Gst related query

Save Share

This query is : Resolved

CA SASHI KANT SHARMA (Querist)
Follow

08 July 2017 sir please reply, what is the HSN code of mobile phone and accessories, i have a Retail mobile phone shop which is sold to retail customer

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
Follow

08 July 2017 Give list of all mobile accessories.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
Follow

27 July 2024 The Harmonized System of Nomenclature (HSN) codes for mobile phones and accessories are crucial for GST compliance, especially for businesses engaged in retailing such products. Here is the information you need:

### **HSN Codes for Mobile Phones and Accessories**

1. **Mobile Phones:**
- **HSN Code:** **8517**
- **Description:** This code is used for mobile phones and other telecommunications equipment. It covers:
- Cellular phones and smartphones.
- Other mobile telephone sets.
- Other apparatus for transmitting or receiving voice, images, or other data.

2. **Mobile Accessories:**
- **Chargers and Adapters:**
- **HSN Code:** **8504**
- **Description:** Electrical transformers and inductors, including power adapters and chargers for mobile phones.
- **Headphones and Earphones:**
- **HSN Code:** **8518**
- **Description:** Microphones and headsets, including those with integrated earphones and microphones.
- **Covers and Cases:**
- **HSN Code:** **4202**
- **Description:** This includes cases, covers, and other accessories made of materials like leather or synthetic leather, used for mobile phones.
- **Screen Protectors:**
- **HSN Code:** **3921**
- **Description:** Plastic screen protectors used for mobile phone screens.

### **GST Rates**

- **Mobile Phones (HSN 8517):**
- **GST Rate:** 18%

- **Mobile Accessories:**
- **Chargers and Adapters (HSN 8504):** 18%
- **Headphones and Earphones (HSN 8518):** 18%
- **Covers and Cases (HSN 4202):** 18%
- **Screen Protectors (HSN 3921):** 18%

### **Important Considerations**

- **HSN Code Usage:** Ensure that you use the correct HSN code for each product category to avoid discrepancies and ensure accurate GST reporting.
- **Retail Sale:** For retail sales, ensure that you issue GST-compliant invoices with the appropriate HSN codes and GST rates.

### **Summary**

For your retail mobile phone shop, you should use the following HSN codes:

- **Mobile Phones:** HSN Code 8517
- **Chargers and Adapters:** HSN Code 8504
- **Headphones and Earphones:** HSN Code 8518
- **Covers and Cases:** HSN Code 4202
- **Screen Protectors:** HSN Code 3921

All these products are subject to an 18% GST rate. Always ensure to stay updated with any changes in GST rates or HSN codes by referring to official GST notifications or consulting with a tax professional.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now