Choosing billing software for mobile and electronics shop counters comes down to three things: the correct 18% GST on every phone and gadget, fast billing that keeps the queue moving, and a clean way to record IMEI or serial numbers against each sale. This guide covers the GST rates that apply to mobiles and electronics in 2026, a worked bill for a real shop, how to handle IMEI and warranty details, and what to check before you buy.
What billing software for mobile and electronics shop counters must do
An electronics counter is a little different from a kirana store. Bills are higher value, customers ask for warranty details, and a single sale can mix a phone, a cover, a charger and earphones — each with its own HSN code but, in practice, the same tax rate. The software should:
- Apply the right GST rate automatically and split it into CGST + SGST (same state) or IGST (other state) without you doing the maths.
- Let you attach an IMEI or serial number to the line item so it appears on the bill.
- Print to whatever you own — an A4/A5 invoice for a laptop sale or a thermal receipt for a quick accessory.
- Keep working offline, because a dropped connection should never stop the counter.
GST rates on phones and electronics (2026)
Most consumer electronics fall in the 18% slab (see the CBIC GST rate resources on cbic.gov.in). The GST 2.0 rate changes that took effect on 22 September 2025 simplified the structure and, notably, moved televisions and air conditioners down from the old 28% band to 18%. Mobile phones stayed at 18% throughout.
| Item | Typical HSN | GST rate |
|---|---|---|
| Mobile phones | 8517 | 18% |
| Chargers, power banks, data cables | 8504 / 8517 | 18% |
| Headphones & earphones | 8518 | 18% |
| Laptops & computers | 8471 | 18% |
| Televisions (all sizes) | 8528 | 18% |
| Air conditioners | 8415 | 18% |
| Refrigerators | 8418 | 18% |
Rates and HSN classifications do change, so treat this as a starting point and confirm the current rate for each item on gst.gov.in / cbic.gov.in or with your CA before you fix it in your item master.
A worked bill: a mobile shop in Pune
Ramesh runs a mobile and electronics shop in Pune, Maharashtra (state code 27). A
walk-in customer, also in Maharashtra, buys three things:
| Item | HSN | Qty | Taxable value | GST 18% |
|---|---|---|---|---|
| Smartphone | 8517 | 1 | ₹15,000 | ₹2,700 |
| Fast charger | 8517 | 1 | ₹800 | ₹144 |
| Bluetooth earphones | 8518 | 1 | ₹1,200 | ₹216 |
Because the buyer is in the same state, the 18% splits into two halves:
- Taxable value = ₹15,000 + ₹800 + ₹1,200 = ₹17,000
- CGST 9% = ₹1,530 and SGST 9% = ₹1,530 (together ₹3,060)
- Invoice total = ₹17,000 + ₹3,060 = ₹20,060
If that same order were shipped to a customer in Gujarat (state code 24), it becomes
an inter-state sale: one line of IGST 18% = ₹3,060, and the total stays ₹20,060
— just shown as a single IGST line instead of CGST + SGST. The buyer’s place of supply, not
where they are standing, decides the split. (For the full rule, see
the CGST/SGST/IGST difference explained.)
Doing this by hand on every high-value bill is where mistakes creep in — the whole point of software is that the split is correct the first time.
IMEI and serial numbers: record them on the bill
The mandatory GST invoice fields (Rule 46) do not include the IMEI — but almost every mobile shop wants it on record for warranty claims, exchanges and police enquiries. The practical approach is to type the IMEI or product serial number into the item’s description or notes, so it prints on the customer’s invoice and stays in your sales history. For a TV or air conditioner, the model and serial number do the same job. Check the features page for exactly how item notes appear on your bill before you rely on them.
A note on scale: most single-outlet mobile shops are comfortably under the government’s e-invoicing turnover threshold. If your turnover ever crosses it, be aware that Yojika does not generate e-invoices — that is out of scope; you would use the official portal or your CA. Confirm the current threshold on gst.gov.in.
Thermal receipts, offline reliability, and 22 languages
An electronics counter juggles two receipt styles: a proper A4 or A5 tax invoice for a phone or laptop the customer may need for a claim, and a fast thermal receipt (58 / 65 / 80 mm) for a cable or screen guard. Software that handles both means you are not tied to one printer.
Two more things matter for a busy counter:
- Offline-first. Your data lives on your own PC and billing works with no internet — no spinning loader while a customer waits. See why in our guide to offline billing software for a retail shop.
- Language. You can print the invoice in the customer’s language — all 22 official Indian languages are supported — which reads better than a half-English bill.
What to check before you buy
Use this quick checklist when you compare tools:
- Does it apply 18% GST and the CGST/SGST vs IGST split automatically?
- Can you store an IMEI / serial number per line item?
- Does it print both A4/A5 and thermal?
- Does it work fully offline, with data on your own machine?
- Is the pricing transparent — one clear licence, no per-bill charges? Compare on the pricing page.
Yojika is offline-first GST billing software built for exactly this kind of shop: the tax engine handles the CGST/SGST/IGST split from the place of supply, invoice numbers reset correctly each financial year, you can note IMEI/serial details per item, and you print to A4, A5 or a thermal receipt printer. Your business data stays on your own PC.
- See what’s included on the features page.
- Check simple, transparent pricing.
- Or download Yojika and try it free for 14 days.
New to picking a tool? Our broader buyer’s guide to GST billing software and the kirana store billing guide walk through the same decision from other angles.
This article is general information, not tax advice. GST rates, HSN codes and thresholds change — confirm the current position on gst.gov.in or with your CA.