HSN Code 8517
Mobile Phones
HSN 8517 covers mobile phones, smartphones, and communication apparatus. Standard GST on mobile phones in 2026 is 18% (was 12% until March 2020).
HSN Code
8517
GST Rate
18%
Preferred UQC
PCS
Rate details & exceptions
Smartphones, feature phones, and most parts (HSN 8517 70) → 18%. Mobile phone chargers + accessories sold separately → 18%. Bluetooth earphones under HSN 8518 → 18%.
What HSN 8517 covers
HSN 8517 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.
- Smartphones (Android, iPhone)
- Feature phones / basic mobiles
- Cordless landline phones
- VoIP phones
- Mobile phone chargers (some in HSN 8504)
- SIM cards (HSN 8523)
How to enter HSN 8517 on an invoice
On a GST-compliant invoice, add the following for each line item:
- HSN code:
8517 - Description: Mobile Phones (or your specific SKU name)
- UQC:
PCS - Quantity, rate per unit, taxable value
- GST rate: 18% (split as CGST + SGST for intra-state, or IGST for inter-state)
21bill auto-fills HSN 8517 and the 18% rate the moment you type "mobile phones" in the item description — so you don't memorise codes.
Questions people ask about HSN 8517
What is the GST on mobile phones in 2026?
18%. This rate has been stable since April 2020, when the rate was increased from 12% to 18%. Feature phones, smartphones, and most accessories are all at 18%.
Are mobile phone accessories taxed separately?
Generally yes — sold separately, they're at 18% under their own HSN (chargers 8504, earphones 8518). Bundled with a phone in a single retail pack, most shops bill the whole pack under HSN 8517 at 18%.
Is the GST different for refurbished phones?
No — HSN and rate are the same (8517, 18%). But GST on refurbished phones is calculated on the margin scheme if you are a registered dealer, not on the full sale value. Consult a CA for the specifics.
What HSN for phone screen protectors or cases?
Phone cases / covers — HSN 3926 (plastic articles) or 4202 (leather-like cases), both at 18%. Screen protectors are under HSN 3919 / 3923 at 18%.
Related on 21bill
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Request access⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.