Last updated: November 19th, 2024 3:57 PM

GST Rate for laptops & Computers with HSN Codes

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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