Mobile phone
Possible classifications
Mobile phone is a broader search than smartphone. Compare the smartphone entry with other cellular or wireless telephones.
ILEVEN / HSN REFERENCE
Other telephones for cellular networks or for other wireless networks
Chapter 85 — Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles · Heading 8517 — Telephones and communications equipment
The seed reference identifies 85171400 as Other telephones for cellular networks or for other wireless networks.
The telephone branch names smartphones separately from other cellular or wireless-network telephones. The broader heading also contains communications apparatus.
DGFT 2024 reference, p. 290. This is dated classification context, not confirmation of current legal or GST treatment.
Possible classifications
Mobile phone is a broader search than smartphone. Compare the smartphone entry with other cellular or wireless telephones.
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