GST on TV – Updated Tax Rates on LED, Smart & LCD Models

When Akshay walked into an electronics store in Delhi on May 15, 2025, he spotted a sleek 32-inch LED television priced at ₹22,000. He immediately wondered how much more he would pay after tax. The shopkeeper explained that, under the GST regime, televisions up to 32 inches attract an 18 per cent tax. Akshay did the maths and calculated ₹3,960 in GST, bringing the total price to ₹25,960.

Before GST, a mix of taxes such as excise duty, VAT, and local levies would have pushed the final price to around ₹28,000. Meanwhile, his friend Nisha recently bought a 55-inch smart TV for ₹75,000. The store charged her 28 per cent GST, an additional ₹21,000, bringing her total to ₹96,000. Akshay felt relieved that his television was more affordable under GST, while Nisha questioned whether the higher rate for larger TVs was fair. For both of them, the predictable tax structure has made budgeting much simpler.

What is the GST rate on TVs?

In India, the Goods and Services Tax on televisions is determined by screen size:

• Televisions with screens up to 32 inches are taxed at 18 per cent.
   
• Televisions above 32 inches are taxed at 28 per cent.

This applies irrespective of whether the TV is LED, LCD, QLED, or smart.

HSN codes and applicable GST rates

All television sets fall under HSN code 8528, which covers reception apparatus for television, including monitors, projectors, set‑top boxes and related equipment. The applicable GST rates are detailed below:

HSN codes and GST rates
 

This classification ensures that larger or higher‑end TVs are categorised as luxury goods, while smaller sets remain more affordable.

Comparison: Pre‑GST vs Post‑GST pricing

Before GST, consumers paid a range of taxes — including excise duty, VAT (often 12 to 14 per cent), octroi, CST, and sometimes entry taxes. This layered system often pushed the effective tax rate to between 24 and 28 per cent before buyers even saw the final invoice.

Read More – GST on Electronics

After the introduction of GST, a simplified two‑slab system means only 18 per cent or 28 per cent applies, depending on screen size. This structural overhaul has made taxation transparent and pricing consistent across states.

Pre‑GST vs Post‑GST example (30‑inch LED TV)
 

In this example, a 30‑inch TV costs ₹1,150 less under GST.

Impact of GST on consumers and the market

The implications of this simplified tax regime are as follows:

1. Smaller-sized TVs (≤ 32 inches)
   Cheaper by around 5–8 per cent compared to earlier tax burdens. Consumers like Akshay benefit more directly.
    
2. Mid-range and large TVs (> 32 inches)
   Now uniformly taxed at 28 per cent, prices remain stable or have increased slightly. Buyers like Nisha may notice little change as these models were previously attracting similar tax rates.
    
3. Retailers and distributors
   Simplified GST invoices mean less accounting complexity and ease in managing compliance.
    
4. Imports
   Imported TVs are subject to customs duty and then GST at either 18 per cent or 28 per cent, depending on screen size.

Consumer impact by TV size
 

Input Tax Credit on TVs purchased by businesses

GST‑registered entities may claim Input Tax Credit (ITC) on televisions bought for their business operations:

• The TV must be used for business (e.g., in offices, showrooms, hotels).
   
• A GST invoice must name the registered entity.
   
• The ITC can be used to offset GST liability.

For instance, Anita, who runs a training centre, purchased a 40‑inch smart TV for ₹50,000 plus ₹14,000 as GST. She can claim that ₹14,000 when filing her next return. However, private individuals purchasing TVs for personal use cannot claim ITC.

How is GST calculated, and how do discounts affect it?

To compute GST, multiply the base price by the applicable rate and add it to the total. For example, a 40‑inch TV priced at ₹30,000 attracts ₹8,400 GST (28 per cent), making the final cost ₹38,400.

Also Read - GST on Washing Machine

If a discount is offered, say 10 per cent, the taxable value reduces first. Suppose a 40‑inch TV listed at ₹30,000 receives a ₹3,000 discount. The taxable amount becomes ₹27,000, and GST (28 per cent) is ₹7,560. The final price is ₹34,560.

HSN codes by screen size in finer detail

Grab finer points from industry coding:

Detailed HSN breakdown by screen dimensions
 

Each sub‑category aligns with the 18 % or 28 % slab based on size.

Conclusion

The GST regime has made television prices in India simpler. Replacing the complex combination of excise, VAT, and local taxes with merely two slabs, 18% for TVs of size up to 32 inches and 28% for above-32-inch TVs, it has ensured transparency and predictability of prices.

Shoppers such as Akshay appreciate cheaper, comfortable TVs, and entrepreneurs such as Anita gain through input tax credits. Large sets continue to be a luxury buy, though. As a whole, the system manages to balance accessibility and luxury tax policy effectively.

Whether you are purchasing a TV for home or office purposes, knowing GST allows you to budget more accurately, claim credits (if you are eligible), and stay clear of unplanned bills at the checkout.

FAQ

Can individuals claim ITC on TV purchases?
No. ITC is only available for GST‑registered persons purchasing for business use, with a proper invoice.

Does the technology (LED, OLED, Smart, QLED) affect the GST rate?
No. Only screen size matters. All TVs larger than 32 inches, regardless of tech, are taxed at 28 per cent.

What is the HSN code for my 65‑inch QLED TV?
It is still 8528, taxed at 28 per cent since it exceeds 32 inches.

How are imported TVs taxed?
GST is applied on the landed cost (including customs duty), at 18% or 28%, depending on size.
 

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