Sector playbook
Electronics and electricals exporters: the four things you are leaving on the table.
Electronics exporters split into two groups: PLI beneficiaries (smartphones, telecom equipment) and everyone else. PLI participants often forget that RoDTEP and PLI can both be claimed on the same shipping bill, with separate filings.
- Sector export value, FY 24-25
- Rs 2.04 lakh crore (FY 2024-25)
- Avg RoDTEP rate
- 1.4%
- RoSCTL stacking
- Not applicable
- HS chapters covered
- 84, 85
Top 8 HS codes in this sector
Sorted by RoDTEP rate. Click through for the detailed page on each code.
| HS code | Description | RoDTEP | Drawback | GST refund |
|---|---|---|---|---|
| 850720 | Lead-acid accumulators, other than starter | 1.60% | 0.75% | 0.5% |
| 851829 | Other loudspeakers, mounted | 1.50% | 0.70% | 0.5% |
| 851770 | Parts of telephone equipment | 1.40% | 0.65% | 0.5% |
| 853210 | Fixed capacitors, designed for power circuits | 1.30% | 0.60% | 0.5% |
| 850760 | Lithium-ion accumulators | 1.20% | 0.55% | 0.5% |
| 847130 | Portable automatic data-processing machines, <=10 kg | 1.00% | 0.45% | 0.5% |
| 847150 | Processing units for computers | 1.00% | 0.45% | 0.5% |
| 851712 | Telephones for cellular networks (smartphones) | 1.00% | 0.45% | 0.5% |
Quirks of this sector that cost exporters money
- 01Smartphone exports under PLI still qualify for RoDTEP at 1 percent. Two separate filings, one shipping bill.
- 02Components and modules carry materially different rates than finished assemblies.
- 03ELCINA and IESA RCMCs are sometimes interchangeable for scheme claims.
- 04Battery and energy storage exports may qualify for the Advanced Chemistry Cell PLI on top of RoDTEP.
- 05Made-in-India labelling rules are tightening; non-compliance can affect destination preferential treatment.
Schemes that apply
Three illustrative cases from this sector
Names redacted at customer request. Recovery numbers from FY 2024-25 audits.
Rs 41,00,000 annual
Bangalore smartphone OEM, 410 cr turnover
PLI claim and RoDTEP claim were being filed in serial when parallel filing was permitted. Restructuring recovered 14 months of pending RoDTEP.
Rs 11,60,000 annual
Chennai component supplier, 84 cr turnover
HS 8517 sub-codes (telephone equipment parts) were being filed under the finished assembly rate. The component-vs-finished distinction is rate-critical.
Rs 7,90,000 annual
Pune IT hardware, 53 cr turnover
Lithium-ion battery exports under HS 850760 carried PLI advanced chemistry cell programme eligibility that was unclaimed.
Sector-specific FAQ
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