HSN Code for Mobile Accessories and GST Rate: 16 Products Listed

Mobile phones and almost every accessory sold with them carry GST at 18%. Phones fall under HSN heading 8517, chargers under 8504, earphones and speakers under 8518, power banks usually under 8507, data cables under 8544 and plastic covers under 3926. The rate is the same, but each product has its own code, and you report each one separately.

What exactly did we check?

We read a compiled copy of the integrated tax rate notification dated 17 September 2025 on a CBIC site, and found each heading below in its Schedule II, the 18% list. We took the six and eight digit codes from the HSN directory on the GST portal. We also read the rate amendment dated 27 October 2026, which touches only fertiliser and tyre entries, and the GST Council release of 8 October 2026, which recommends no rate change for electronics.

Which code for which product?

Some lines need a closer look. Power banks are classified under 8507 by many sellers and under 8504 by others, and smartwatches can fall under 8517 or 9102 depending on what the watch does. All of these headings are at 18%, so the tax is not affected, but pick one code with your tax expert and keep to it. The general method is in how to find the HSN code for a product.

Is anything in this trade at 5%?

Not much that a phone accessory seller lists. Heading 8504 has a separate 5% entry, but it names chargers and charging stations for electrically operated vehicles. A phone charger is not that. Heading 8473, parts of computers, is at 18% but leaves out covers and carry cases, which go to their own headings, also at 18%.

A worked example

In October you sold, on a marketplace, at prices that include GST:

• 40 pairs of wireless earbuds at Rs 1,180 each
• 60 chargers at Rs 590 each
• 100 cables at Rs 236 each

At 18%, the value before tax is the price divided by 1.18. Your HSN summary, Table 12 of GSTR-1, then looks like this:

If all of this went under one code, 8517, the tax would still be Rs 16,200. So why does it matter? Your purchase bills, e-way bills and the HSN summary should tell the same story. When a seller buys chargers under 8504 and reports selling only 8517, the figures stop matching, and that is the kind of gap that leads to a question from the department. Fixing it later means working through every month again. How Table 12 is filled is explained in the Table 12 HSN summary guide.

What about combo packs?

A phone cover with a screen guard at one price is a mixed supply under section 8 of the CGST Act, taxed at the highest rate among the items. Here both are at 18%, so the rate does not change. Choose the code of the main item, note your choice, and use it every time you sell that pack.

The mistake sellers usually make

The first is copying the code of the phone onto every accessory. Heading 8517 is for phones and their parts. A cover, a cable or an earbud is not a part of the phone in the tariff, and each has its own heading.

The second is old listings. A listing set up years ago may carry a code or rate that nobody has looked at since. Check each product's tax settings on every marketplace once a year.

The third is the number of digits. Your turnover decides whether you report four, six or eight digits, as explained in HSN digits required in GSTR-1. Use the same codes on your invoices and in GSTR-1.

Frequently asked questions

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