Vat rate on mobile & accessories

This query is : Resolved

chetan (Querist)
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26 September 2016 Dear Sir,
Please give the information of vat rate for mobile accesories which is applicable from 17th september specially
for BLUETOOTH , HEADPHONE, EARPHONE, HEADSET, SPEAKER, DATA CABLE
BATTERY, CHARGER , ADAPTER,
MOBILE HANDSET
TABS

chetan

chetan (Querist)
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26 September 2016 NOT RECEIVED FEED BACK

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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03 August 2025 As of 17th September 2016, the Maharashtra Value Added Tax (MVAT) rates applicable to various mobile and accessory items were as follows:
📱 Mobile Handsets & Tablets
VAT Rate: 5.5%
Reference: Schedule C of the MVAT Act lists mobile phones and tablets under entry 54, attracting a 5.5% VAT rate.
TaxGuru
+1
The Times of India
+1
🎧 Mobile Accessories
VAT Rate: 12.5%
Note: Accessories such as Bluetooth headsets, earphones, speakers, data cables, batteries, chargers, and adapters were generally taxed at the standard rate of 12.5% under the residuary entry (Schedule E) of the MVAT Act.
CAclubindia
⚠️ Important Considerations
Separate Taxation: Mobile accessories were considered separate items and not part of the mobile handset package. This distinction was upheld in legal rulings, such as the case of ABM Tele Mobiles India Pvt. Ltd. vs. The Assistant Commissioner of Commercial Taxes .
Legal Precedents: The Supreme Court's decision in the Nokia India Pvt. Ltd. case clarified that items like chargers and accessories, even when sold with mobile phones, are subject to separate taxation.
Indian Kanoon
📄 Official Reference
For detailed information, you can refer to the official MVAT rate schedule:
MVAT Rate Schedule (Updated up to 31.03.2025)

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