GST on Television in India: Price Impact, GST Rate and Compliance

Televisions remain one of the most commonly purchased electronic items in India, both for household and commercial use. While buyers often focus on features such as display quality, size, and smart functionality, taxation plays a crucial role in determining the final price. Under India’s Goods and Services Tax framework, televisions are taxed at a uniform rate, yet confusion around GST applicability, pricing impact, and compliance continues to exist.

This article explains GST on television in India in a clear and structured manner, covering current GST rates, impact on prices, compliance requirements, and practical considerations for both consumers and sellers as applicable in 2025.

Understanding GST on Televisions in India

The Goods and Services Tax (GST) is a destination-based indirect tax introduced to replace multiple taxes such as excise duty, VAT, and entry tax. Televisions are classified as taxable electronic goods under GST, meaning tax is levied at the time of supply by a registered seller.

For consumers, GST directly affects the purchase price. For businesses, it determines invoicing obligations, return filing, and eligibility for input tax credit. This makes it important to clearly understand GST on TV in India before purchasing or selling a television.

GST Rate on Television in India

As per the latest classifications and notifications issued by the GST Council, televisions attract a standard GST rate of 18 percent.

Key points to note

• The GST rate is uniform across India
• It applies to all brands and price segments
• It does not vary based on purchase channel (online or offline)
• There are no concessional or higher GST slabs for televisions

The GST percentage on TV has remained stable in recent years and continues to apply in 2025.

GST on Different Types of Televisions

Many buyers assume that GST differs based on technology or features. Under the GST law, this is not the case.

GST rate by TV type

Type of Television	Applicable GST Rate
LED TV	18%
Smart TV	18%
LCD TV	18%
OLED / QLED TV	18%

The GST rate on LED TV, GST rate on Smart TV, and GST on LCD TV are identical. Advanced features, screen size, or premium pricing do not affect the applicable GST rate.

How GST Impacts Television Prices

Tax structure before GST

Before GST, televisions were subject to multiple indirect taxes, including:

• Excise duty at the manufacturing stage
• State-level VAT
• Entry tax in certain states

This resulted in a combined tax burden that often exceeded 25 percent, along with price differences across states.

Tax structure after GST

Under GST:

• A single tax rate of 18 percent applies
• Cascading of taxes has been eliminated
• Pricing has become more transparent and uniform

Price comparison example

Particulars	Pre-GST	Post-GST
Base price of TV	₹40,000	₹40,000
Total tax	~₹10,000 (approx. 25%)	₹7,200 (18%)
Final price	₹50,000	₹47,200

This comparison highlights how GST has generally reduced the overall tax burden on television purchases.

GST on TV Purchase: Buyer Responsibilities

For individual buyers purchasing a television for personal use, GST compliance is limited but important.

What buyers should check

• The seller issues a valid GST invoice
• The invoice clearly shows:
  • Taxable value
  • GST is charged at 18 percent
  • Final amount payable
  • Seller’s GST registration details

Input tax credit is not available for personal purchases. However, when a television is purchased for business or commercial use, GST input credit may be claimed, subject to compliance with GST rules and usage for business purposes.

GST Compliance for Sellers and Retailers

Television sellers and retailers are required to follow standard GST compliance procedures applicable to taxable goods.

Key compliance requirements

• GST registration if the turnover exceeds the prescribed threshold
• Charging GST at 18 percent on TV sales
• Issuing GST-compliant tax invoices
• Filing periodic GST returns
• Maintaining accurate records of sales and inventory

Failure to comply can result in penalties, interest, and potential cancellation of GST registration.

Common Misconceptions About GST on Televisions

Several misconceptions continue to create confusion among buyers.

• Premium or large-screen TVs do not attract a higher GST rate
• Online purchases do not have a different GST rate
• Discounts reduce the taxable value, not the GST percentage
• Selling televisions without charging GST is not legally permitted

Understanding these points helps buyers make informed decisions and avoid incorrect assumptions.

How to Verify GST Charged on a Television

Consumers can easily verify the GST charged by:

• Checking the invoice for the 18 percent GST rate
• Ensuring the GST amount matches the taxable value
• Confirming whether CGST, SGST, or IGST is applied correctly

Any discrepancy should be clarified with the seller immediately.

Practical Tips to Optimise TV Purchase Cost

While GST cannot be avoided legally, buyers can still manage overall costs by:

• Purchasing during festive or clearance sales
• Comparing pre-tax prices across multiple sellers
• Ensuring eligibility for input tax credit for business purchases
• Avoiding unregistered sellers offering tax-free deals

These steps ensure compliance while optimising expenditure.

Future Outlook on GST Rate for Televisions

As of December 2025, there are no official proposals to revise the GST rate on televisions. The current rate aligns with the broader framework for GST on electronic items in India. It is expected to remain stable unless revised by a formal decision of the GST Council.

Conclusion

Televisions in India are taxed at a uniform GST rate of 18 percent, regardless of type, brand, or price. The GST regime has simplified taxation, reduced cumulative tax burden compared to the pre-GST era, and improved pricing transparency nationwide.

A clear understanding of GST on television, its price impact, and compliance requirements allows consumers and businesses to make informed and legally compliant purchasing decisions.

FAQs

1. Is GST applicable to second-hand televisions?
   GST may be applicable if the item is sold by a GST-registered dealer. Private resale generally does not attract GST.
2. Can businesses claim GST input credit on TVs?
   Yes, if the television is used for business purposes and all GST conditions are satisfied.
3. What is the GST rate on imported televisions?
   Imported televisions attract 18 percent IGST in addition to applicable customs duties.
4. Does GST apply to TV installation charges?
   Yes, installation services are generally taxed at 18 percent GST.
5. Are extended warranties on TVs taxable under GST?
   Yes, extended warranties are treated as taxable services.
6. Is GST included in the MRP of a television?
   GST is included in the final price but must be shown separately on the invoice.
7. Are there any GST exemptions for televisions?
   No regional or category-based exemptions currently apply.
8. Can a TV be sold without charging GST?
   No, selling taxable goods without GST violates the GST law.
9. Does GST differ for commercial display TVs?
   No, the GST rate remains 18 percent.
10. How does GST on televisions compare with other electronic items?
    Most electronic items in India are taxed at 18 percent under GST.