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HSN Code for Computer and Laptops with GST Rate

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HSN Code for Computer and Laptops with GST Rate

GST rate for goods and services is fixed by the GST Council. All GST rate for goods are linked to HSN code and taxed under seven slabs namely 0%, 0.25%, 5%, 12%, 18% and 28%. In this article, we look at the HSN Code and GST on computers, Laptop and similar products.

How are GST rates fixed?

GST rate for goods and services is fixed by the GST Council. From time to time, the GST Council changes GST rates based on the recommendations from the members of the Council. With GST tax collection exceeding the projections, the Government is actively considering reductions in GST rates.

GST Rate and HSN Code

To determine the GST rate for goods, it’s first important to determine the HSN code as all GST rates for goods are linked to HSN code. Once the HSN code is determined, then the GST rate can be determined easily.

HSN Code for Computers & Laptops

The four digit HSN code for computers is 8471. GST rate for HSN Code 8471 is 18%.

HSN code for personal computers, laptops, micro-computers are classified under Chapter 84 of the HSN under heading “Automatic Data Processing Machines and Units”.

According to HSN Chapter, the word “automatic data processing machine” means any time of equipment that is capable of:

  1. Storing the processing programme or programmes and at least the data immediately necessary for the execution of the programme;
  2. Being freely programmed in accordance with the requirements of the user;
  3. Performing arithmetical computations specified by the user; and
  4. Executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run.

Also, automatic data processing machines need not be a single unit and can be a system consisting of multiple separate units. Any unit that connects to a data processing machine that satisfies the following condition would also be classified as a data processing machine under HSN 8471:

  1. It is of a kind solely or principally used in an automatic data processing system;
  2. It is connectable to the central processing unit either directly or through one or more other units; and
  3. It is able to accept or deliver data in a form (codes or signals) which can be used by the system.

Hence, keyboard, mouse, USB storage devices can be classified under HSN code 8471.

Click here to read on GST Rate and HSN Code for Sporting Goods and Toys

HSN Code for Computers, Printers, Keyboards and Storage Devices

  • Four digit HSN Code for computers, laptops, desktop PCs and other types of personal computers is 8471.
  • Four digit HSN code for printers, keyboards, USB storage devices is 8471.
  • The six digit HSN code for printers is 847160.
  • The six digit HSN code for keyboard, mouse and other input devices is 847160.
  • The six digit HSN code for USB drives, hard disks and other storage devices is 8471 70.

GST on Computers and Other Related Products

The full 8 digit HSN code and GST on computers, printers, keyboard, storage devices and other types of computer products listed under HSN chapter 84 are as follows:

HSN Code Item Description
8471 AUTOMATIC DATA PROCESSING MACHINES AND UNITS THEREOF; MAGNETIC OR OPTICAL READERS, MACHINES FOR TRANSCRIBING DATA ON TO DATA MEDIA IN CODED FORM AND MACHINES FOR PROCESSING SUCH DATA, NOT ELSEWHERE SPECIFIED OR INCLUDED
8471 30 Portable digital automatic data processing machines, weighing not more than 10 kg. Consisting of at least a central processing unit, a keyboard and a display:
8471 30 10 Personal computer
8471 30 90 Other
Other automatic data processing machines:
8471 41 Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined:
8471 41 10 Micro computer
8471 41 20 Large or main frame computer
8471 41 90 Other
8471 49 00 Presented in the form of systems
8471 50 00 Processing units other than those of sub-headings 8471 41 or 8471 49, whether or not containing in
the same housing one or two of the following
types of unit: storage units, input units, output
units
8471 60 Input or output units, whether or not containing storage units in the same housing:
8471 60 10 Combined input or out put units
Printer:
8471 60 24 Graphic printer
8471 60 25 Plotter
8471 60 29 Other
8471 60 40 Keyboard
8471 60 50 Scanners
8471 60 60 Mouse
8471 60 90 Other
8471 70 Storage units:
8471 70 10 Floppy disc drives
8471 70 20 Hard disc drives
8471 70 30 Removable or exchangeable disc drives
8471 70 40 Magnetic tape drives
8471 70 50 Cartridge tape drive
8471 70 60 CD-ROM drive
8471 70 70 Digital video disc drive
8471 70 90 Other
8471 80 00 Other units of automatic data processing machines
8471 90 00 Other

 

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