Laptop computer HSN Code
GST rates and HSN code for Laptop computer.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 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 – Portable Automatic Data Processin | 84713010 | 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 – Other Digital Automatic Data Proc | 84714120 | 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 – Other Digital Automatic Data Proc | 84714190 | 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 – Portable Automatic Data Processin | 84713090 | 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 – Other Digital Automatic Data Proc | 84714110 | 18% | – | 01/07/2017 | – | |
| Services | Computer, Electronic And Optical Product Manufacturing Services | 998874 | 1.5/5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.” | 1/10/2019 25/01/2018 13/10/2017 22/08/2017 | – |
| Research And Development Originals In Computer Related Sciences | 998144 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 01/07/2017 | – | |
| Licensing Services For The Right To Use Computer Software And Databases. | 997331 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 1/01/2019 25/01/2018 1/07/2017 | – | |
| Maintenance And Repair Services Of Computers And Peripheral Equipment | 998713 | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | – | |
| Installation Services Of Office And Accounting Machinery And Computers | 998733 | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. | 01/04/2020 25/01/2018 | – | |
| Leasing Or Rental Services Concerning Office Machinery And Equipment (Except Computers) With Or Without Operator | 997314 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 1/01/2019 25/01/2018 1/07/2017 | – | |
| Leasing Or Rental Services Concerning Computers With Or Without Operators | 997315 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 1/01/2019 25/01/2018 1/07/2017 | – | |
| Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | Other Printed Matter, Including Printed Pictures And Photographs – Other : Other : Plan And Drawings For Architectural Engineering, Industrial, Commercial, Topographical Or Similar Purposes Reproduced With The Aid Of Computer Or Any Other Devices | 49119920 | 18% | – | 01/07/2017 | – |
| Other Printed Matter, Including Printed Pictures And Photographs – Other : Other : Hard Copy (Printed) Of Computer Software | 49119910 | 18% | – | 01/07/2017 | – | |
| Miscellaneous manufactured articles | Typewriter Or Similar Ribbons, Inked Or Otherwise Prepared For Giving Impressions, Whether Or Not On Spools Or In Cartridges; Ink-Pads, Whether Or Not Inked, With Or Without Boxes – Ribbons: Computer Printer Ribbon | 96121010 | 18% | – | 01/07/2017 | – |
| 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 | Records, Tapes And Other Recorded Media For Sound Or Other Similarly Recorded Phenomena, Including Matrices And Masters For The Production Of Records, But Excluding Products Of Chapter 37 – Other: – Other : 2-D/3D Computer Graphics | 85249920 | 18% | – | 01/07/2017 | – |
| Computer Monitors Not Exceeding 32 Inches, Set Top Box For Television (Tv) | 8528 | 18% | – | 27/07/2018 | – | |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus — Edit Control Unit —- Computerised Editing System Controlling More Than Three Video Editing Machines | 85437041 | 18% | – | 01/07/2017 | – | |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus: – Other: – Edit Control Unit: Computerised Editing System Controlling More Than Three Video Editing Machines | 85438951 | 18% | – | 01/07/2017 | – | |
| Lac; gums, resins and other vegetable saps and extracts | Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Extracts : Of Agarose | 13021915 | 18% | – | 01/07/2017 | – |
Laptop Computer HSN Codes: Your Guide to GST Clarity
In today’s digital age, laptops are ubiquitous, serving as essential tools for work, education, and personal use. For businesses and consumers alike, understanding the Harmonized System of Nomenclature (HSN) codes and the corresponding Goods and Services Tax (GST) rates for laptop computers is crucial for accurate invoicing and compliance. This blog will break down the HSN classification for laptops and related products and services.
Laptops Fall Under Chapter 84: Machinery and Appliances
Laptop computers are primarily classified under Chapter 84 of the HSN system: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” This chapter includes a wide range of machinery and mechanical apparatus, and specifically, automatic data processing machines.
HSN 8471 for Automatic Data Processing Machines
Within Chapter 84, the HSN code 8471 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.”
For laptop computers, which are considered “Portable Automatic Data Processing Machines,” the following HSN codes are most relevant:
- 84713010: This HSN code is used for “Portable Automatic Data Processing Machines… Personal computer.” This is the most common and direct classification for laptops.
- 84713090: This code covers “Portable Automatic Data Processing Machines… Other” when the specific characteristics don’t perfectly fit 84713010 but still qualify as portable data processing machines.
The consistent GST rate for laptops under these HSN codes is 18%, effective from July 1, 2017.
Other related HSN codes under 8471 for various computer components or types of data processing machines also typically attract an 18% GST rate:
- 84714120: “Other Digital Automatic Data Processing Machines… Micro-computer.”
- 84714190: “Other Digital Automatic Data Processing Machines… Other.”
- 84714110: “Other Digital Automatic Data Processing Machines… Mainframe.”
Related Computer Hardware and Peripherals
While laptops are distinct, many computer peripherals and components also fall under Chapter 84, specifically HSN 8471 or related headings, and often share the 18% GST rate. For example:
- Computer Monitors: Monitors not exceeding 32 inches are typically under HSN 8528, with an 18% GST rate (effective July 27, 2018). Larger monitors (above 32 inches) may attract a higher GST rate of 28%.
- Computer Printer Ribbon: Classified under HSN 96121010, with an 18% GST.
- Computer Graphics (2-D/3D): Recorded media for sound or other phenomena, including computer graphics, fall under HSN 85249920, with an 18% GST.
- Computerized Editing System: Specialized electrical machines with individual functions, like computerized editing systems, are found under HSN 85437041 and 85438951, both at 18% GST.
Services Related to Computers and Laptops
Beyond the physical hardware, various services associated with computers and laptops also have specific HSN (or SAC – Services Accounting Code) classifications and GST rates:
- Computer, Electronic And Optical Product Manufacturing Services: This service is classified under HSN 998874, with a Nil GST rate (though various effective dates and conditions apply).
- Research And Development Originals In Computer Related Sciences: This service falls under HSN 998144, with an 18% GST rate.
- Licensing Services For The Right To Use Computer Software And Databases: Classified under HSN 997331, with an 18% GST rate.
- Maintenance And Repair Services Of Computers And Peripheral Equipment: This crucial service uses HSN 998713, with an 18% GST rate.
- Installation Services Of Office And Accounting Machinery And Computers: Falls under HSN 998733, also with an 18% GST rate.
- Leasing Or Rental Services Concerning Computers With Or Without Operators: Classified under HSN 997315, with an 18% GST rate.
Printed Materials Related to Computers
Even printed materials like “Hard Copy (Printed) Of Computer Software” are classified under Chapter 49: “Printed books, newspapers, pictures and other products of the printing industry.” This specific item, HSN 49119910, has an 18% GST rate. Similarly, “Plan And Drawings For Architectural Engineering… Reproduced With The Aid Of Computer Or Any Other Devices” (HSN 49119920) also attracts an 18% GST.
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