Display screen HSN Code
GST rates and HSN code for Display screen.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | Data Or Graphic Display Tubes, Colour, With A Phosphor Dot Screen Pitch Smaller Than 0.4 Mm | 85404020 | 18% | – | 01/07/2017 | – |
| Data Or Graphic Display Tubes, Monochrine Data Or Graphic Display Tubes, Colour With A Phosphor Dot Screen Pitch Smaller Than 0.4 Mm: | 854040 | 18% | – | 01/07/2017 | – | |
| Flat Panel Display Modules, Whether Or Not Incorporating Touch-Sensitive Screens”; | 8524 | 18% | – | 01/07/2017 | – | |
| Television Set (Including Lcd Or Led Television) Of Screen Size Not Exceeding 32 Inches | 8528 | 18% | – | 27/07/2018 | – | |
| Sound Or Video Recording Or Reproducing Apparatus – Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording On Reproducing Apparatus — Other, Colour — Television Set Of Screen Size Exceedi | 85287217 | 28% | – | 27/07/2018 1/07/2017 | – | |
| Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus; Video Monitors And Video Projectors – Video Projectors: Colour, With Flat Panel Screen | 85283010 | 28% | – | 27/07/2018 1/07/2017 | – | |
| Data Or Graphic Display Tubes, Monochrome | 85404010 | 18% | – | 01/07/2017 | – | |
| Clocks and watches and parts thereof | Watch Movements, Complete And Assembled – Electrically Operated: With Opto-Electronic Display Only | 91081200 | 18% | – | 15/11/2017 | – |
| Wrist-Watches, Pocket-Watches And Other Watches, Including Stop Watches, Other Than Those Of Heading 9101 – Wrist-Watches, Electrically Operated, Whether Or Not Incorporating A Stop-Watch Facility: With Opto-Electronic Display Only | 91021200 | 18% | – | 15/11/2017 | – | |
| Wrist-Watches, Pocket-Watches And Other Watches, Including Stop-Watches, With Case Of Precious Metal Or Of Metal Clad With Precious Metal – Wrist-Watches, Electrically Operated Whether Or Not Incorporating A Stop-Watch Facility: With Mechanical Display On | 91011100 | 18% | – | 15/11/2017 | – | |
| Wrist-Watches, Pocket-Watches And Other Watches, Including Stop Watches, Other Than Those Of Heading 9101 – Wrist-Watches, Electrically Operated, Whether Or Not Incorporating A Stop-Watch Facility: With Mechanical Display Only | 91021100 | 18% | – | 15/11/2017 | – | |
| Watch Movements, Complete And Assembled – Electrically Operated: With Mechanical Display Only Or With A Device To Which A Mechanical Display Can Be Incorporated | 91081100 | 18% | – | 15/11/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Portable Automatic Data Processing Machines, Weighing Not More Than 10 Kg, Consisting Of At Least A Central Processing Unit, A Keyboard And A Display | 847130 | 18% | – | 01/07/2017 | – |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415 – Other Furniture (Chests, Cabinets, Display Counters, Showcases And The Like) For Storage And Displa | 84185000 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Sorting, Screening, Separating Or Washing Machines | 847410 | 18% | – | 01/07/2017 | – | |
| Machinery For Sorting, Screening, Separating, Washing, Crushing, Grinding, Mixing Or Kneading Earth, Stone, Ores Or Other Mineral Substances, In Solid (Including Powder Or Paste) Form; Machinery For Agglomerating, Shaping Or Moulding Solid Mineral Fuels, | 84748020 | 18% | – | 01/07/2017 | – | |
| Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | Printing Ink, Writing Or Drawing Ink And Other Inks, Whether Or Not Concentrated Or Solid – Printing Ink :- Black : Screen Printing Ink | 32151140 | 18% | – | 15/11/2017 | – |
| Printing Ink, Writing Or Drawing Ink And Other Inks, Whether Or Not Concentrated Or Solid – Printing Ink : Other : Screen Printing Ink | 32151940 | 18% | – | 15/11/2017 | – | |
| Nickel and articles thereof | Other Articles Of Nickel – Other : Nickel Screen | 75089030 | 18% | – | 01/07/2017 | – |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories, Not Specified Or Included Elsewhere In This Chapter; Negatoscopes; Projection Screens – Apparatus And Equipment For Automatically Developing Photographic (Including Cinemat | 90101000 | 18% | – | 15/11/2017 – 1/07/2017 | – |
Understanding Display Screen HSN Codes and GST Rates
Display screens are integral to modern technology, found in everything from smartphones and televisions to computers and industrial machinery. For businesses dealing with these components, accurately classifying them under the Harmonized System of Nomenclature (HSN) and applying the correct Goods and Services Tax (GST) rate is crucial. Let’s shed some light on how different types of display screens are categorized.
