GST rates and HSN code for Flash drive.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Parts 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 Thereof | 87085000 | 18% | Nil | 01/08/2019 18/08/2017 | – |
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Instant Print Cameras | 90064000 | 18% | – | 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 Like | 90066200 | 18% | – | 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 Cameras | 90069100 | 18% | – | 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: Other | 90066900 | 18% | – | 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 Cameras | 90065310 | 18% | – | 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: Other | 90065990 | 18% | – | 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 Ex | 90065100 | 18% | – | 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 Mm | 90065200 | 18% | – | 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 Inte | 90063000 | 18% | – | 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 Microforms | 90062000 | 18% | – | 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 Cylinders | 90061000 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 | 9006 | 18% | – | 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” | 90066100 | 18% | – | 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: Other | 90065390 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 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: Other | 84752900 | 18% | – | 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 Drive | 84717060 | 18% | – | 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 – Parts | 84759000 | 18% | – | 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 Optic | 84752100 | 18% | – | 01/07/2017 | – | |
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | High Flash High Speed Diesel Fuel Conformiing To Standard Is 16861 | 27101949 | 18% | – | 01/07/2017 | – |
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.
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.
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.
HSN codes are more than just numbers; they are fundamental to:
The main HSN code is 85235100.
Flash drives generally attract an 18% GST rate.
No, the HSN code for flash drives (85235100) typically does not vary with storage capacity.
While less common, some broad categories like 84717090 (Storage Units: Other) might appear, but 85235100 is the most specific for flash memory devices.
The World Customs Organization (WCO) updates the HSN classification system approximately every six years.
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.
Yes, businesses buying flash drives for manufacturing or resale can generally avail Input Tax Credit, reducing their overall tax burden.
Open Your Free Demat Account Now!
Pocketful Fintech Capital Private Limited (CIN U65999DL2021PTC390548) | The SEBI Registration No. allotted to us is INZ000313732. NSE Member Code: 90326 | BSE Member Code: 6808 | MCX Member Code: 57120 DP | CDSL: 12099800