GST on iPhones
The GST system in India places iPhones under the category of mobile phones, which attracts a standard rate of 18%. This rate applies to all generations, GST on iPhone 12, GST on iPhone 14, GST on iPhone 15, GST on iPhone 16, and future models such as GST on iPhone 17.
Whether you buy from Apple stores, authorised resellers, or online platforms, the GST rate remains the same.
GST Rate on iPhones in India
As per the GST Council’s classification:
- GST rate on iPhone: 18%
- HSN Code: 8517 (covers mobile phones and communication devices)
This rate includes all variants and storage options. The listed MRP already includes this GST component, which is why premium models such as iPhone 14 Pro or iPhone 15 Pro Max have significantly higher end prices.
GST on Refurbished iPhones
Refurbished or pre-owned iPhones sold by registered dealers also attract 18% GST. However, the valuation differs:
- If sold under the Margin Scheme, GST applies only on the profit margin (selling price minus purchase price).
- If not under the margin scheme, GST is charged on the full transaction value.
Businesses registered under GST can claim Input Tax Credit (ITC) on iPhones if they are used for:
- Official communication
- Office operations
- Business development or sales activities
However, ITC is not allowed if the iPhone is exclusively for personal use. Companies must maintain proper documentation—invoice, GSTIN, and proof of business use—to claim credits.
GST on Supply of iPhone and iPhone Accessories
iPhones
All iPhone models fall under HSN 8517 and attract 18% GST.
iPhone Accessories
Apple accessories fall under different HSN codes and may attract a higher GST rate:
- Cases, covers, cables: 18% GST
- Chargers and power adapters: 18% GST
- AirPods and audio devices: 18% GST
Since accessories do not follow the same classification as mobile phones, they may vary by HSN code, but the GST rate mostly stays at 18%.
Duties on the Import of iPhones
Imported iPhones attract a combination of:
- Basic Customs Duty (BCD)
- Social Welfare Surcharge (SWS)
- GST at 18% on the total value including customs duty
Imported prices often appear higher for this reason. Many iPhones sold in India are manufactured locally, which helps reduce some customs related costs.
How GST Impacts iPhone Pricing?
GST has a direct effect on final iPhone prices in India:
- Higher MRP for premium models
Since all variants attract 18% GST, price differences between base and top models widen.
- Uniform pricing across India
Before GST, taxes varied by state. GST ensures consistent prices nationwide.
- Impact on resale and refurbished markets
GST rules on margin schemes affect resale pricing strategies for used iPhones.
- Price hikes after GST rate revision
When the mobile phone GST rate increased from 12% to 18%, iPhone prices rose significantly.
Need help with GST registration or GST filing? Get in touch with our GST experts who can not only help you register and file your GST, but also assist with GST notice assistance. Connect with an expert today!
