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Outbyte PC Repair FREERepair Windows errors before they cause bigger problemsFix Now →Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →A Grant Thornton Bharat–Policy Watch India Foundation paper proposes cutting GST to 5% on smartphones priced below ₹25,000 while retaining the existing rate for premium devices. The proposal is not an approved GST change: the GST Council’s recommendations from its 57th meeting, held on 8 October 2026, do not include a smartphone rate change.
What GST change does the paper propose?
The paper, titled Reimagining GST for Affordable Smartphones: Enabling Digital Inclusion and Manufacturing Growth in India, was launched by Policy Watch India Foundation (PWIF) on 1 July 2026. It recommends two price bands:
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| Smartphone price band | Rate proposed by the paper |
|---|---|
| Below ₹25,000 | 5% GST |
| Premium devices | Retain the existing rate; PTI reports describe that rate as 18% |
This is a recommendation for a differentiated rate, not a proposal to reduce GST on every smartphone. The 18% figure for premium devices is the rate as described in reporting on the paper; a current product-specific official tax notification was not available to confirm the statutory rate.
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PWIF’s announcement of the paper describes its launch and recommendation. PTI reports on the proposal are available from Hindustan Times and GoodReturns.
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Has a 5% smartphone GST rate been approved?
No. The GST Council’s published recommendations from its 57th meeting on 8 October 2026 do not list a smartphone rate change. The paper’s recommendation should not be treated as a Council decision or as a rate already in force. The Council’s 57th-meeting press release is the relevant official record.
A 9 October 2026 government overview describes the broader GST structure as 5% and 18%, with a special 40% rate for select goods and services. That overview does not establish the product-specific rate for smartphones. For a transaction or tax filing, consult the current applicable official notification or a qualified tax professional rather than relying on the paper’s proposal. The overview is published by the Press Information Bureau.
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Why do the authors want a lower rate on phones below ₹25,000?
The paper argues that a uniform rate places a disproportionate burden on buyers of more affordable phones and can make first smartphone access harder. It frames smartphones as “first-access digital infrastructure rather than discretionary consumer products,” a phrase attributed to the paper in GoodReturns/PTI reporting.
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Scan for outdated or missing drivers - takes under a minuteDriver Scan →Repair Windows errors before they cause bigger problemsFix Now →The authors connect a lower rate with affordability, digital inclusion, Digital India, financial inclusion and growth in domestic electronics manufacturing. These are the paper’s intended benefits and policy rationale; they are not demonstrated outcomes of a rate change, which has not been adopted.
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What figures does the paper cite?
PTI reporting attributes two approximate figures to the Grant Thornton Bharat–PWIF study:
- Nearly two-thirds of India’s handset shipments are in the smartphone segment below ₹25,000.
- Nearly 35 crore Indians continue to use feature phones.
The figures are study-reported, not independently verified government statistics. The underlying dataset, shipment period and reference date for the feature-phone estimate are not set out in the available reporting, so they should be read as approximate context rather than precise or current counts.
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What would buyers notice if the proposal were adopted?
If implemented as proposed, phones priced below ₹25,000 would fall into a 5% GST band, while premium devices would retain the existing rate. That could change the tax component of eligible purchases, but the proposal alone does not determine retail prices: the GST Council has not announced this change, and the paper does not establish how manufacturers or retailers would reflect a future tax change in prices.
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