Flash drive HSN Code

GST rates and HSN code for Flash drive.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereofParts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 – Drive-Axles With Differential, Whether Or Not Provided With Other Transmission Components, And Non-Driving Axles, Parts Thereof8708500018%Nil01/08/2019 18/08/2017
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereofPhotographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Instant Print Cameras9006400018%15/11/2017 – 1/07/2017
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Photographic Flashlight Apparatus And Flashbulbs: Flashbulbs, Flashcubes And The Like9006620018%15/11/2017 – 1/07/2017
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Parts And Accessories: For Cameras9006910018%15/11/2017 – 1/07/2017
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Photographic Flashlight Apparatus And Flashbulbs: Other9006690018%15/11/2017 – 1/07/2017
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Other Cameras: – Other, For Roll Film Of A Width Of 35 Mm: Fixed Focus 35 Mm Cameras9006531018%15/11/2017 – 1/07/2017
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Other Cameras: – Other: Other9006599018%15/11/2017 – 1/07/2017
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Other Cameras: With A Through-The-Lens View-Finder [Single Lens Reflex (Slr)] For Roll Film Of A Width Not Ex9006510018%15/11/2017 – 1/07/2017
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Other Cameras: Other, For Roll Film Of A Width Less Than 35 Mm9006520018%15/11/2017 – 1/07/2017
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Cameras Specially Designed For Underwater Use, For Aerial Survey Or For Medical Or Surgical Examination Of Inte9006300018%15/11/2017 – 1/07/2017
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Cameras Of A Kind Used For Recording Documents On Microfilm, Microfiche Or Other Microforms9006200018%15/11/2017 – 1/07/2017
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Cameras Of A Kind Used For Preparing Printing Plates Or Cylinders9006100018%15/11/2017 – 1/07/2017
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539900618%15/11/2017 – 1/07/2017
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Photographic Flashlight Apparatus And Flashbulbs: Discharge Lamp (Electronic”) Flashlight Apparatus”9006610018%15/11/2017 – 1/07/2017
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Other Cameras: – Other, For Roll Film Of A Width Of 35 Mm: Other9006539018%15/11/2017 – 1/07/2017
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofMachines For Assembling Electric Or Electronic Lamps, Tubes Or Valves Or Flash-Bulbs, In Glass Envelopes; Machines Or Manufacturing Or Hot Working Glass Or Glassware – Machines For Manufacturing Or Hot Working Glass Or Glassware: Other8475290018%01/07/2017
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 – Storage Units: Cd-Rom Drive8471706018%01/07/2017
Machines For Assembling Electric Or Electronic Lamps, Tubes Or Valves Or Flash-Bulbs, In Glass Envelopes; Machines Or Manufacturing Or Hot Working Glass Or Glassware – Parts8475900018%01/07/2017
Machines For Assembling Electric Or Electronic Lamps, Tubes Or Valves Or Flash-Bulbs, In Glass Envelopes; Machines Or Manufacturing Or Hot Working Glass Or Glassware – Machines For Manufacturing Or Hot Working Glass Or Glassware: Machines For Making Optic8475210018%01/07/2017
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxesHigh Flash High Speed Diesel Fuel Conformiing To Standard Is 168612710194918%01/07/2017

What is the HSN Code for Your Flash Drive?

If you’re dealing with flash drives in India, whether importing, exporting, or simply managing your business, understanding the correct HSN (Harmonized System of Nomenclature) code is crucial. This global system ensures uniform classification of goods, simplifying trade and taxation. Let’s delve into the specifics for flash drives.

Pinpointing the Flash Drive HSN Code

Flash drives, also commonly known as pen drives or USB drives, primarily fall under the HSN Chapter related to “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.”

The most common and appropriate HSN code for flash drives is 85235100. This specific code covers “Solid-state, non-volatile data storage devices for recording data from an external source [Flash memory cards or flash electronic storage cards]”. It’s important to note that while other codes like 84717090 (Storage Units: Other) might appear, 85235100 is specifically designed for flash memory devices.

Decoding the GST Rate

Under the current GST regime in India, flash drives generally attract an 18% GST rate. This rate applies uniformly across India for intra-state (CGST + SGST) and inter-state (IGST) transactions. This means if you are selling a flash drive within your state, you will typically charge 9% CGST and 9% SGST. For sales across state borders, an 18% IGST applies.

Why HSN Codes Matter

HSN codes are more than just numbers; they are fundamental to:

  • Standardized Classification: They provide a universal language for classifying goods, facilitating international trade and customs procedures.
  • Tax Compliance: HSN codes directly link to GST rates, ensuring correct tax calculation and filing.
  • Data Analysis: Governments and businesses use HSN data to analyze trade patterns, market trends, and implement policies.
  • Reduced Errors: Clear HSN codes minimize misclassification, preventing disputes and penalties.

FAQs

What is the main HSN code for a standard USB flash drive?

The main HSN code is 85235100.

What GST rate applies to flash drives in India?

Flash drives generally attract an 18% GST rate.

Does the HSN code change for different storage capacities of flash drives?

No, the HSN code for flash drives (85235100) typically does not vary with storage capacity.

Can other HSN codes be used for flash drives?

While less common, some broad categories like 84717090 (Storage Units: Other) might appear, but 85235100 is the most specific for flash memory devices.

How often do HSN codes get updated?

The World Customs Organization (WCO) updates the HSN classification system approximately every six years.

What does “solid-state, non-volatile data storage devices” mean in the HSN description?

It refers to storage devices like flash drives that retain data even without power (non-volatile) and use solid-state electronics, unlike traditional magnetic drives.

Is Input Tax Credit (ITC) available for businesses purchasing flash drives?

Yes, businesses buying flash drives for manufacturing or resale can generally avail Input Tax Credit, reducing their overall tax burden.

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