Computer HSN Code

Understanding Computer HSN Codes for GST Compliance

In today’s digital age, computers are ubiquitous, ranging from personal laptops to complex server systems. For businesses and individuals involved in their trade or services, knowing the correct HSN (Harmonized System of Nomenclature) code for computers is crucial for accurate GST (Goods and Services Tax) compliance in India. The classification depends on the type of computer or related product/service.

Classifying Computers by HSN Code

Most computers and their core components fall under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof, specifically under headings related to automatic data processing machines.

Automatic Data Processing Machines

This is the primary category for computers themselves.

• HSN Code 8471: This broad heading covers “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.”
  • 84713010: This code applies to “Portable Automatic Data Processing Machines” like laptops.
  • 84713090: This is a broader category for “Portable Automatic Data Processing Machines” that don’t fit into the more specific 84713010.
  • 84714120: This covers “Other Digital Automatic Data Processing Machines” presented in the form of systems.
  • 84714190: This is a broader category for “Other Digital Automatic Data Processing Machines” not covered by more specific sub-headings.
  • All these core computer classifications under 8471 have an 18% GST rate, effective from July 1, 2017.

Computer Monitors

Monitors are essential peripherals for computers.

• HSN Code 8528: While the data provides “852818%” with “Computer Monitors Not Exceeding 32 Inches,” the full HSN for monitors is usually 8528. This falls under Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.
  • Computer monitors have an 18% GST rate, effective from July 27, 2018.

Specialized Computer-Related Equipment

Some HSN codes relate to specific computer functionalities or specialized systems.

• HSN Code 85437041 and 85438951: These codes refer to “Computerised Editing System Controlling More Than Three Video Editing Machines” under “Electrical Machines And Apparatus Having Individual Functions.” These are specialized computer systems for video editing.
  • These have an 18% GST rate, effective from July 1, 2017.

Computer Peripherals and Accessories

Other components associated with computers also have their own HSN codes.

• HSN Code 96121010: This covers “Computer Printer Ribbon” under “Typewriter Or Similar Ribbons.”
  • This has an 18% GST rate, effective from July 1, 2017.
• HSN Code 85044090: This relates to “Static Converters: Other” (like power adapters/rectifiers) which are often part of computer power supply systems.
  • This has an 18% GST rate, with effective dates of August 1, 2019, November 15, 2017, and July 1, 2017.

Services Related to Computers

Services involving computers are classified separately under Chapter 99 (Services).

• 998874: “Computer, Electronic And Optical Product Manufacturing Services” carry varying GST rates (1.5/5/12/18%), with various effective dates.
• 998144: “Research And Development Originals In Computer Related Sciences” have an 18% GST rate, effective from July 1, 2017.
• 998713: “Maintenance And Repair Services Of Computers And Peripheral Equipment” have GST rates of 5% or 18%, effective from April 1, 2020 (with earlier revisions).
• 998733: “Installation Services Of Office And Accounting Machinery And Computers” also have GST rates of 5% or 18%, effective from April 1, 2020 (with earlier revisions).
• 997331: “Licensing Services For The Right To Use Computer Software And Databases” have an 18% GST rate, effective from January 1, 2019 (with earlier revisions).
• 997315: “Leasing Or Rental Services Concerning Computers With Or Without Operators” have an 18% GST rate, effective from January 1, 2019 (with earlier revisions).
• 997314: “Leasing Or Rental Services Concerning Office Machinery And Equipment (Except Computers) With Or Without Operator” has an 18% GST rate.

Computer-Related Printed Matter

Even printed materials related to computers have their own HSN codes.

• HSN Code 49119920: “Plan And Drawings For Architectural Engineering, Industrial, Commercial, Topographical Or Similar Purposes Reproduced With The Aid Of Computer Or Any Other Devices.”
• HSN Code 49119910: “Hard Copy (Printed) Of Computer Software.”
• Both of these have an 18% GST rate, effective from July 1, 2017.

Irrelevant HSN Codes

The data also includes some HSN codes that contain the word “computer” but are not directly related to the computer hardware or standard software:

• HSN Code 85249920: “2-D/3D Computer Graphics” under “Records, Tapes And Other Recorded Media.” This refers to recorded media containing graphics, not the computer itself. It has an 18% GST rate.
• HSN Code 13021915: “Extracts : Of Agarose” under “Vegetable Saps And Extracts.” This is completely unrelated to computers, despite the presence of “computer” in the broader original description. It has an 18% GST rate.