vinujaglan.com · Founder's official site 
Rates at a glance
| Item | Before 22 Sep 2025 | GST now |
|---|---|---|
| Air conditioners | 28% | 18% |
| Television sets (all sizes) | 18% / 28% | 18% |
| Dishwashers | 28% | 18% |
| Monitors and projectors | 28% | 18% |
| Refrigerators and washing machines | 18% | 18% |
| Mobile phones and laptops | 18% | 18% |
| Solar water heaters and solar power devices | 12% | 5% |
For businesses
Electronics bought for business use carry full input tax credit, subject to GSTR-2B. Electronics dealers should watch the reduced-rate stock carried over from before 22 September 2025 and the credit balance this may leave.
Using these rates correctly
- The rate depends on the HSN (goods) or SAC (services) code — the description on your invoice must match the code
- Old stock sold after 22 September 2025 is billed at the new rate; revise MRP stickers where the law required it
- Where a rate fell, pass on the benefit — anti-profiteering complaints are still possible
- Keep purchase invoices: input tax credit follows GSTR-2B, not the rate you expect
Frequently asked questions
No. Mobile phones stay at 18%.
Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.
