Dell laptop HSN Code

Understand the Dell Laptop HSN Code

Dell laptops are a ubiquitous sight in homes, offices, and educational institutions across India. As leading automatic data processing machines, they play a vital role in our digital lives. For businesses, retailers, and even individual buyers in India, understanding the correct Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate for Dell laptops is essential for compliance and transparent transactions.

The HSN system categorizes goods universally, making it easier for customs and tax authorities to identify products. For laptops, the classification is quite specific, focusing on their function as automatic data processing machines.

Identifying the HSN Code for Dell Laptops

Dell laptops, like other laptops, fall under Chapter 84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. This broad chapter encompasses a wide range of machinery, including those for data processing.

Specifically, within Chapter 84, laptops are classified under heading 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.

Further refining this, Dell laptops, being portable, fall under sub-heading 847130: Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display.

Within this sub-heading, there are two primary classifications relevant to Dell laptops:

• 84713010: Portable automatic data processing machines… : Personal computer. This HSN code is typically used for standard personal computers in a portable form factor, which includes most Dell laptops.
• 84713090: Portable automatic data processing machines… : Other. This is a broader “other” category for portable automatic data processing machines that don’t fit the specific “personal computer” description within 847130. However, for general-purpose Dell laptops, 84713010 is usually the more precise code.

It’s important to note that the provided data also includes other HSN codes under 8471 (like 84714110, 84714120, 84714190), which pertain to “Other Digital Automatic Data Processing Machines” that are not portable (e.g., desktop computers, servers). These would not apply to Dell laptops.

The data also mentions HSN 42021218, which refers to “Articles of leather; saddlery and harness; travel goods, handbags and similar containers; with outer surface of plastic or of textile materials.” This HSN code would apply to laptop bags or cases made of these materials, not the Dell laptop itself. This highlights the importance of distinguishing between the main product and its accessories.

Therefore, for Dell laptops, the primary HSN code is 84713010 or, in some broader classifications, 84713090, reflecting their nature as portable automatic data processing machines.

Understanding the GST Rate for Dell Laptops

The Goods and Services Tax (GST) rate for Dell laptops, classified under HSN 8471, is 18%.

This 18% GST rate applies uniformly to all laptops (including various brands, specifications, and configurations) and has been in effect since July 1, 2017. This simplifies taxation for consumers and businesses alike, replacing the varying VAT rates that existed before GST implementation.

For businesses engaged in the sale of Dell laptops:

• They pay 18% GST on their purchase of laptops.
• They collect 18% GST on their sale of laptops.
• They can then utilize Input Tax Credit (ITC) to offset their GST liability.

For consumers, the displayed price of a Dell laptop in India generally includes this 18% GST.