With Effect From 01st April 2020 ( 01/04/2020 ), the GST Rate on mobile phones have been increased to 18% from earlier 12%.
Notification No. 03/2020 - Central Tax ( Rate ), dated 25th March 2020 was issued to amend Notification No. 01/2017 - Central Tax ( Rate ), dated 28th June 2017 inoder to specify the GST Rate of 18% on Mobile Phones. It is a SCHEDULE III ( 9% CGST ) item now.