Laptop HSN Code

Understanding the HSN Code for Laptops

When you’re buying or selling laptops in India, understanding the Harmonized System of Nomenclature (HSN) code is crucial for Goods and Services Tax (GST) compliance. This blog post will delve into the specific HSN codes applicable to laptops and their corresponding GST rates.

Exploring HSN Codes for Automatic Data Processing Machines

The primary HSN code relevant to laptops falls under the chapter heading “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof” and specifically within the group “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.” ¹  

Several specific subheadings within this group apply to laptops:

• 84713010: This HSN code is designated for portable automatic data processing machines.
• 84713090: This is another HSN code used for portable automatic data processing machines.
• 84714110: This HSN code applies to other digital automatic data processing machines.
• 84714120: This is another HSN code for other digital automatic data processing machines.
• 84714190: This HSN code also covers other digital automatic data processing machines.

Knowing the Applicable GST Rate for Laptops

Currently, all the aforementioned HSN codes for laptops attract a Goods and Services Tax (GST) rate of 18%. Importantly, there is no CESS levied on laptops under these HSN codes. This GST rate has been effective from July 1, 2017, and there has been no subsequent rate revision for these specific HSN codes.

Considering Laptop Bags and Their HSN Code

It’s also worth noting the HSN code for laptop bags, as they are often purchased alongside laptops. While not the laptop itself, their taxation is relevant.

• 420212: This HSN code applies to travel goods, handbags, and similar containers with an outer surface of plastic or textile materials. These goods also attract an 18% GST rate, effective from November 15, 2017, with no CESS.