The tv hsn code is 8528 72 for LED, LCD and smart televisions, and GST on a TV is now 18% whatever the screen size. Before 22 September, sets above 32 inches were taxed at 28%, so large screen TV sets saw the biggest cut in the reform.
Monitors, projectors and set top boxes sit in the same heading at 18%. Below are the sub-headings, the tax on a large screen set before and after the cut, a dealer's bill and the codes for parts and wall mounts. Fridges, ACs and washing machines are reached from the electronics hub.
Televisions: codes and GST rates
Item / HSN / GST- LED and LCD television sets18%All screen sizes
- Smart TV18%With internet functions
- Television above 32 inches18%Was 28% before the reform
- Computer monitors18%Display for a computer
- Projectors18%For use with a computer or video
- Set top boxes18%Receivers without a screen
- TV parts: panels, boards18%Parts of 8528 goods
- TV wall mounts and stands18%Some sellers use 7326
Quick facts
HSN heading
8528: televisions, monitors, projectorsGST rate
18% (9% CGST + 9% SGST)Rate before the reform
18% up to 32 inches, 28% aboveDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveParts
8529 at 18%Common wrong code
8517 (that is phones and network gear)
Tv hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Television set, LED or LCD | 8528 72 | 18% |
| Television set, other | 8528 73 | 18% |
| Monitor for a computer | 8528 52 | 18% |
| Other monitors | 8528 59 | 18% |
| Projector for a computer | 8528 62 | 18% |
| Other projectors | 8528 69 | 18% |
| Set top box, receiver | 8528 71 | 18% |
| TV panel and parts | 8529 90 | 18% |
Gst on led tv after the reform
A 55 inch LED TV with a taxable value of Rs 40,000. Before the reform: 28%, GST Rs 11,200. Now: 18%, GST Rs 7,200. A 32 inch set at Rs 12,000 paid 18% before and still pays 18%, Rs 2,160.
The rate applies to the invoice date, so sets billed on or after 22 September carry 18%. Dealers holding stock bought at 28% use that credit against output tax.
Television hsn code for smart and QLED sets
Smart TV sets, Android TV sets, OLED and QLED sets all fall under 8528 72 as reception apparatus for television with a colour screen. The display technology does not change the code or rate.
Monitors, projectors and set top boxes
Computer monitors are 8528 52 and projectors 8528 62, both 18%; see computer accessories. Set top boxes for cable and DTH are 8528 71 at 18%. DTH and cable subscriptions are services under SAC 9984 at 18%.
Dealer's invoice
Electronics store bill inside the state: LED TV 43 inch, HSN 8528 72, 1 piece, taxable value Rs 25,000. CGST 9% Rs 2,250. SGST 9% Rs 2,250. Total Rs 29,500.
Installation and wall mounting billed separately are services at 18%. Extended warranty plans sold with a TV are a separate supply of service at 18%, so show them on their own line. Soundbars and home theatre systems are covered on the speaker page.
TV parts and accessories
TV repair shops buy parts by the box, and panels are the costliest item in most repairs. Open cell panels, main boards, power boards and remote controls made for TV sets are parts under 8529 at 18%. TV wall mounts and brackets of steel are 8302 or 7326 at 18%. HDMI cables are 8544 42. Repair of a TV set for a customer is a service under SAC 998715 at 18%, and the parts used may be shown on the same bill at their own codes.
Television codes above follow the general structure of heading 8528. Rates were revised in the reform and can be amended again, so confirm the entry on the GST portal and ask a GST practitioner or chartered accountant about stock held across the change date.
Frequently asked questions
What is the GST rate on TV?
Televisions are taxed at 18% for all screen sizes since 22 September.
What is the tv hsn code?
LED, LCD and smart televisions are 8528 72.
What is the GST on LED TV above 32 inches?
18% now. It was 28% before 22 September.
What is the 8528 hsn code?
8528 covers televisions, monitors, projectors and set top boxes, at 18%.
What is the hsn code for TV parts?
Parts of televisions, such as panels and boards, are 8529, at 18%.