Mobile Phone HSN Code 8517 and GST Rate
Smartphones and other phones for cellular networks, plus their parts.
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- HSN code
- 8517
- GST rate
- 18%
- Chapter
- 85: Electrical equipment and electronics
- Before 22 Sep 2025
- No change
What is the HSN code for mobile phone?
Mobile Phone falls under HSN 8517, in chapter 85 (Electrical equipment and electronics).
Since the 2022 edition of the HS, smartphones have their own subheading, 851713, while basic feature phones are 851714. Mobile phones and their parts are taxed at 18%. Chargers are heading 8504, earphones 8518 and power banks 8507, all also 18%.
| Code | Description |
|---|---|
| 851713 | Smartphones |
| 851714 | Other telephones for cellular or other wireless networks (feature phones) |
| 851779 | Parts of telephone sets and network equipment |
GST rate on mobile phone
The GST rate on mobile phone is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8517 |
| Above Rs 5 crore | 6 on every invoice | 851713, 851714, 851779 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 85 |
Sample GST invoice line for mobile phone
Here is how a line for mobile phone looks on a tax invoice within one state: 5 × phone at Rs 15,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Mobile Phone | 8517 | 5 × phone | 15,000.00 | 75,000.00 | 6,750.00 | 6,750.00 | 88,500.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 13,500.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 85 at a glance
Chapter 85 (Electrical equipment and electronics) covers: Motors, generators, batteries, phones, TVs, wires, switches and other electrical goods.
Related HSN codes
Products often bought, sold or invoiced together with mobile phone:
الأسئلة الشائعة
What is the HSN code for mobile phone?
Mobile Phone falls under HSN 8517: smartphones and other phones for cellular networks, plus their parts. Common 6 digit codes are 851713 for smartphones and 851714 for other telephones for cellular or other wireless networks (feature phones).
What is the GST rate on mobile phone?
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
How many digits of the mobile phone HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8517 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 851713, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.