Vat implication on import of mobile
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
27 June 2012
I want to know any Vat Implication on Import of Mobile in Maharashtra state.
RENGARAJ R.K
(Expert)
27 June 2012
Which state VAT Act please?
02 August 2025
In Maharashtra, the importation of mobile phones is primarily subject to Customs Duty and Goods and Services Tax (GST), rather than Value Added Tax (VAT), which was phased out with the implementation of GST in 2017.
📦 Customs Duty on Imported Mobile Phones
As of the latest updates, India has reduced the import duty on mobile phones and key components from 20% to 15%, effective from the 2024/25 annual budget. This reduction aims to benefit consumers and could save companies like Apple approximately $35–50 million annually.
Reuters
🧾 GST on Mobile Phones
Under the Goods and Services Tax regime, mobile phones attract an 18% GST. This rate applies uniformly across India, including Maharashtra.
ClearTax
🏙️ Local Body Tax (LBT) in Maharashtra
Previously, Maharashtra imposed a Local Body Tax (LBT) on the entry of goods into local areas for consumption, use, or sale. However, as of August 1, 2015, the LBT was abolished for most traders in Maharashtra. Therefore, LBT is no longer applicable to the importation of mobile phones in Maharashtra.
Wikipedia
✅ Summary
Customs Duty: 15% on mobile phones (as per the latest budget).
GST: 18% applicable on mobile phones.
LBT: Not applicable since August 1, 2015.
Reuters
Reddit
+5
Wikipedia
+5
Maharashtra GST Department
+5
For the most accurate and up-to-date information, it's advisable to consult the official website of the Maharashtra Goods and Services Tax Department or seek guidance from a tax professional.
📦 Customs Duty on Imported Mobile Phones
As of the latest updates, India has reduced the import duty on mobile phones and key components from 20% to 15%, effective from the 2024/25 annual budget. This reduction aims to benefit consumers and could save companies like Apple approximately $35–50 million annually.
Reuters
🧾 GST on Mobile Phones
Under the Goods and Services Tax regime, mobile phones attract an 18% GST. This rate applies uniformly across India, including Maharashtra.
ClearTax
🏙️ Local Body Tax (LBT) in Maharashtra
Previously, Maharashtra imposed a Local Body Tax (LBT) on the entry of goods into local areas for consumption, use, or sale. However, as of August 1, 2015, the LBT was abolished for most traders in Maharashtra. Therefore, LBT is no longer applicable to the importation of mobile phones in Maharashtra.
Wikipedia
✅ Summary
Customs Duty: 15% on mobile phones (as per the latest budget).
GST: 18% applicable on mobile phones.
LBT: Not applicable since August 1, 2015.
Reuters
+5
Wikipedia
+5
Maharashtra GST Department
+5
For the most accurate and up-to-date information, it's advisable to consult the official website of the Maharashtra Goods and Services Tax Department or seek guidance from a tax professional.
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