Keyboard HSN Code

Understanding The Keyboard HSN Code

The term “keyboard” immediately brings to mind two very different devices: the input tool for our computers and the musical instrument that produces melodies. For businesses and individuals navigating the complexities of Goods and Services Tax (GST) in India, understanding the correct Harmonized System of Nomenclature (HSN) code for a “keyboard” is paramount. The HSN code, along with its associated GST rate, varies significantly depending on whether you’re dealing with a computer peripheral or a musical instrument. This blog will clarify the distinctions and guide you through the relevant HSN codes.

Between Computer Keyboards and Musical Keyboards

The core distinction in HSN classification for keyboards lies in their primary function and the industry they belong to.

• Computer Keyboards (Automatic Data Processing Machine Input Units): These are the most common type of keyboards, used for entering data into computers, laptops, and other automatic data processing machines. They fall under HSN Chapter 84, which covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”
  • Specifically, computer keyboards are classified under HSN 8471. This broad heading encompasses “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.”
  • More precisely, an individual computer keyboard is generally found under HSN 84716040, which specifies “Input or output units, whether or not containing storage units in the same housing: Keyboard.”
  • If a portable automatic data processing machine (like a laptop) weighs not more than 10 kg and consists of at least a central processing unit, a keyboard, and a display, the entire unit falls under HSN 847130, with sub-codes like 84713010 for personal computers. While this covers the integrated keyboard, the individual keyboard is 84716040.
  • The prevailing GST rate for computer keyboards is 18%, effective from July 1, 2017.
• Musical Keyboards (Musical Instruments): This category includes pianos, harpsichords, organs, harmoniums, and other keyboard instruments designed for producing music. These instruments are classified under HSN Chapter 92, “Musical instruments; parts and accessories of such articles.”
  • Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments are categorized under HSN 9201. Specific sub-codes exist for Grand Pianos (92012000), Upright Pianos (92011000), and other types (92019000). All these instruments attract an 18% GST rate, effective from November 15, 2017.
  • Keyboard Pipe Organs; Harmoniums and similar keyboard instruments with free metal reeds are classified under HSN 920300, with sub-codes like 92030090 and 92030010. Interestingly, these specific instruments are listed with a 0% GST rate, effective from July 1, 2017.
  • Musical instruments whose sound is produced, or must be amplified, electrically (e.g., organs, guitars, accordions) – Keyboard instruments, other than accordions fall under HSN 92071000. These electrically amplified keyboard instruments are subject to an 18% GST rate, effective from November 15, 2017.
  • Wind musical instruments (such as keyboard pipe organs and accordions) can also be broadly covered under HSN 9205 with an 18% GST rate, effective from November 15, 2017.

Why Correct HSN Code Application Matters

• Ensuring GST Compliance: Applying the accurate HSN code is fundamental for businesses to correctly calculate, collect, and remit GST, avoiding potential penalties and legal complications.
• Facilitating Trade: HSN codes provide a standardized global language for product classification, simplifying domestic and international trade processes.
• Streamlining Business Operations: Precise HSN classification assists in efficient inventory management, accurate invoicing, and streamlined tax filing procedures.