banks are 8507 60, at 18%.
What is the tempered glass hsn code?
Tempered glass screen guards are 7007, at 18%.