compatible-screens tag to release an app only for smartphones and for tablet. Remember be care with the permissions as well.

smartphone_compatible_screens.xml

    <compatible-screens>
        <!-- small size screens -->
        <screen
                android:screenDensity="mdpi"
                android:screenSize="small"/>
        <screen
                android:screenDensity="hdpi"
                android:screenSize="small"/>
        <screen
                android:screenDensity="xhdpi"
                android:screenSize="small"/>
        <screen
                android:screenDensity="280"
                android:screenSize="small"/>
        <screen
                android:screenDensity="360"
                android:screenSize="small"/>
        <screen
                android:screenDensity="420"
                android:screenSize="small"/>
        <screen
                android:screenDensity="480"
                android:screenSize="small"/>
        <screen
                android:screenDensity="560"
                android:screenSize="small"/>
        <screen
                android:screenDensity="640"
                android:screenSize="small"/>
        <!-- normal size screens -->
        <screen
                android:screenDensity="mdpi"
                android:screenSize="normal"/>
        <screen
                android:screenDensity="hdpi"
                android:screenSize="normal"/>
        <screen
                android:screenDensity="xhdpi"
                android:screenSize="normal"/>
        <screen
                android:screenDensity="280"
                android:screenSize="normal"/>
        <screen
                android:screenDensity="360"
                android:screenSize="normal"/>
        <screen
                android:screenDensity="420"
                android:screenSize="normal"/>
        <screen
                android:screenDensity="480"
                android:screenSize="normal"/>
        <screen
                android:screenDensity="560"
                android:screenSize="normal"/>
        <screen
                android:screenDensity="640"
                android:screenSize="normal"/>
    </compatible-screens>

tablet_compatible_screens.xml

    <compatible-screens>
        <!-- xlarge size screens -->
        <screen
                android:screenDensity="mdpi"
                android:screenSize="xlarge"/>
        <screen
                android:screenDensity="hdpi"
                android:screenSize="xlarge"/>
        <screen
                android:screenDensity="xhdpi"
                android:screenSize="xlarge"/>
        <screen
                android:screenDensity="280"
                android:screenSize="xlarge"/>
        <screen
                android:screenDensity="360"
                android:screenSize="xlarge"/>
        <screen
                android:screenDensity="420"
                android:screenSize="xlarge"/>
        <screen
                android:screenDensity="480"
                android:screenSize="xlarge"/>
        <screen
                android:screenDensity="560"
                android:screenSize="xlarge"/>
        <screen
                android:screenDensity="640"
                android:screenSize="xlarge"/>
        <!-- Special case for Nexus 7 -->
        <screen
                android:screenDensity="213"
                android:screenSize="large"/>
        <!-- large size screens -->
        <screen
                android:screenDensity="mdpi"
                android:screenSize="large"/>
        <screen
                android:screenDensity="hdpi"
                android:screenSize="large"/>
        <screen
                android:screenDensity="xhdpi"
                android:screenSize="large"/>
        <screen
                android:screenDensity="280"
                android:screenSize="large"/>
        <screen
                android:screenDensity="360"
                android:screenSize="large"/>
        <screen
                android:screenDensity="420"
                android:screenSize="large"/>
        <screen
                android:screenDensity="480"
                android:screenSize="large"/>
        <screen
                android:screenDensity="560"
                android:screenSize="large"/>
        <screen
                android:screenDensity="640"
                android:screenSize="large"/>
    </compatible-screens>