The Heart of Electronic Displays: Tubes and Flat Panels
The primary classification for electronic display screens falls under HSN 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.”
Within this chapter, various types of display technologies are identified:
- Data Or Graphic Display Tubes (CRT-based displays): These include both color and monochrome variants. They generally attract an 18% GST rate, effective from July 1, 2017.
- 85404020: Colour, With A Phosphor Dot Screen Pitch Smaller Than 0.4 Mm
- 85404018: Colour With A Phosphor Dot Screen Pitch Smaller Than 0.4 Mm (broader category)
- 85404010: Monochrome
- Flat Panel Display Modules: This category encompasses modern display technologies like LCD and LED. HSN 8524 broadly covers “Flat Panel Display Modules, Whether Or Not Incorporating Touch-Sensitive Screens,” also with an 18% GST rate, effective from July 1, 2017.
Television Sets and Video Projectors
Complete television sets, which incorporate display screens, have their own classifications under HSN Chapter 85:
- Television Set (Including Lcd Or Led Television) Of Screen Size Not Exceeding 32 Inches: HSN 8528 covers these, attracting an 18% GST rate, effective from July 27, 2018.
- Television Set Of Screen Size Exceeding 32 Inches: For larger color television sets (under “Reception Apparatus For Television”), HSN 85287217 applies, with a higher 28% GST rate, effective from July 27, 2018 (originally July 1, 2017).
- Video Projectors: Colour, With Flat Panel Screen: HSN 85283010 classifies these, also at a 28% GST rate, effective from July 27, 2018 (originally July 1, 2017).
Displays in Other Devices
Display screens are also integrated into other devices, leading to their classification under the HSN code of the complete product:
- Portable Automatic Data Processing Machines: Laptops and similar devices that include a display fall under HSN 847130, attracting an 18% GST rate, effective from July 1, 2017. These are found in Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”
- Watches with Electronic Displays: Digital watches with opto-electronic displays are classified under HSN Chapter 91: “Clocks and watches and parts thereof.”
- 91081200: Watch Movements, Complete And Assembled – Electrically Operated: With Opto-Electronic Display Only (18% GST)
- 91021200: Wrist-Watches, Electrically Operated, Whether Or Not Incorporating A Stop-Watch Facility: With Opto-Electronic Display Only (18% GST)
Other “Screen” Related Classifications
The term “screen” also appears in other contexts, which are distinct from electronic display screens:
- Projection Screens: HSN 90101000 covers “Projection Screens” under Chapter 90: “Optical, photographic… instruments and apparatus,” attracting an 18% GST rate, effective from July 1, 2017. These are for projecting images onto, not generating them.
- Screen Printing Ink: HSN 32151140 (Black) and 32151940 (Other colors) cover “Screen Printing Ink” under Chapter 32: “Tanning or dyeing extracts…, paints and varnishes…, inks,” with an 18% GST rate, effective from November 15, 2017.
- Nickel Screen: HSN 75089030 for “Other Articles Of Nickel – Other : Nickel Screen” (Chapter 75: “Nickel and articles thereof”) has an 18% GST rate, effective from July 1, 2017. This likely refers to metal mesh screens.
- Display Counters/Showcases: HSN 84185000 for “Other Furniture (Chests, Cabinets, Display Counters, Showcases And The Like) For Storage And Displa” (Chapter 84) has an 18% GST rate, effective from July 27, 2018. These are display furniture, not screens.
- Sorting/Screening Machinery: HSN 847410 and 84748020 refer to machinery for “Sorting, Screening, Separating,” also with an 18% GST rate, effective from July 1, 2017. These are industrial machines with screening functions.
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