Mobile phones, smart phones and mobile accessories are sold by lot of Micro, small and medium sized enterprises. The introduction of GST, VAT was levied on purchase of mobile phone and VAT rates varied from state to state. Under GST the rate of tax on mobile phones in the same across India. Tax collection under GST exceeding expectations, it is possible for the price of mobile phones to become cheaper as GST rates are reduced. If you purchasing mobile phones as end customer you will py GST at the rate of 12% from the dealer with in the same state, the 12% divided into SGST and CGST equally. On the other hand, if phone purchased from the out state, IGST at 12% would be applicable. During import of mobile phones, IGST at 12% would be applicable.