Laser printer HSN Code

Understanding the Laser Printer HSN Code and GST Rates

In the world of trade and taxation, the Harmonized System Nomenclature (HSN) code plays a crucial role in classifying goods. For laser printers, understanding the correct HSN code and associated GST rates is vital for businesses and individuals alike. This blog explores the classification of laser printers under GST in India, shedding light on their HSN codes and applicable tax rates.

The HSN Code for Laser Printers

Laser printers typically fall under Chapter 84 of the HSN, which covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” More specifically, a common HSN code for laser printers is 84433240. This code specifically identifies “Machines which only perform one of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network: Laser jet printer.”

It’s important to note that while 84433240 is a primary HSN code for laser printers, other related codes might apply depending on the specific functionality or if it’s a multi-function device. For instance, parts and accessories of printers can also fall under Chapter 84, with codes like 84439959 or 84439990.

Navigate the GST Rates

Currently, laser printers and their specified parts and accessories are subject to an 18% GST rate in India. This rate was revised from a higher slab (previously 28%) with effect from November 15, 2017. This uniform 18% rate applies to various sub-categories within Chapter 84 and 90 that pertain to laser technology and printing equipment.

It is worth noting that while some general “Liquid Crystal Devices; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments” (under Chapter 90) also attract 18% GST, the specific classification for a laser printer predominantly points to Chapter 84.

Recognize Related Laser-Based HSN Classifications

The provided data also reveals other HSN codes related to laser technology, though they do not directly classify a laser printer itself. These include:

• 9013 (Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof): This chapter includes various laser-related instruments, parts, and accessories, all generally attracting an 18% GST. Examples include “Lasers, Other Than Laser Diodes” (90132000) and “Parts And Accessories: Other” for such instruments (90139090).
• 8515 (Electrical machinery and equipment and parts thereof): This covers electric laser or other light or photo beam welding machines and apparatus, which are also taxed at 18%.
• 8519 (Sound Recording Or Reproducing Apparatus): This includes items like “Compact Disc Changer Including Mini Disc Player Or Laser Disc Player” (85198920), attracting 18% GST.
• 8524 (Records, Tapes And Other Recorded Media For Sound Or Other Similarly Recorded Phenomena): This chapter includes various “Discs For Laser Reading Systems” (e.g., 85243920, 85243119), also at 18%.
• 8456 (Machine-Tools For Working Any Material By Removal Of Material, By Laser Or Other Light Or Photon Beam, Ultra-Sonic, Electrodischarge, Electro-Chemical, Electron Beam, Ionic-Beam Or Plasma Arc Processes; Waterjet Cutting Machines): These industrial laser-based machines also fall under an 18% GST rate.

This broader understanding highlights how laser technology is categorized across different sectors for taxation purposes.