Calculator HSN Code

Understanding the Calculator HSN Code

Calculators are ubiquitous in our daily lives, from simple pocket devices for quick sums to complex scientific and graphing calculators essential for students and professionals. For businesses involved in the import, export, or sale of these devices in India, understanding the correct Harmonized System of Nomenclature (HSN) code and the associated Goods and Services Tax (GST) rate is critical for compliance and smooth operations.

The HSN code system standardizes product classification globally, simplifying trade and taxation. For calculators, their classification depends primarily on their function and whether they are electronic or manual.

The HSN Code for Calculators

The data provided primarily directs us to Chapter 90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.

Within this chapter, calculators that are considered “mathematical calculating instruments” are classified under:

• 9017: Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere.

More specifically, for electronic calculators that are designed for mathematical calculations:

• 90172020: Mathematical calculating instruments. This HSN code explicitly covers devices whose primary function is mathematical calculation. The data provided includes numerous entries under various subheadings of 9017, all indicating an 18% GST rate and descriptions that include “mathematical calculating instruments” or “disc calculators,” which are types of calculating instruments.

It’s important to note that while the provided data focuses on HSN 9017, widely used electronic calculators (like desktop and scientific calculators) are more commonly classified under HSN 8470: Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers. The specific sub-heading for electronic calculators capable of operating without an external power source is often 84701000. This suggests that while manual or specialized mathematical instruments might fall under 9017, modern electronic calculators are often in Chapter 84.

However, sticking to the provided data, the HSN codes under 9017, particularly 90172020, apply to mathematical calculating instruments. This could encompass traditional mechanical calculators, slide rules, or perhaps certain highly specialized mathematical devices, or even simpler electronic calculators where their “calculating instrument” aspect is emphasized rather than their “machine” aspect.

Understanding the GST Rate for Calculators

Based on the provided data, the GST rate for items classified under HSN 9017, including “mathematical calculating instruments” (like those mentioned as “disc calculators”), is 18%. This rate has been consistent since July 1, 2017.

Therefore, for any calculator that falls within the description of “Drawing, Marking-Out Or Mathematical Calculating Instruments,” the applicable GST rate would be 18%.

For businesses handling calculators, this implies:

• When procuring calculators from manufacturers or importers that classify them under HSN 9017, they will likely pay 18% GST.
• When selling these calculators to end-users, they will collect 18% GST.
• They can claim Input Tax Credit (ITC) for the GST paid on their purchases.

It is crucial for businesses to ensure they apply the correct HSN code and GST rate to avoid any discrepancies or penalties from tax authorities. Always refer to the latest GST notifications and official circulars from the Central Board of Indirect Taxes and Customs (CBIC) for the most accurate and current information, as classifications and rates can sometimes be subject to interpretation or revision.