Keyboard and Mouse HSN Codes for GST

Navigating the world of HSN (Harmonized System of Nomenclature) codes for computer peripherals like keyboards and mice can sometimes be a bit tricky. While the data provided might initially seem to focus on musical instruments, we can pinpoint the relevant HSN codes for computer keyboards and mice by looking at the broader categories.

Keyboard and Mouse HSN Codes

Computer keyboards and mice fall under the classification of “Automatic Data Processing Machines and Units Thereof,” as they serve as essential input devices for computers.

Keyboards as Input Units

For computer keyboards, the most appropriate HSN code aligns with input or output units of automatic data processing machines.

• HSN Code 84716060: This code specifically covers “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 – Input Or Output Units.” This description perfectly fits a computer keyboard. The GST rate for this HSN code is 18%, effective from July 1, 2017.

Portable Data Processing Machines (Including Keyboards)

The data also points to a broader category that can include keyboards as part of a system.

• HSN Code 847130: This covers “Portable Automatic Data Processing Machines, Weighing Not More Than 10 Kg, Consisting Of At Least A Central Processing Unit, A Keyboard And A Display.” While this code describes a complete portable computer (like a laptop), it highlights that a keyboard is an integral part of such a system. The GST rate here is also 18%, effective from July 1, 2017.

What About the Mouse?

While the provided data does not explicitly list a separate HSN code for a “mouse,” it falls under the same general classification as an input unit for an automatic data processing machine. Therefore, it would also be classified under:

• HSN Code 84716060: As an “Input Or Output Unit” for automatic data processing machines, a computer mouse would naturally fall under this HSN code, attracting an 18% GST rate.

Discarding Irrelevant HSN Codes

The provided data contains several HSN codes related to “keyboard” but these refer to musical instruments, not computer peripherals. It’s crucial to differentiate these:

• Chapter 92 (Musical Instruments): HSN codes such as 92012000 (Grand Pianos), 92030090 (Keyboard Pipe Organs), 92019000 (Other Pianos), 9205 (Wind Musical Instruments with Keyboard), 92030010 (Keyboard Pipe Organs), 9201 (Pianos), 92011000 (Upright Pianos), and 92071000 (Keyboard Instruments, Electrically Amplified) all pertain to various types of musical keyboards. These are distinct from computer keyboards and carry an 18% GST rate, mostly effective from November 15, 2017, or July 1, 2017.
• Chapter 13 (Lac; Gums, Resins): HSN code 13021915 for “Vegetable Saps And Extracts : Other : Extracts : Of Agarose” is completely unrelated to keyboards or mice. This has an 18% GST rate.