Graphic card HSN Code

Understanding Graphics Card HSN Code

For anyone in India buying, selling, or importing computer components, understanding the Harmonized System of Nomenclature (HSN) code is crucial for Goods and Services Tax (GST) compliance. While the provided data focuses heavily on “graphic purposes” related to paper and printing (Chapter 48), a graphics card, as a vital piece of computer hardware, falls under a completely different and more relevant category.

Let’s demystify the HSN code for graphics cards and shed light on their GST implications.

The Graphics Card HSN Code

A graphics card, also known as a video card or GPU (Graphics Processing Unit), is an electronic circuit board that renders images, animations, and video for display on a computer screen. It is an integral part or accessory of an automatic data processing (ADP) machine, which is typically a computer.

Therefore, graphics cards are generally classified under Chapter 84, which covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” More specifically, they fall under the HSN heading 8473, which is dedicated to “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472.”

Within HSN 8473, a widely accepted and often used HSN code for graphics cards is 84733099 (Other) or sometimes 84733092 (Graphic and intelligence based script technology (GIST) cards for multilingual computers) depending on the specific functionality. Both of these subheadings fall under 847330, which covers “Parts and accessories of the machines of heading 8471.” Heading 8471 itself refers to “Automatic data processing machines and units thereof.”

The GST Rate for Graphics Cards

The GST rate applicable to graphics cards in India is 18%. This rate applies to most computer components, ensuring a fairly standardized tax structure across essential PC parts.

The provided data, while mentioning “graphic purposes,” clearly relates to paper and printing materials (HSN 48xx), which have a 12% GST rate. This highlights the importance of not confusing the term “graphic” in a general sense with “graphics card” as a specific electronic component. Always rely on classifications directly related to “parts of automatic data processing machines” for accurate HSN and GST application for computer hardware.