LED TV HSN Code 8528 and GST Rate
Television sets of every size, including LED, LCD and smart TVs.
- HSN code
- 8528
- GST rate
- 18%
- Chapter
- 85: Electrical equipment and electronics
- Before 22 Sep 2025
- 18% or 28%
What is the HSN code for LED TV?
LED TV falls under HSN 8528, in chapter 85 (Electrical equipment and electronics).
Every TV with a tuner is subheading 852872, whatever the screen technology. Since 22 September 2025 all TVs are taxed at 18%, ending the old 28% rate for sets above 32 inches. Set top boxes are 852871 and also 18%.
| Code | Description |
|---|---|
| 852872 | Other reception apparatus for television, colour (LED and smart TVs) |
| 852871 | Reception apparatus not designed for a screen (set top boxes) |
GST rate on LED TV
The GST rate on LED TV is 18%. Before 22 September 2025 it was 18% or 28%. 18% on all televisions. TVs above 32 inches were 28% until 21 September 2025; smaller TVs were already 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 | 8528 |
| Above Rs 5 crore | 6 on every invoice | 852872, 852871 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 85 |
Sample GST invoice line for LED TV
Here is how a line for LED TV looks on a tax invoice within one state: 2 × TV at Rs 32,000.00 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) |
|---|---|---|---|---|---|---|---|
| LED TV | 8528 | 2 × TV | 32,000.00 | 64,000.00 | 5,760.00 | 5,760.00 | 75,520.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 11,520.00 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 LED TV:
Frequently asked questions
What is the HSN code for LED TV?
LED TV falls under HSN 8528: television sets of every size, including LED, LCD and smart TVs. Common 6 digit codes are 852872 for other reception apparatus for television, colour (LED and smart TVs) and 852871 for reception apparatus not designed for a screen (set top boxes).
What is the GST rate on LED TV?
18% on all televisions. TVs above 32 inches were 28% until 21 September 2025; smaller TVs were already 18%.
How many digits of the LED TV 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 8528 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 852872, 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.