GST Rates and HSN Code 8528 for Monitors, Projectors and TVs

Vikash

08 Dec 2025 • 3 min read

India's electronics market, valued at ₹2.5 lakh crore, sees massive demand for monitors, projectors, and TVs under HSN code 8528. From gaming setups to smart classrooms, accurate 8528 hsn code gst rate classification impacts pricing, ITC, and compliance. This guide covers rates, screen-size rules, and practical billing for retailers, IT firms, and consumers in 2025.

What is HSN Code 8528?

HSN Code 8528 classifies "Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound/video recording apparatus." Under Chapter 85 (Electrical Machinery), it covers computer monitors, video projectors, LED/LCD TVs, and smart displays.

Key distinctions:

HSN code for Monitors And Projectors: Standalone displays/projectors.
TVs/receivers: Screen size determines rate (≤32" = 18%; >32" = 28%).
Includes color/monochrome, professional studio monitors.

India imports 70% electronics; 8528 dominates B2C sales (₹80,000Cr TVs alone).

GST Rates & Exemptions for HSN Code 8528

8528 hsn code splits into 18% (≤32"/small screens) and 28% (>32"/large TVs/projectors) since July 2018 revision. No cess; rates stable post-55th GST Council.

Exports zero-rated; no exemptions for standard items.

Table Notes

Screen size measured diagonally; ≤32" = 18%, >32" = 28%.
8-digit HSN mandatory for e-invoicing.
Professional monitors often 18% regardless of size.

GST Rates Applicable Under 8528

HSN Code	Description	GST Rate (%)	Screen Size Rule
852812/8528xx	TV Receivers (LED/LCD Smart TVs)	18/28	≤32": 18%; >32": 28%
852821/852851	Video Monitors (Computer/Gaming)	18	All sizes
852830/852861	Video Projectors (Conference/Home Theater)	18/28	≤32": 18%; >32": 28%
852872	Color TV Receivers (other)	18/28	Size-based
8528 (others)	Monitors capable of ADP connection	18	Computer peripherals

What's Included in HSN 8528?

HSN code 8528 covers:

Computer monitors (24-34" gaming/4K).
Video projectors (DLP/laser for offices).
TVs (LED, OLED, QLED; smart/non-smart).
Reception apparatus with/without recording.

Excludes telephones (8517), smartphones (8517). India's TV shipments: 45M units/year.

Explore more hsn code and GST rates - with Gimbooks HSN Finder

Key Exemptions Under GST for 8528

No blanket exemptions.
≤32" screens uniformly 18%.
Exports: Zero-rated LUT/bond.
Govt education tenders may negotiate.

Input Tax Credit (ITC) Rules for Monitors/TVs

Full ITC on 8528 hsn code gst rate (18/28%) for:

Retailers reselling.
Corporates (offices/conferences).
E-invoices with HSN/screen size.

Blocked: Personal use. Example: Retailer buys 55" TV (₹50,000 + ₹14,000 GST@28%)—claims full ITC.

GST on Monitors/TVs Billing: Practical Scenarios

Electronics Store: 43" Smart TV (852872, >32", 28% GST).
IT Firm: 27" Monitor (852852, 18% GST, full ITC).
School: Projector ≤32" (18% GST, tender pricing).
Exporter: Zero-rated TVs, input refunds.

E-way bill interstate >₹50K.

Common Mistakes in Electronics GST

Wrong screen size classification (32" vs 32.1").
Generic 85xx HSN—ITC denial.
18% on large TVs (must 28%).
No e-invoicing for B2B.

Conclusion

HSN code 8528 governs 8528 hsn code gst rate (18/28% screen-based), powering India's electronics surge. Retailers: Verify sizes, e-invoice, reconcile GSTR-2B for seamless ITC.

Essential for ₹2L Cr market compliance in 2025.

Explore more

GST Rates and 7214 HSN Code for Bars and Rods of Iron
GST Rates and HSN Code 8207 for Interchangeable Tools
Geyser, Water Heater HSN Code 8516 and GST Rate
Ceiling Fan HSN Code with Wall and Table Fans GST Rate
Hard Disk HSN Code 8471 & GST Rate in India

FAQs: HSN Code 8528 & Monitors/TVs GST

1. What is HSN Code 8528?

HSN 8528 covers monitors, projectors, and television receivers.

2. What GST rates apply to HSN 8528 products?

GST is 18% for TVs and monitors ≤32 inches and 28% for items >32 inches.

3. Can ITC (Input Tax Credit) be claimed on these products?

Yes, ITC is claimable if proper HSN-compliant invoices are available.

4. Does the GST rate differ for projectors and monitors?

No, GST is applied similarly according to size criteria; ≤32" attracts 18% and >32" attracts 28%.

5. Are there any exemptions for HSN 8528 products?

Generally, these products are taxable under GST; exemptions are rare and depend on government notifications.

6. How should sellers report HSN 8528 in GST returns?

Sellers must mention the correct HSN code on invoices and report it in GSTR-1/3B to claim ITC correctly.